[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers SF-E>s!XL  
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    安永 Ernst & Young  ;G}  
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    毕马威 KPMG /0qbRk i  

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    德勤 Deloitte Touche Tohmatsu "[P3b"=gW  
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    安达信 Arthur Anderson %w[Z/  
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    安然 Enron sM MtU@<x  
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    世通 worldcom JDR_k  
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    国际会计师联合会 IFAC rxX4Cw]\"y  
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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 b4dviYI  
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    美国注册会计师协会 AICPA aOd#f:{y  
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    中国注册会计师协会 CICPA ~Z
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    审计 audit R 39_!  
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    内部审计 internal audit FHU6o910  
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    政府审计 public sector audit u#EcR}=]  
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    账项基础审计 accounting number-based audit p,8~)ic_  
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    风险导向审计方法 risk-oriented audit approach 8O]`3oa>  
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    其他鉴证业务 audit related services m=l'9j"D  
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    审阅业务 review 3E*m.jX  
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    有限责任合伙制 limited liability partnerships, LLPs -MS#YcsV  
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    注册会计师职业道德规范 code of ethics for professional accountants gm)Uyr$  
　　　　　　　　　　　 Rules of professional conduct LE<J<~2Z  
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    独立 independence O_1[KiZ  
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    客观 objectivity <EUR:  
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    公正 integrity KL=<s#
 
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    专业胜任能力 professional competence ;9OhK71}  
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    应有关注 due care =D$ED^W  
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    保密 confidentiality confidence =^u;uS[IW  
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    职业行为 professional conduct d)vP9vXy  
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    技术准则 technical standards iv$YUM+  
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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 Ll|_Wd.K,  
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    费用 fee W#<1504ip  
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    佣金 commission EWD^=VITL  
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    经济利益的冲突 conflicts of interest P'U2hCif  
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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. W\kli';jyC  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 2; ^ME\  
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    更换会计师事务所 Changes in professional appointments  &Pr\n&9A  
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    国际趋同 global convergence /international convergence vt#;j;liG  
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    鉴证业务 assurance services en< $.aY  
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    全面质量管理 quality control of audit _Ub `\ytx  
　　　　　　 Enforce the ethical guidance %rptI$^*X  
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    注册会计师的法律责任Professional responsibility Q|AZv>'!  
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    “深口袋”理论 deep-pocket theory F]3Y,{/V  
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    创新会计处理 creative accounting nzflUR{`-  
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    诉讼爆炸 litigation explosion ,Z"<-%3  
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    违约 breach the contract /WTEz\k  
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    过失 negligence /Misconduct y'_8b=*  
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    欺诈 cheat / illegal acts @oAz  
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    审计目标 audit objectives lxL5Rit@Px  
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    怀疑态度 suspend A;TP~xq\  
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    财务报表认定： financial statement assertions 7QsD"rL  
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    权利与义务 rights and obligations /}?7Eni  
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    发生 occurrence [C "\]LiX  
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    完整性 completeness bU! v  
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    准确性和计价 measurement and valuation I_J&>}V'  
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    分类和可理解性 classification and understandability q\Y4vWg  
　　　　　　　 presentation and disclosure z]G|)16  
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    Sales and receivables cycle U[C4!k:0  
    Purchases and payables cycle &3Zq1o  
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    Petty cash cycle 8-2`S*  
    Inventory recording cycle Gnkar[oa&  
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    审计任务约定书 the letter of engagement _[2@2q0  
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    管理层声明书 report of the directors’ responsibilities for the financial statement ~r--dU  
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    审计证据 audit evidence WK>F0xMs1  
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    审计工作底稿 audit working paper =kd$??F  
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    审计记录 audit records !/zRw-q3B  
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    计划工作 planning L|=5jn9 :  
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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. +hxG!o?O  
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    审计风险 audit risk '/W$9jm  
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    检查风险 detection risk 2B,O
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    重大错报风险 risk of material misstatement in audit report aB]0?C y9(  
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    风险评估 risk evaluation u!_l /'\  
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    分析复核程序 analytical review procedures t[^$F,  
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    内部控制 internal control  F!omkN  
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    局限性 limitation .w2ID  
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    控制环境 control environment Fhoyji4  
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    信息系统与沟通 information system and communication /R)wM#&  
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    符合性测试 compliance test Or
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    控制测试 control test mB?x_6#d9  
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    报表层次重大错报 material misstatement on level of financial statement (Fv tL*  
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    认定层次重大错报 material misstatement on level of assertion bF'rK'',  
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    实质性程序 substantial procedures KpLmpK1  
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    舞弊 fraud WjV15\,  
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    审计抽样 sampling ^J!q>KJs  
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    抽样风险 sampling risk !vnQ;g5  
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    非抽样风险 non-sampling risk @mp`C}x"0&  
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    统计抽样 statistical sampling Vz{+3vfra6  
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    销售与收款循环审计 Sales and receivables cycle Qz i?%&  
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    采购与付款循环审计 Purchases and payables cycle {Kz
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    存货与仓储循环审计 Inventory recording cycle g?C;b>4  
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    监盘 physical inspection Y.tx$%
 
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    筹资与投资循环审计 Investment and finance cycle gEASYIQ  
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    货币资金审计 Audit of monetary assets jN=<dq ~  
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    完成审计工作 finish the audit work bS.w<V Ew  
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    期初余额 opening balance s='+[*&&  
    期后事项 events after the balance sheet date W:w~ M'o  
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    或有事项 contingent evens =W(*0"RM  
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    试算平衡表 trail balance s0kp(t!fiu  
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    审计报告  Audit report  Dn- gP  
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    引言段 introduction _GOSqu!3Y  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements W&z jb>0b0  
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    注册会计师的责任段 auditor’s responsibility 3} A$+PX  
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    审计意见段 opinion 4<s.|W`  
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    注册会计师的监管和盖章auditor’s signature PnsBDf%v  
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    会计师事务所的名称、地址和盖章auditor’s address 74s{b]jN'-  
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    报告日期 date of the Auditor’s report FLZ9pb[T  
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    无保留意见 unqualified audit report Tc2.ciU  
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    非无保留意见 modified audit report >rG>Bz^Pu  
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    保留意见 qualified opinion `:/'")+@v  
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