[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers 6e~+ @S  
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    安永 Ernst & Young 2M1yw "  

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    毕马威 KPMG
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    德勤 Deloitte Touche Tohmatsu DB>>U>H-  
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    安达信 Arthur Anderson hj4A&`2  
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    安然 Enron SB \ptF  
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    世通 worldcom lbv, jS  
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    国际会计师联合会 IFAC m41n5T`  
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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 a`|/*{  
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    美国注册会计师协会 AICPA C<n.C*o  
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    中国注册会计师协会 CICPA eMh:T@SN  
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    审计 audit rxDule3m  
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    内部审计 internal audit 0!(Ii@m=N  
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    政府审计 public sector audit 1p8E!c{}j
 
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    账项基础审计 accounting number-based audit pr;L~$JW  

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    风险导向审计方法 risk-oriented audit approach {[Yv@CpN  
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    其他鉴证业务 audit related services C %EQ9Iq6r  
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    审阅业务 review I=3q#^}[  
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    有限责任公司制 limited liability companies, LLCs .R-:vU880  
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    有限责任合伙制 limited liability partnerships, LLPs ~$Mp>ZB2W  
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    注册会计师职业道德规范 code of ethics for professional accountants ]j{S' cz  
　　　　　　　　　　　 Rules of professional conduct s;5PHweWf  
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    独立 independence FG8bP  
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    客观 objectivity n*O/X  
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    公正 integrity a.] !  
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    专业胜任能力 professional competence >ueJ+sgH  
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    应有关注 due care Dt+"E  
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    保密 confidentiality confidence :+R||qi  
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    职业行为 professional conduct %NAz(B  
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    技术准则 technical standards ?Z14l0iZ%d  

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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 0{B5C [PTG  
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    费用 fee h.7 1O"N  
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    佣金 commission ,*%8*]<=  
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    经济利益 interest :))AZ7
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    经济利益的冲突 conflicts of interest 9#3+k/A  
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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. {)%B?75~  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 6%yr>BFtVV  
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    更换会计师事务所 Changes in professional appointments Az)P&*2:'`  
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    国际趋同 global convergence /international convergence VvltVYOZA  
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    鉴证业务 assurance services _zpn+XVdQ  
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    全面质量管理 quality control of audit g
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　　　　　　 Enforce the ethical guidance VK
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    注册会计师的法律责任Professional responsibility Aa1 |{^$:L  
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    “深口袋”理论 deep-pocket theory -J[D:P.Z  
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    创新会计处理 creative accounting iYnw?4Y  
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    诉讼爆炸 litigation explosion VyI%^S ]sS  
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    违约 breach the contract r]]Ke_s!  
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    过失 negligence /Misconduct f5yd2wKy6  
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    欺诈 cheat / illegal acts 
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    审计目标 audit objectives C&;'Pw9H  
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    怀疑态度 suspend ]-AT(L>  
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    财务报表认定： financial statement assertions iF 6

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    存在 existence dyx4_!fO  
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    权利与义务 rights and obligations ^%<v| Y(X  
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    发生 occurrence qM9GW`CKA  

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    完整性 completeness {bNnhW*qOu  
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    准确性和计价 measurement and valuation m?m,w$K  
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    分类和可理解性 classification and understandability p,4z;.s$  
　　　　　　　 presentation and disclosure N7M^  
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    财务报表循环 cycles 
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    Sales and receivables cycle od|pI5St  
    Purchases and payables cycle O{dx+f  
    Wages and salaries cycle m83i6"!H  
    Petty cash cycle B;-oa;m:E=  
    Inventory recording cycle \{&55>  
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    截止 cut-off M9N|Ql  
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    审计任务约定书 the letter of engagement sVC5<?OW!p  
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    管理层声明书 report of the directors’ responsibilities for the financial statement
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    审计证据 audit evidence G?"1 z;  
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    审计工作底稿 audit working paper J]~3{Mi  
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    审计记录 audit records 62zlO{ >rJ  
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    计划工作 planning w5[POo' 5  
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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. \Js9U|lY  
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    审计风险 audit risk s9'iHe  
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    检查风险 detection risk *;}!WDr  
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    重大错报风险 risk of material misstatement in audit report y.~5n[W  
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    风险评估 risk evaluation x##Iv|$  
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    分析复核程序 analytical review procedures ,fNiZ  
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    内部控制 internal control 4dy)g)wM  
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    局限性 limitation 8^~ljf]6  
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    控制环境 control environment TJVNR_x  
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    信息系统与沟通 information system and communication [OT@gp:  
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    符合性测试 compliance test xE9s=}  
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    控制测试 control test $Qm;F% >  
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    报表层次重大错报 material misstatement on level of financial statement VVf~
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    认定层次重大错报 material misstatement on level of assertion Qr0GxGWU  
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    实质性程序 substantial procedures .f6_[cS;g  
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    舞弊 fraud 7N""w5  
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    审计抽样 sampling ;ndg,05_  
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    抽样风险 sampling risk hQkmB|];5  
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    非抽样风险 non-sampling risk * T~sR'K+|  
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    统计抽样 statistical sampling D QZS%)  
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    非统计抽样 non-statistical sampling Y /wvn8~C  
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    销售与收款循环审计 Sales and receivables cycle 1.>`h:  
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    采购与付款循环审计 Purchases and payables cycle FTB"C[>  
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    存货与仓储循环审计 Inventory recording cycle mhs%b4'>  
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    监盘 physical inspection `|v#x@s  
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    筹资与投资循环审计 Investment and finance cycle Ea3tF0{  
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    货币资金审计 Audit of monetary assets nU`;MW/^w  
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    完成审计工作 finish the audit work [6D>2b}:{[  
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    期初余额 opening balance 1E-$f  
    期后事项 events after the balance sheet date 7>4t{aRf_8  
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    或有事项 contingent evens Uligr_c?  
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    试算平衡表 trail balance f8n'9HOw>  
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    审计报告  Audit report >LNl8X:Cz*  
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     标题 title )-sEm`(`I9  
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    收件人 receiver (z.Vwl5  
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    引言段 introduction Vs"M Cqi  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements G(4k#jB  
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    注册会计师的责任段 auditor’s responsibility o]FQ)WRB  
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    审计意见段 opinion 6tzn%
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    注册会计师的监管和盖章auditor’s signature dxd}:L~z  
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    会计师事务所的名称、地址和盖章auditor’s address G cbal:q  
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    报告日期 date of the Auditor’s report Z
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    无保留意见 unqualified audit report ' ZB%McS  
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    非无保留意见 modified audit report Fl O%OD  
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    保留意见 qualified opinion S !e0:  
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    无法表示意见 disclaimer ''(T3;^ +  
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    否定意见 adverse ?,!qh  
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