[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers ULJV  
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    安永 Ernst & Young $Ith8p~  
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    毕马威 KPMG Ld9YbL:  
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    德勤 Deloitte Touche Tohmatsu p-S&Wq  
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    安达信 Arthur Anderson lG>,&(  
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    安然 Enron 89kxRH\IhG  
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    世通 worldcom `zw^ WbCO{  
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    国际会计师联合会 IFAC BB.^[:,dA  
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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 RP9jZRDbZ  
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    美国注册会计师协会 AICPA L
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    中国注册会计师协会 CICPA q\r@x-&g+  
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    审计 audit m8:9Uv  
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    内部审计 internal audit 5dNM:1VoE  
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    政府审计 public sector audit knS(\51A  
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    账项基础审计 accounting number-based audit >%?kp[  
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    风险导向审计方法 risk-oriented audit approach <8,,pOb  
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    其他鉴证业务 audit related services |3:e$  
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    审阅业务 review ToXgl4:kd  
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    有限责任公司制 limited liability companies, LLCs 5X1z^(   
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    有限责任合伙制 limited liability partnerships, LLPs ?\.DG`Zxc  
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    注册会计师职业道德规范 code of ethics for professional accountants a:V2(nY  
　　　　　　　　　　　 Rules of professional conduct |vUjoa'.7E  
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    独立 independence 4Y/kf%]]A  
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    客观 objectivity mFa%d8Y  
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    公正 integrity y~'h/tjM@=  
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    专业胜任能力 professional competence 9
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    应有关注 due care l =X6m(  
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    保密 confidentiality confidence J4l\  
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    职业行为 professional conduct O+w82!<:  
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    技术准则 technical standards U-6pia/o  
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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 O>tz;RU  
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    费用 fee hziPHuK9,  
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    佣金 commission [zsUboCkc  
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    经济利益 interest 7ZR0cJw;  
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    经济利益的冲突 conflicts of interest bSv
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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. }c?W|#y`.o  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ,u@V
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    更换会计师事务所 Changes in professional appointments -`s_md0BM  
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    国际趋同 global convergence /international convergence >X58 zlxk  
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    鉴证业务 assurance services {?YBJnG}x  
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    全面质量管理 quality control of audit LLD#)Jl{?  
　　　　　　 Enforce the ethical guidance [yn\O=%5  
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    注册会计师的法律责任Professional responsibility ZFFK
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    “深口袋”理论 deep-pocket theory MY w3+B+Jj  
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    创新会计处理 creative accounting e anR$I;Yj  
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    诉讼爆炸 litigation explosion L}Rsg'U  
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    违约 breach the contract r-8fvBZ5  
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    过失 negligence /Misconduct EN-;@P9;C  
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    欺诈 cheat / illegal acts 08MY=PC~R  
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    审计目标 audit objectives |6o!]~&e$1  
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    怀疑态度 suspend ttd ^jT  
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    财务报表认定： financial statement assertions !lxq,Whr{  
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    存在 existence
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    权利与义务 rights and obligations svRYdInBNu  

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    发生 occurrence 59#o+qo4  
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    完整性 completeness ,JqCxb9  
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    准确性和计价 measurement and valuation }Hy4^2B  
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    分类和可理解性 classification and understandability 'B9q&k%<  
　　　　　　　 presentation and disclosure :ZsAWe{%,J  
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    财务报表循环 cycles qtlcY8!  
    Sales and receivables cycle n`.JI(|  
    Purchases and payables cycle pB:/oHV  
    Wages and salaries cycle F S!D  
    Petty cash cycle MRN=-|fV^  
    Inventory recording cycle %Xe 74C"  
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    截止 cut-off  %X**(  
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    审计任务约定书 the letter of engagement oxNQNJ!X  
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    管理层声明书 report of the directors’ responsibilities for the financial statement `qm$2  
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    审计证据 audit evidence _^@>I8ix  
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    审计工作底稿 audit working paper /N7.|XI.  
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    审计记录 audit records 1b,MJ~g$  
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    计划工作 planning jK\AVjn  
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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. YB]{gm2  
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    审计风险 audit risk y`\rb<AZ*t  
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    检查风险 detection risk {F ',e~}s  
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    重大错报风险 risk of material misstatement in audit report vLIaTr gz  
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    风险评估 risk evaluation g4^3H
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    分析复核程序 analytical review procedures   bKt 4  
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    内部控制 internal control MW|R )gt  
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    局限性 limitation 6,~]2H'zq  
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    控制环境 control environment q0{_w  
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    信息系统与沟通 information system and communication a5?Yh<cJ  
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    符合性测试 compliance test d}
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    控制测试 control test /vs79^&  
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    报表层次重大错报 material misstatement on level of financial statement Xi0fX$-,  
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    认定层次重大错报 material misstatement on level of assertion ,olP}  
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    实质性程序 substantial procedures z) x.6  
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    舞弊 fraud
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    审计抽样 sampling 4"veqrC  
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    抽样风险 sampling risk F *1w8+  
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    非抽样风险 non-sampling risk o37D~V;  
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    统计抽样 statistical sampling  9XhcA  
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    非统计抽样 non-statistical sampling  'Pxq>Os  
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    销售与收款循环审计 Sales and receivables cycle j/;wxKW  
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    采购与付款循环审计 Purchases and payables cycle W;?e@}  
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    存货与仓储循环审计 Inventory recording cycle *U-:2u
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    监盘 physical inspection D!z'Y,.  
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    筹资与投资循环审计 Investment and finance cycle DFvGc`O4  
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    货币资金审计 Audit of monetary assets W#2} EX  
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    完成审计工作 finish the audit work Z!3R  
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    期初余额 opening balance qkqtPbQ 7  
    期后事项 events after the balance sheet date GT\yjrCd  
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    或有事项 contingent evens bd H+M?k  
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    试算平衡表 trail balance ^7yaMB!  
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    审计报告  Audit report }rUAYr~VZ  
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     标题 title N6`U)=2o>h  
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    收件人 receiver j+e~ tCcN/  
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    引言段 introduction aKE`nA0\B  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements ydA@@C\&  
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    注册会计师的责任段 auditor’s responsibility gAVD-]`  
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    审计意见段 opinion mX!*|$bs  
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    注册会计师的监管和盖章auditor’s signature .FV^hrJxI;  
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    会计师事务所的名称、地址和盖章auditor’s address H_Xk;fM  
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    报告日期 date of the Auditor’s report ]
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    无保留意见 unqualified audit report <sw=:HU  
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    非无保留意见 modified audit report z`.<dN g  
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    保留意见 qualified opinion 6kMkFZ}+  
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    无法表示意见 disclaimer ;)wk^W  
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    否定意见 adverse ^do6?e`?-  
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