[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers Cge@A' 2  
-([ ipg(r  
    安永 Ernst & Young y0s= yN_  
Z 0&=Lw  
    毕马威 KPMG E$l4v>iA  
&?X0;,5)  
    德勤 Deloitte Touche Tohmatsu  >}<1  
d8D028d  
    安达信 Arthur Anderson ;B*im S10  
J]G] <)  
    安然 Enron j=|cx+nb  
Nini8@d  
    世通 worldcom M;2@<,rM  
EZs"?A  
    国际会计师联合会 IFAC s1 mKz0q  
{BV0Y.O  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 5<64 C}fE3  
~]f6@n  
    美国注册会计师协会 AICPA 9r2l~zE  
yuP1*QJ%  
    中国注册会计师协会 CICPA fh%|6k?#M  
[}>!$::Y  
*G rYB6MT  
    审计 audit EKu%I~eM  
Y#e,NN  
    内部审计 internal audit ya3k;j2C  
}ejZk bP  
    政府审计 public sector audit qAI%6d  
_(7f0 p  
    账项基础审计 accounting number-based audit w?#s)z4}g  
P{m(.EC_  
    风险导向审计方法 risk-oriented audit approach vJ,r}$H3  
KBC?SxJSJc  
    其他鉴证业务 audit related services w'uB&z4'  
N 2XL5<  
    审阅业务 review #jj+/>ZOi  
ohU}ST:9  
    有限责任公司制 limited liability companies, LLCs s5s'[<  
r7ebFJEf  
    有限责任合伙制 limited liability partnerships, LLPs 9{*$[%d1  
52,[dP,g  
~a$h\F'6  
    注册会计师职业道德规范 code of ethics for professional accountants }G/!9Zq  
　　　　　　　　　　　 Rules of professional conduct <
%4M\n  
B6kc9XG  
    独立 independence 0u) m9eg  
5Z@0XI  
    客观 objectivity y5{Vx{V"Q  
]9$iUA%Ef  
    公正 integrity U9"( jl/o  
]?G|:Kx$y%  
    专业胜任能力 professional competence 8bJj3vr  
vSnGPLl  
    应有关注 due care 3\}>nE  
38mC+%iC  
    保密 confidentiality confidence q6'Q-e)  
;Zm-B]\  
    职业行为 professional conduct y{KYR)  
Xj9\:M-  
    技术准则 technical standards [H[L};%=j  
uf^HDrr<L  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent w,i?e\5  
)b?$ 4<X^  
    费用 fee lqTc6@:D  
bj6;>Ezp3(  
    佣金 commission boq=@Qh
 
W3zYE3DZf  
    经济利益 interest P$x9Z3d_  
j
1rR3)oP  
    经济利益的冲突 conflicts of interest Vq
UCcT  
BCfmnE4%  
    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. n:[@#xs-  
A$M8w9  
ck< `kJ`b  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. [l/! &6  
uBK0+FLL@  
    更换会计师事务所 Changes in professional appointments 43 vF(<r&f  
XV}}A^  
&]h`kvtBC  
    国际趋同 global convergence /international convergence TSD7R  
dS8ydG2  
    鉴证业务 assurance services d#OAM;0}5  
k;B[wEW@  
    全面质量管理 quality control of audit j1;<3)%0  
　　　　　　 Enforce the ethical guidance r+d+gO.  
!1Hs;K  
7},oY""8  
    注册会计师的法律责任Professional responsibility &) 64:l&  
182g6/,  
    “深口袋”理论 deep-pocket theory * RyU*au  
$q*a}d[Q  
    创新会计处理 creative accounting  )m#Y^  
nG";?TT  
    诉讼爆炸 litigation explosion Q6Hgh
G  
:c|Om{;  
    违约 breach the contract wfv\xHG  
5E]
iv^q%  
    过失 negligence /Misconduct oI !"F=?&6  
}hsNsQ  
    欺诈 cheat / illegal acts \FUMfo^  
] s^7c  
    审计目标 audit objectives q9dplEe5  
2i0;b|-=  
    怀疑态度 suspend Do77V5  
rFGPS%STS  
    财务报表认定： financial statement assertions u]Q}jqiq"  
ol41%q*  
    存在 existence Q5}XD
 
