[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers s6YnNJ,SK  
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    安永 Ernst & Young mR1|8H!f  
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    毕马威 KPMG qQ/<\6Sl  
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    德勤 Deloitte Touche Tohmatsu h%[1V  
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    安达信 Arthur Anderson ]T<\d-!CZN  
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    安然 Enron xfFsW^w  
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    世通 worldcom b&_u+g  
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    国际会计师联合会 IFAC j
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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 tT`{xM  
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    美国注册会计师协会 AICPA :%2uZ/cG(  
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    中国注册会计师协会 CICPA pLtAusx  
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    审计 audit G{!adBna  
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    内部审计 internal audit J*zm*~8\  
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    政府审计 public sector audit }Lc8
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    账项基础审计 accounting number-based audit mzH3Q564  
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    风险导向审计方法 risk-oriented audit approach mgL{t"$c  
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    其他鉴证业务 audit related services Q!`   
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    审阅业务 review {Hr P;)  
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    有限责任合伙制 limited liability partnerships, LLPs f)9{D[InM^  
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    注册会计师职业道德规范 code of ethics for professional accountants !`qw"i  
　　　　　　　　　　　 Rules of professional conduct K!A;C#b!  
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    独立 independence
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    客观 objectivity 9{Xh wi)z  
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    公正 integrity LP:U6 Z  
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    专业胜任能力 professional competence F0 ^kUyF|  
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    应有关注 due care :(Uz`k7   
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    保密 confidentiality confidence i8 fUzg)  
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    职业行为 professional conduct )sBbmct_S  
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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 g6l&;S40  
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    费用 fee Wt $q{g{C  
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    佣金 commission .In8!hjYy4  
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    经济利益 interest DfX}^'#m+  
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    经济利益的冲突 conflicts of interest D! $4  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. 3X]\p}]z  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. [(eO_I5ep  
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    更换会计师事务所 Changes in professional appointments BzyzOtBp3L  
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    国际趋同 global convergence /international convergence S)~Riuy$  
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    鉴证业务 assurance services oNa*|CSE>  
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    全面质量管理 quality control of audit v.pj PBU1  
　　　　　　 Enforce the ethical guidance ~ @Au<  
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    注册会计师的法律责任Professional responsibility E])X$:P?  
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    创新会计处理 creative accounting pGhA  
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    诉讼爆炸 litigation explosion wD'LX  
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    违约 breach the contract 0"O22<K3a  
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    过失 negligence /Misconduct (y;8izp9!  
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    欺诈 cheat / illegal acts M+q|z0U  
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    审计目标 audit objectives *[?DnF+  
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    怀疑态度 suspend *q/oS8vavd  
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    财务报表认定： financial statement assertions #6 yi  
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    存在 existence K;}h u(*\]  
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    权利与义务 rights and obligations d,0Yi u.p  
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    发生 occurrence T-L;iH~0  
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    完整性 completeness V$7SVq  
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    准确性和计价 measurement and valuation BHW8zY=F  
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    分类和可理解性 classification and understandability jSyF]$"  
　　　　　　　 presentation and disclosure -{A!zTw1w  
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    财务报表循环 cycles Im\{b=vT  
    Sales and receivables cycle ou[_ y  
    Purchases and payables cycle m+J3t@$  
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    Petty cash cycle Zk.LGYz  
    Inventory recording cycle 5YG?m{hyn_  
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    截止 cut-off z7H[\4A!>  
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    审计任务约定书 the letter of engagement 6jRUkI-!  
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    管理层声明书 report of the directors’ responsibilities for the financial statement >|[74#}7  
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    审计证据 audit evidence W&U Nk,  
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    审计工作底稿 audit working paper hl[!4#b]K  
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    审计记录 audit records yBPaGZ{f  
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    计划工作 planning U[a;eOLx  
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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. ~8-Z=-  
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    审计风险 audit risk 'j)xryw  
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    检查风险 detection risk C#<:x!  
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    重大错报风险 risk of material misstatement in audit report CE$c/d[N.  
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    风险评估 risk evaluation \S)\~>.`y!  
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    分析复核程序 analytical review procedures L>Y>b4oy3  
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    内部控制 internal control 3+<}Hm+  
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    局限性 limitation *N .f_s  
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    控制环境 control environment ey@]B5  
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    信息系统与沟通 information system and communication X=Q)R1~6v  
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    符合性测试 compliance test iw\RQ 0  
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    控制测试 control test )v-sde\  
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    报表层次重大错报 material misstatement on level of financial statement 6uCa iPV  
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    认定层次重大错报 material misstatement on level of assertion Jp EE'#r|  
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    实质性程序 substantial procedures 6.},y<E  
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    舞弊 fraud 8,pnm  
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    审计抽样 sampling kzqW&`xn?  
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    抽样风险 sampling risk ZR<T\w  
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    非抽样风险 non-sampling risk `H6-g=C  
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    统计抽样 statistical sampling 6f
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    非统计抽样 non-statistical sampling {OP[Rrm  
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    销售与收款循环审计 Sales and receivables cycle 3~~KtH=  
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    采购与付款循环审计 Purchases and payables cycle TT3GFP  
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    存货与仓储循环审计 Inventory recording cycle nqNL[w6{  
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    监盘 physical inspection Eg&xIyRmm  
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    筹资与投资循环审计 Investment and finance cycle DT`TA#O  
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    货币资金审计 Audit of monetary assets cRPW  
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    完成审计工作 finish the audit work 68 %= V>V  
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    期初余额 opening balance @:u>  
    期后事项 events after the balance sheet date q(sEN!^L`  
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    或有事项 contingent evens 8yEN )RqI  
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    试算平衡表 trail balance R57>z`;  
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    审计报告  Audit report h/E+r:2]  
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     标题 title e&WlJ  
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    收件人 receiver fgrflW$  
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    引言段 introduction tHAr9
 
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    管理层对财务报表的责任段 management’s responsibility for the financial statements \c1u$'|v  
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    注册会计师的责任段 auditor’s responsibility N>kY$*  
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    审计意见段 opinion UnSi=uj  
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    注册会计师的监管和盖章auditor’s signature Y+vG]?D  
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    会计师事务所的名称、地址和盖章auditor’s address Jg} w{,  
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    报告日期 date of the Auditor’s report g=*'kj7c3  
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    无保留意见 unqualified audit report MIa#\tJj  
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    非无保留意见 modified audit report 1dDK(RBbQ  
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    保留意见 qualified opinion n~ w.\939@  
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    无法表示意见 disclaimer HRQ3v`P.  
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    否定意见 adverse -rg >y!L  
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