[知识整理]审计中常用的审计术语 [复制链接]

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    安永 Ernst & Young F=bX\T7  
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    毕马威 KPMG <XDYnWz  
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    德勤 Deloitte Touche Tohmatsu 3]$qY_|7  
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    安达信 Arthur Anderson H}Z\r2  
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    安然 Enron S&^i*R4]  
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    世通 worldcom R9xhO!  
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    国际会计师联合会 IFAC Rf9;jwU  
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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 ER-X1fD  
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    美国注册会计师协会 AICPA u?,M`w0'  
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    中国注册会计师协会 CICPA dTcrJ|/Y  
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    审计 audit :|%k*z  
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    内部审计 internal audit G6@XRib3  
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    政府审计 public sector audit u]RI,3Z  
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    账项基础审计 accounting number-based audit ,sF49CD  

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    风险导向审计方法 risk-oriented audit approach +J[<zxh\  
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    其他鉴证业务 audit related services <MdIQ;I8  
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    审阅业务 review ^E-BB 6D  
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    有限责任公司制 limited liability companies, LLCs ePLpGT  
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    有限责任合伙制 limited liability partnerships, LLPs ;D'6sd"  
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    注册会计师职业道德规范 code of ethics for professional accountants IPHZ~'M  
　　　　　　　　　　　 Rules of professional conduct rlMahY"C  
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    独立 independence gZ!q  
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    客观 objectivity `|&#=hl~  
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    公正 integrity 3:wN^!A}ve  
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    专业胜任能力 professional competence XSOSy2:  
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    应有关注 due care <b>g^ `}?D  
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    保密 confidentiality confidence [[FDt[
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    职业行为 professional conduct "WF@T  
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    技术准则 technical standards ngLpiU0H&  
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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 #EG$HX]  
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    费用 fee
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    佣金 commission oU`{6 ~;  
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    经济利益 interest y <] x  
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    经济利益的冲突 conflicts of interest }e
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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. _<^mi!Y  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. &*j# [6  

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    更换会计师事务所 Changes in professional appointments WJU[+|J  
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    国际趋同 global convergence /international convergence CbW>yr  
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    鉴证业务 assurance services 1fMl8[!JLu  
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    全面质量管理 quality control of audit y^:N^Gt  
　　　　　　 Enforce the ethical guidance
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    注册会计师的法律责任Professional responsibility \f4JIsZ-&  
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    “深口袋”理论 deep-pocket theory W[B;;"ro  
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    创新会计处理 creative accounting ana?;NvC  
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    诉讼爆炸 litigation explosion _>u0vGF-  
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    违约 breach the contract I*4g ;1x  
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    过失 negligence /Misconduct v=J[p;H^H  
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    欺诈 cheat / illegal acts p<8Ga.kiN  
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    审计目标 audit objectives ^3lEfI<pBm  
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    怀疑态度 suspend k.6(Q_TS  
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    财务报表认定： financial statement assertions ,}23  
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    存在 existence -_T@kg[0zB  
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    权利与义务 rights and obligations :d}@Z}2sD  
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    发生 occurrence E3 d# T  
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    完整性 completeness rssn'h  
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    准确性和计价 measurement and valuation !~QmY,R  
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    分类和可理解性 classification and understandability !A=>B=.|D  
　　　　　　　 presentation and disclosure o06vC  
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    财务报表循环 cycles Av,E|C  
    Sales and receivables cycle $zD}hO9  
    Purchases and payables cycle *,#T&M7D  
    Wages and salaries cycle 2`nOYK  
    Petty cash cycle &vV_,$  
    Inventory recording cycle ,#hx%$f}d  
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    截止 cut-off zOT(>1'  
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    审计任务约定书 the letter of engagement *c'hmAs  
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    管理层声明书 report of the directors’ responsibilities for the financial statement +?y9EZB%  
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    审计证据 audit evidence rF)[ Sed:T  
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    审计工作底稿 audit working paper ,Vr'F  
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    审计记录 audit records qcR"i+b  
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    计划工作 planning ^gd[UC-"w  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. a_amO<!   
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    审计风险 audit risk jyFXAs2  
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    检查风险 detection risk > ?<C+ZHh  
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    重大错报风险 risk of material misstatement in audit report qgk6 \&K[  
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    风险评估 risk evaluation ;=F]{w]$+  
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    分析复核程序 analytical review procedures :8jaW?~  
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    内部控制 internal control $Oi@B)=4d+  
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    局限性 limitation }RN&w]<  
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    控制环境 control environment LS{t7P9K  
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    信息系统与沟通 information system and communication cgF?[Z+x  
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    符合性测试 compliance test lCC(N?%Q  
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    控制测试 control test TaTs-]4  
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    报表层次重大错报 material misstatement on level of financial statement h4lrt  
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    认定层次重大错报 material misstatement on level of assertion ~.L\f%<  
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    实质性程序 substantial procedures 3r]N\c  
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    舞弊 fraud xv:VW<  
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    审计抽样 sampling o:8*WCiqrN  
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    抽样风险 sampling risk Uf<hzP  
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    非抽样风险 non-sampling risk fBRU4q=^T  
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    统计抽样 statistical sampling ubZcpqm?Q  
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    非统计抽样 non-statistical sampling di5>aAJ)D  
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    销售与收款循环审计 Sales and receivables cycle %}0B7_6B+@  
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    采购与付款循环审计 Purchases and payables cycle oo{3-+ ?  
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    存货与仓储循环审计 Inventory recording cycle L}x,>hbT  
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    监盘 physical inspection TEYn^/n~  
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    筹资与投资循环审计 Investment and finance cycle kvo V?<!  
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    货币资金审计 Audit of monetary assets z6+D=<  
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    完成审计工作 finish the audit work ;%_s4  
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    期初余额 opening balance sN%#e+(=  
    期后事项 events after the balance sheet date @;K-@*k3  
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    或有事项 contingent evens gvLzE&V}  
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    试算平衡表 trail balance $VRVMY [q  
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    审计报告  Audit report GL<u#[  
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    收件人 receiver +9 1j 1?  
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    引言段 introduction F\G-. 1  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements vz1yH%~E  
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    注册会计师的责任段 auditor’s responsibility !i{9wI  
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    审计意见段 opinion uz%<K( :Ov  
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    注册会计师的监管和盖章auditor’s signature eGF+@)K1"  
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    会计师事务所的名称、地址和盖章auditor’s address XHER[8
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    报告日期 date of the Auditor’s report Vw>AD<Rl  
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    无保留意见 unqualified audit report W7PL]5y&  
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    非无保留意见 modified audit report kQt#^pO)  
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    保留意见 qualified opinion  Z,Z4Sp  

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    无法表示意见 disclaimer q@(M D3OE  
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    否定意见 adverse )nM<qaI{  
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