[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers ;,TFr}p`
 
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    安永 Ernst & Young < [v[ci  
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    毕马威 KPMG pI[uUu7O  
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    德勤 Deloitte Touche Tohmatsu ZoeD:xnh[  
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    安达信 Arthur Anderson #QPjkR|\  
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    安然 Enron 2T1q
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    世通 worldcom S3#>9k;p  
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    国际会计师联合会 IFAC XG?8s &  
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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 FlQGgVN  
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    美国注册会计师协会 AICPA pw#-_  
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    中国注册会计师协会 CICPA ,I9bNO,%JK  
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    审计 audit .V qhV  
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    内部审计 internal audit S:}7q2:  
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    政府审计 public sector audit _1^'(5f$  

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    账项基础审计 accounting number-based audit +ZYn? #IQ  
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    风险导向审计方法 risk-oriented audit approach "@kaHIf[  
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    其他鉴证业务 audit related services 4i bc  
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    审阅业务 review <@}9Bid!o  
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    有限责任合伙制 limited liability partnerships, LLPs zs;JJk^  
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    注册会计师职业道德规范 code of ethics for professional accountants CLSK'+l  
　　　　　　　　　　　 Rules of professional conduct rQXzR  
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    独立 independence iLT}oKF2N;  
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    客观 objectivity G3]4A&h9v~  
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    公正 integrity )jj0^f1!j  
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    专业胜任能力 professional competence 6zkaOA46V  
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    应有关注 due care 9L9sqZUB
 
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    保密 confidentiality confidence <{pz<io)  
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    职业行为 professional conduct Cw%{G'O  
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    技术准则 technical standards =;k|*Ny  
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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 =sFTxd_"iQ  
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    费用 fee l2d{ 73h  
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    佣金 commission Q\)F;:|  
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    经济利益 interest j|n R"!  
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    经济利益的冲突 conflicts of interest v<;Md-<  
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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. ^{{qV  

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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. edV\-H5<  
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    更换会计师事务所 Changes in professional appointments K^$=dLp  
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    国际趋同 global convergence /international convergence &zs$x? /  
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    鉴证业务 assurance services -/k 3a*$/  
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    全面质量管理 quality control of audit _
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　　　　　　 Enforce the ethical guidance /bEAK-  
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    注册会计师的法律责任Professional responsibility 9kojLqCT  
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    “深口袋”理论 deep-pocket theory -hV*EPQ/  
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    创新会计处理 creative accounting 7|D+Ihy;  
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    诉讼爆炸 litigation explosion Tr|JYLwF
 
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    违约 breach the contract AEuG v}#  
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    过失 negligence /Misconduct H[UlY?&+  
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    欺诈 cheat / illegal acts K>9 ()XT)  
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    审计目标 audit objectives `kr?j:g
 
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    怀疑态度 suspend W`&hp6Jq  
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    财务报表认定： financial statement assertions  9 akH  
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    存在 existence {^'HL  
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    权利与义务 rights and obligations
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    发生 occurrence ;wVwX6:ZKr  
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    完整性 completeness Ha#>G<;n  
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    准确性和计价 measurement and valuation PzGWff!*n  
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    分类和可理解性 classification and understandability &/b~k3{M_  
　　　　　　　 presentation and disclosure 1U\z5$V  
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    财务报表循环 cycles c)tfAD(N8x  
    Sales and receivables cycle vFsLY  
    Purchases and payables cycle h J#xB
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    Wages and salaries cycle g5QZ0Qk
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    Inventory recording cycle ^vO+
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    截止 cut-off E6gI,f/p0X  
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    审计任务约定书 the letter of engagement
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    管理层声明书 report of the directors’ responsibilities for the financial statement _ T):G6C8  
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    审计证据 audit evidence zY!j:FT1HY  
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    审计工作底稿 audit working paper >!1.  
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    审计记录 audit records P8)=Kbd  
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    计划工作 planning u'W8;G*~  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. ;Q*or2" !  
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    审计风险 audit risk &&:YVd  
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    检查风险 detection risk 364`IC( a  
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    重大错报风险 risk of material misstatement in audit report g($DdKc|g  
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    风险评估 risk evaluation Q;JM$a?5iV  
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    分析复核程序 analytical review procedures  %)I{%~u0  
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    内部控制 internal control j; y#[
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    局限性 limitation |O9O )o  
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    控制环境 control environment v,{yU\)  
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    信息系统与沟通 information system and communication $m
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    符合性测试 compliance test QYjsDL><  
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    控制测试 control test $79=lEn,  
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    报表层次重大错报 material misstatement on level of financial statement ( _)jkI \  
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    认定层次重大错报 material misstatement on level of assertion sVv xHkt@  
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    实质性程序 substantial procedures v+`N*\J_  
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    舞弊 fraud V(6Z3g  
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    审计抽样 sampling ,\ k(x>oy  
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    抽样风险 sampling risk u\{ g(li-I  
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    非抽样风险 non-sampling risk >eB\(EP  
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    统计抽样 statistical sampling )oPLl|=h  
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    非统计抽样 non-statistical sampling _:C9{aEZb  
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    销售与收款循环审计 Sales and receivables cycle pd7NF-KD  
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    采购与付款循环审计 Purchases and payables cycle $[&*Bj11Yg  
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    存货与仓储循环审计 Inventory recording cycle ws|;`  
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    监盘 physical inspection !~&R"2/  
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    筹资与投资循环审计 Investment and finance cycle % !>I*H  
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    货币资金审计 Audit of monetary assets h`k"A7M  
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    完成审计工作 finish the audit work !Kj,9NX{U  
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    期初余额 opening balance k_q0Q;6w!l  
    期后事项 events after the balance sheet date k |%B?\m  
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    或有事项 contingent evens yo )%J  
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    试算平衡表 trail balance ?5cI'  
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    审计报告  Audit report ?)X,0P'  
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     标题 title D'A/wG  
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    收件人 receiver *"n vX2iz  
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    引言段 introduction rJ{O(n]j  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements ICkp$u^  
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    注册会计师的责任段 auditor’s responsibility p)
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    审计意见段 opinion pg%aI,  
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    注册会计师的监管和盖章auditor’s signature WjwLM2<nK7  
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    会计师事务所的名称、地址和盖章auditor’s address sHl>$Qevz  
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    报告日期 date of the Auditor’s report Y=n4K<  
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    无保留意见 unqualified audit report $3uKw!z  
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    非无保留意见 modified audit report ag4`
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    保留意见 qualified opinion j,2l8?  
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    无法表示意见 disclaimer H2-28XG
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    否定意见 adverse ehAu^^Q>  
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