oNIYO *[  
    权利与义务 rights and obligations &XV9_{Hm  
c9G%;U)  
    发生 occurrence eKy!Pai  
&l0K~7)b  
    完整性 completeness =tbfBK+  
B~^*@5#0|  
    准确性和计价 measurement and valuation >|c?ZqW  
,p3]`MG  
    分类和可理解性 classification and understandability I`(53LCqo  
　　　　　　　 presentation and disclosure 8R%<~fq r  
0TaI"/ai  
    财务报表循环 cycles *RxJ8.G  
    Sales and receivables cycle =%<, ^2o  
    Purchases and payables cycle =.7tS'  
    Wages and salaries cycle 2GORGS%  
    Petty cash cycle =^GPQ _"  
    Inventory recording cycle \I:27:iAL  
tewp-MKA  
    截止 cut-off 1I`F?MT  
Wlxmp['Bh  
    审计任务约定书 the letter of engagement g<(!>
:h  
{ZrlbDQX  
    管理层声明书 report of the directors’ responsibilities for the financial statement 'iF%mnJ  
L{P'mG=4  
    审计证据 audit evidence @"`}%-b  
/='0W3+o*L  
    审计工作底稿 audit working paper WKiP0~  
r-wCAk}m*?  
A"ATtid  
    审计记录 audit records jhf# gdz%  
hcj]T?  
    计划工作 planning J}&Us p  
YTFU#F  
    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. AwXzI;F^  
cz,QP'g  
    审计风险 audit risk r}&&e BY f  
F$DA/{.D  
    检查风险 detection risk |YsR;=6wT  
s2"`j-iQ  
    重大错报风险 risk of material misstatement in audit report ij!d-eM/b  
|,p"<a!+{w  
@]%eL  
    风险评估 risk evaluation x;)I%c  
+HBizJ9K  
    分析复核程序 analytical review procedures },j |eA/W  
>STthPO  
    内部控制 internal control A[uE#T^  
>U,&V%y  
    局限性 limitation ~;3#MAG  
PkrVQH9^w  
    控制环境 control environment a51e~mg Z`  
lwq:0Rj@Q  
",3v%$>  
    信息系统与沟通 information system and communication :-}K:ucaj  
kW)3naUf<  
    符合性测试 compliance test tO{{ci$-T  
Ny2 Z <TW  
    控制测试 control test 5aizWz  
":$4/b6  
    报表层次重大错报 material misstatement on level of financial statement n!4\w>h  
GZ~Tl0U  
R|8vdZ%@  
    认定层次重大错报 material misstatement on level of assertion T4]2R  
qg& /!\  
a*y9@RC}  
    实质性程序 substantial procedures `s)4F~aVo  
?{qUn8f2  
    舞弊 fraud )]j3-#  
UsyNn39  
    审计抽样 sampling 6ieul@?*u*  
Q4m> 3I  
    抽样风险 sampling risk P)`^rJ6
 
-`I|=lBz{H  
    非抽样风险 non-sampling risk A,.X  
Zu,:}+niU  
    统计抽样 statistical sampling rP4T;Clout  
bFX{|&tHU  
vHf)gi}O|  
    非统计抽样 non-statistical sampling Uw("+[5O0  
LZn'+{\`  
    销售与收款循环审计 Sales and receivables cycle QEs$9a5TE  
\:4*h  
    采购与付款循环审计 Purchases and payables cycle vW=-RTRH  
xn3 _ED  
    存货与仓储循环审计 Inventory recording cycle :EV.nD7  
9,'m,2%W  
    监盘 physical inspection X% 'z  
G$>?UQ[  
    筹资与投资循环审计 Investment and finance cycle .2fvRN92  
JJd qdX;  
    货币资金审计 Audit of monetary assets Vx$;wU Y  
:cC$1zv@
 
    完成审计工作 finish the audit work 309
pl  
PT2;%=f
 
    期初余额 opening balance l1 Kv`v\  
    期后事项 events after the balance sheet date {nV/_o
$$  
mITB\,,G  
    或有事项 contingent evens -'$ob~*  
L~6%Fi&n4  
    试算平衡表 trail balance !kE5]<H\  
rM7qBt  
    审计报告  Audit report mU #F>  
zl1*GVg  
     标题 title "ioO_  
0)WAQt\ /  
    收件人 receiver ln82pQD2Y~  

.gJ2P?  
    引言段 introduction KyyRHf5  
V.*TOU{{xh  
    管理层对财务报表的责任段 management’s responsibility for the financial statements (t-hi8"  
>s^$-  
    注册会计师的责任段 auditor’s responsibility iqDyE*a  
q}P@}TE  
    审计意见段 opinion eq6O6-  
U>PZ3  
    注册会计师的监管和盖章auditor’s signature 8zx]/>  
cT'Bp)a  
Pzs
o^^g  
    会计师事务所的名称、地址和盖章auditor’s address y&$n[ j  
^>IP"kF  
    报告日期 date of the Auditor’s report AY/.vyS  
Pp_ 4B  
    无保留意见 unqualified audit report D;Qx9^.  
^~H}N$W"-q  
~n]5iGz  
    非无保留意见 modified audit report EwPrh  
*kLFs|U  
    保留意见 qualified opinion DU!T#H 7  
*E/Bfp1LIe  
    无法表示意见 disclaimer t$!zgUJ  
]pR?/3  
Q VTL}AT2:  
    否定意见 adverse K3!3[dR*  
y74Q(