[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers IgN^~ag`  
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    安永 Ernst & Young 0DFVB%JdI  
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    毕马威 KPMG [1mEdtqf*  
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    德勤 Deloitte Touche Tohmatsu '6cXCO-_P  
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    安达信 Arthur Anderson c^<~Y$i  
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    安然 Enron G+&p
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    世通 worldcom lL&U ioo}D  
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    国际会计师联合会 IFAC eM@xs<BR  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB lD{*Z spz  
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    美国注册会计师协会 AICPA mL-6+pJ@  
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    中国注册会计师协会 CICPA BT`g'#O  
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    审计 audit K)  Ums-b  
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    内部审计 internal audit eL<jA9cJ9  
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    政府审计 public sector audit 0cDP:EzR;  
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    账项基础审计 accounting number-based audit kZ PL$\/A  
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    风险导向审计方法 risk-oriented audit approach lwz\"8  
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    其他鉴证业务 audit related services ~N2=44e  
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    审阅业务 review $wn0oIuW  
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    有限责任公司制 limited liability companies, LLCs p I~;3T:!  
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    有限责任合伙制 limited liability partnerships, LLPs &E1m{gB(  
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    注册会计师职业道德规范 code of ethics for professional accountants /2 hk 9XM  
　　　　　　　　　　　 Rules of professional conduct 5fMlOP_  
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    独立 independence LlS~J K  
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    客观 objectivity 1J72*`4OK  
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    公正 integrity !Qf*d;wxn(  
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    专业胜任能力 professional competence m;A[2 6X  
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    应有关注 due care J .VZD  
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    保密 confidentiality confidence HOF=qE*p  
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    职业行为 professional conduct :`Ep#[Wvo  
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    技术准则 technical standards NuOxEyC  
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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 rlA/eQrS  
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    费用 fee YaL:6[6  
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    佣金 commission 0~K&P#iR  
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    经济利益 interest "<{|ni}  
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    经济利益的冲突 conflicts of interest FUlhEH  
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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 F3?e6  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ~;a\S3  
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    更换会计师事务所 Changes in professional appointments dq`{fqGl  
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    国际趋同 global convergence /international convergence ,[t?$Cy;  
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    鉴证业务 assurance services 1^2Q`~,g  
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    全面质量管理 quality control of audit eU@Mv5&6  
　　　　　　 Enforce the ethical guidance @4D{lb"{  
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    注册会计师的法律责任Professional responsibility y(MB_B7j  
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    “深口袋”理论 deep-pocket theory -4sKB>b  
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    创新会计处理 creative accounting R y#
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    诉讼爆炸 litigation explosion @+H0D"  
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    违约 breach the contract <Q/)SN6_E  
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    过失 negligence /Misconduct ,LN^Zx*  
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    欺诈 cheat / illegal acts 8cG`We8l&  
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    审计目标 audit objectives :;yrYAyT3  
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    怀疑态度 suspend [}ja\!P  
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    财务报表认定： financial statement assertions =CRptk6tS  
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    存在 existence T|wz %P<J  
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    权利与义务 rights and obligations G^
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    发生 occurrence SFd_
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    完整性 completeness mV`R'*1UC  
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    准确性和计价 measurement and valuation *2->>"kh  
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    分类和可理解性 classification and understandability W/xPVmnV  
　　　　　　　 presentation and disclosure 6bhb_U'f  
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    财务报表循环 cycles Y;_F,4H  
    Sales and receivables cycle 8 |=C/k  
    Purchases and payables cycle &BrFcXF  
    Wages and salaries cycle [)s4:V  
    Petty cash cycle qe{;EH*  
    Inventory recording cycle ~Jr'4%  
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    截止 cut-off *>:phs~r{  
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    审计任务约定书 the letter of engagement IRx%L?  
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    管理层声明书 report of the directors’ responsibilities for the financial statement XV]xym ~  
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    审计证据 audit evidence V~j^   
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    审计工作底稿 audit working paper bRy(`  
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    审计记录 audit records = NZgbl  
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    计划工作 planning 4~h0/H"  
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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. sIf]e'@AC  
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    审计风险 audit risk n4S `k%CI  
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    检查风险 detection risk @ewaj!  
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    重大错报风险 risk of material misstatement in audit report E-.X%xfO  
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    风险评估 risk evaluation 5uQ+'*xN%  
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    分析复核程序 analytical review procedures !'^l}K>  
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    内部控制 internal control hQ<7k'V  
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    局限性 limitation oio{@#DX`  
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    控制环境 control environment ub~ t }  
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    信息系统与沟通 information system and communication !;,\HvEZYw  
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    符合性测试 compliance test dB6,pY(  
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    控制测试 control test _|I8+(~)  
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    报表层次重大错报 material misstatement on level of financial statement uM1$3<  
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    认定层次重大错报 material misstatement on level of assertion =hvPq@C%  

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    实质性程序 substantial procedures aq_K,li#w  
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    舞弊 fraud OgIRI8L  
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    审计抽样 sampling *Igb3xK %  
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    抽样风险 sampling risk \;~Nj#  
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    非抽样风险 non-sampling risk v(yJGEf0  
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    统计抽样 statistical sampling 9!X3Cv|+L  
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    非统计抽样 non-statistical sampling rN|=cn  
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    销售与收款循环审计 Sales and receivables cycle (J5}1Q<K  
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    采购与付款循环审计 Purchases and payables cycle C\5G43`  
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    存货与仓储循环审计 Inventory recording cycle vx( $o9  
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    监盘 physical inspection :5CyR3P  
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    筹资与投资循环审计 Investment and finance cycle YdO*5Gb6  
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    货币资金审计 Audit of monetary assets [G$#jUt/O  
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    完成审计工作 finish the audit work Jg=!GU/::  
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    期初余额 opening balance Z C01MDIY  
    期后事项 events after the balance sheet date #&kj>  
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    或有事项 contingent evens a-|pSe*rx  
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    试算平衡表 trail balance 1}la )lC  
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    审计报告  Audit report R&Nl!QTJj  
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     标题 title g=nb-A{#  
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    收件人 receiver uc+{<E3,%  
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    引言段 introduction [(x<2MTj  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements GgY8\>u  
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    注册会计师的责任段 auditor’s responsibility Hj r'C?[  
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    审计意见段 opinion @U=y}vi8  
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    注册会计师的监管和盖章auditor’s signature W !j-/ql  
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    会计师事务所的名称、地址和盖章auditor’s address P _fCb  
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    报告日期 date of the Auditor’s report 5n2!Y\  
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    无保留意见 unqualified audit report )M0(vog  
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    非无保留意见 modified audit report E<+ G5j  
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    保留意见 qualified opinion I[|Y 2 i  
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    无法表示意见 disclaimer +Xw%X3o)  
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    否定意见 adverse k@lJ8(i^qU  
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