[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers !0lk}Uzkh  
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    安永 Ernst & Young M7?ktK9`ma  
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    毕马威 KPMG roc DO8f  
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    德勤 Deloitte Touche Tohmatsu Ojz'p5d`>  
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    安达信 Arthur Anderson KwHN c\\  
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    安然 Enron \h3HaNC  
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    世通 worldcom k%gj  
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    国际会计师联合会 IFAC F%a&|X  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB o_Z 9\'u  
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    美国注册会计师协会 AICPA @"NP`#
 
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    中国注册会计师协会 CICPA x[};x;[ZE  
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    审计 audit OEl;R7aOB&  
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    内部审计 internal audit =(hBgNH  
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    政府审计 public sector audit zqt<[=O  
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    账项基础审计 accounting number-based audit e eN`T&cI  
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    风险导向审计方法 risk-oriented audit approach sryA(V   
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    其他鉴证业务 audit related services <%3fJt-Ie  
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    审阅业务 review |-vyhr0  
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    有限责任合伙制 limited liability partnerships, LLPs uq9mq"  
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    注册会计师职业道德规范 code of ethics for professional accountants [V_
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　　　　　　　　　　　 Rules of professional conduct L|APXy]>  
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    独立 independence 0y<9JvN$9  
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    客观 objectivity W:n\,P  
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    公正 integrity *g}==o`  
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    专业胜任能力 professional competence yg}L,JJU<  
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    应有关注 due care YdvXp/P:|  
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    保密 confidentiality confidence I
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    职业行为 professional conduct rA<J^dX=C  
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    技术准则 technical standards vr47PM2al  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent E.$//P n|1  
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    费用 fee _kOuD}_|
 
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    佣金 commission Vx0Hq`_1
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    经济利益 interest 7je1vNs  
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    经济利益的冲突 conflicts of interest O{]}{Ss  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. /%?bO-  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. _;(QMeR  
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    更换会计师事务所 Changes in professional appointments &@7|_60  
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    国际趋同 global convergence /international convergence A^c5CJ_  
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    鉴证业务 assurance services dj0Du^v4  
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    全面质量管理 quality control of audit Z[j-.,Qu  
　　　　　　 Enforce the ethical guidance )^^}!U#|e  
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    注册会计师的法律责任Professional responsibility  -gS/  
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    “深口袋”理论 deep-pocket theory 3^&pb  
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    创新会计处理 creative accounting `Sj8<O}  
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    诉讼爆炸 litigation explosion }KkH7XksF  
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    违约 breach the contract R?\8SdJ  
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    过失 negligence /Misconduct #$fFp  
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    欺诈 cheat / illegal acts ]R]X#jm  

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    审计目标 audit objectives WCWBvw4&"{  
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    怀疑态度 suspend p|bpE F=U  
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    财务报表认定： financial statement assertions en~(XE1  
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    存在 existence y.oJzU[p%  
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    权利与义务 rights and obligations KJkcmF}Q  
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    发生 occurrence Vis?cuU/  
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    完整性 completeness 1!NaOfP;@  
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    准确性和计价 measurement and valuation G`W+m*[U+M  
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    分类和可理解性 classification and understandability xO@OkCue  
　　　　　　　 presentation and disclosure e)bqE^JP  
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    财务报表循环 cycles FxT [4  
    Sales and receivables cycle #sHP\|rA  
    Purchases and payables cycle t2$:*PvE  
    Wages and salaries cycle Ywr{/  
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    Inventory recording cycle vT~a}  
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    审计任务约定书 the letter of engagement }A;Xd/,'r  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 'huLv(U u  
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    审计证据 audit evidence }1P  
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    审计工作底稿 audit working paper 3WYW])  
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    审计记录 audit records Ww~0k!8,t  
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    计划工作 planning tQ67XAb  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. A0ToX) |C  
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    审计风险 audit risk +9J>'oe'D  
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    检查风险 detection risk L9@jmh*E  
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    重大错报风险 risk of material misstatement in audit report ;=OH=+Rl  
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    风险评估 risk evaluation S8
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    分析复核程序 analytical review procedures 0Pk-FSY
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    内部控制 internal control (% P=#vZ  
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    局限性 limitation *zWn4BckN  
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    控制环境 control environment YP,PJnJU8  
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    信息系统与沟通 information system and communication ~@a R5Q>us  

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    符合性测试 compliance test rUjr'O0  
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    控制测试 control test +.I'U9QeUN  
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    报表层次重大错报 material misstatement on level of financial statement x["  
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    认定层次重大错报 material misstatement on level of assertion nh)R  
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    实质性程序 substantial procedures ^6>|!  
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    舞弊 fraud V JL;+  
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    审计抽样 sampling q)+n2FM  
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    抽样风险 sampling risk W%K8HAP"  
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    非抽样风险 non-sampling risk \|`Pul$  
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    统计抽样 statistical sampling [Od9,XBa  
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    非统计抽样 non-statistical sampling hpV /F  
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    销售与收款循环审计 Sales and receivables cycle yc=#Jn?S  
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    采购与付款循环审计 Purchases and payables cycle W;]UP$5l  
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    存货与仓储循环审计 Inventory recording cycle @aN=U=  
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    监盘 physical inspection QYw4kD}  
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    筹资与投资循环审计 Investment and finance cycle PG[O?l  

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    货币资金审计 Audit of monetary assets 6ri?y
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    完成审计工作 finish the audit work O8~U<'=*  
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    期初余额 opening balance XA xI?y[c
 
    期后事项 events after the balance sheet date Q[ Sd  
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    或有事项 contingent evens gXLZ)>+A+  
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    试算平衡表 trail balance V&j.>Y  
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    审计报告  Audit report YEPG[W<kg  
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     标题 title hB$Y4~T%  
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    收件人 receiver :;*#Qh3"  
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    引言段 introduction E<#4G9O<  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements G<^]0`"+)t  
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    注册会计师的责任段 auditor’s responsibility <,4R2'  
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    审计意见段 opinion Q#ZD&RZ9.  
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    注册会计师的监管和盖章auditor’s signature 4lh   
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    会计师事务所的名称、地址和盖章auditor’s address Ad`[Rt']kI  
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    报告日期 date of the Auditor’s report *n*N|6+  
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    无保留意见 unqualified audit report ~ S?-{
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    非无保留意见 modified audit report l@tyg 7CwY  
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    保留意见 qualified opinion 3?*M{Y|  
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    无法表示意见 disclaimer a:-)+sgHw  
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    否定意见 adverse sR>`QIi(a  
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