[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers J/4T=:\  
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    安永 Ernst & Young H/O.h@E4X  
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    毕马威 KPMG mgjJNzclL  

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    德勤 Deloitte Touche Tohmatsu [#Y L_*p  
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    安达信 Arthur Anderson . Az36wD  
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    安然 Enron  lln"c  
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    世通 worldcom f)/Z7*Z  
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    国际会计师联合会 IFAC 9Lb96K?=>  
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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 s7 "xDDV  
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    美国注册会计师协会 AICPA /88s~=  
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    中国注册会计师协会 CICPA {q0
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    审计 audit iNA3Y  
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    内部审计 internal audit F<* /J]  
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    政府审计 public sector audit Ht Fr(g\"$  
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    账项基础审计 accounting number-based audit i<Vc~!pT  
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    风险导向审计方法 risk-oriented audit approach {[oNUzcd  
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    其他鉴证业务 audit related services Zo3!Hs ZA  
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    审阅业务 review ~`OX}h/Z  
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    有限责任公司制 limited liability companies, LLCs 9jkz83/+<  
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    有限责任合伙制 limited liability partnerships, LLPs ;t&q|}x"  
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    注册会计师职业道德规范 code of ethics for professional accountants ?,vLRq.  
　　　　　　　　　　　 Rules of professional conduct p/h\QG1   
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    独立 independence kt6x"'"1  
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    客观 objectivity uAO!fE}CJ  
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    公正 integrity O*xx63%jR  
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    专业胜任能力 professional competence E=sh^Q(A  
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    应有关注 due care HGQ</5Z  
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    保密 confidentiality confidence fzSkl`K}  
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    职业行为 professional conduct > G\0Z[<v,  
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    技术准则 technical standards  s5VK   
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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  >G]JwO  
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    费用 fee xVxs~p1  
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    佣金 commission dfDjOZSL  
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    经济利益 interest (Z),gxt  
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    经济利益的冲突 conflicts of interest ;wv[';
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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. h3MdQlJ&  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. {?qfH>oFA  
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    更换会计师事务所 Changes in professional appointments N1t4o~  
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    国际趋同 global convergence /international convergence `Y&`2WZ ~  
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    鉴证业务 assurance services fv;Q*; oC&  
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    全面质量管理 quality control of audit pzF_g-B  
　　　　　　 Enforce the ethical guidance UTA|Ps$  
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    注册会计师的法律责任Professional responsibility NFT:$>83`  
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    “深口袋”理论 deep-pocket theory VfnL-bDGV  
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    创新会计处理 creative accounting j*%#~UFw  
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    诉讼爆炸 litigation explosion )vtbA=RH?  
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    违约 breach the contract 8lF9LZ8  
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    过失 negligence /Misconduct uLdHE5vr  
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    欺诈 cheat / illegal acts Kzev] er  
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    审计目标 audit objectives }&v}S6T  
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    怀疑态度 suspend 2[lP,;!  
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    财务报表认定： financial statement assertions 4 ]oe`yx  
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    存在 existence pSx5ume95"  
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    权利与义务 rights and obligations M"z=114  
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    发生 occurrence HNZ$CaJh  
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    完整性 completeness 7gX32r$%V  
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    准确性和计价 measurement and valuation dsIbr"m  
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    分类和可理解性 classification and understandability >?+Rtg|${  
　　　　　　　 presentation and disclosure =Uk#7U"P  
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    财务报表循环 cycles < F5VJ  
    Sales and receivables cycle W6?=9].gc  
    Purchases and payables cycle p\zqZ=s  
    Wages and salaries cycle L=(-BYS  
    Petty cash cycle g$Tsht(rHD  
    Inventory recording cycle ,ei9 ?9J1  
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    截止 cut-off b^R:q7 ea  
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    审计任务约定书 the letter of engagement / Xnq0hN  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 3]S*p ErY  
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    审计证据 audit evidence 6jpzyf=~  
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    审计工作底稿 audit working paper $N CvF'  
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    审计记录 audit records ]Zb9F[  
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    计划工作 planning kQI'kL8>  
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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. hw"2'{"II  
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    审计风险 audit risk m03dL^(   
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    检查风险 detection risk .*NPoW4Kv  
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    重大错报风险 risk of material misstatement in audit report |X{j^JP5  
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    风险评估 risk evaluation jP+{2)z"W  
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    分析复核程序 analytical review procedures Ee5YW/9]  
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    内部控制 internal control {]Mw
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    局限性 limitation @o[ZJ4>*  
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    控制环境 control environment Vu_oxL}  
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    信息系统与沟通 information system and communication o4: e1  
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    符合性测试 compliance test b!t[PShw^  
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    控制测试 control test *v#V%_o  
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    报表层次重大错报 material misstatement on level of financial statement tF[)Y#  
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    认定层次重大错报 material misstatement on level of assertion NxJnU<g-  
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    实质性程序 substantial procedures .Z]hS7t  
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    舞弊 fraud a /]FlT  
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    审计抽样 sampling 3L2NenJB  
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    抽样风险 sampling risk 0.m-}  
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    非抽样风险 non-sampling risk F<h+d917  
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    统计抽样 statistical sampling |t"CH'KJZ  
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    非统计抽样 non-statistical sampling 9PV]bt,  
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    销售与收款循环审计 Sales and receivables cycle {Zw;<1{E  
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    采购与付款循环审计 Purchases and payables cycle l4mRNYv)z  
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    存货与仓储循环审计 Inventory recording cycle Z@Q/P(t  
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    监盘 physical inspection VZ IY=Q>g  
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    筹资与投资循环审计 Investment and finance cycle VJ h]j(  
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    货币资金审计 Audit of monetary assets IkmEctAU  
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    完成审计工作 finish the audit work C ]B P}MY<  
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    期初余额 opening balance vr"Pr4z4i  
    期后事项 events after the balance sheet date W'Ew!]Q3  
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    或有事项 contingent evens LV1drc  
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    试算平衡表 trail balance s[eSPSFZ  
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    审计报告  Audit report 9%21Q>Y?b  
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     标题 title [< g9jX5  
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    收件人 receiver |<3x`l-`  

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    引言段 introduction 0datzEns`  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements hl0X,G+@  
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    注册会计师的责任段 auditor’s responsibility %hm
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    审计意见段 opinion $;
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    注册会计师的监管和盖章auditor’s signature f tl$P[T  
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    会计师事务所的名称、地址和盖章auditor’s address  %nUN  
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    报告日期 date of the Auditor’s report cGm?F,/`  
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    无保留意见 unqualified audit report czT2f  
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    非无保留意见 modified audit report Nw9:Gi  
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    保留意见 qualified opinion RiAMW|M"C  
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    无法表示意见 disclaimer N)D+FV29y  
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    否定意见 adverse a-S tOO5s  
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