[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers =t6z \WB  
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    安永 Ernst & Young iw*Nq,(  
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    毕马威 KPMG LPMU8Er  
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    德勤 Deloitte Touche Tohmatsu  oc8:r  
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    安达信 Arthur Anderson ;&1
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    安然 Enron s C9&Dgkk  
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    世通 worldcom iD<(b`S  
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    国际会计师联合会 IFAC y|'SXM  
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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 f=)2f=  
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    美国注册会计师协会 AICPA ]XI*Wsn  
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    中国注册会计师协会 CICPA ]T%rjsN  
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    审计 audit eImn+_ N3  
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    内部审计 internal audit ^tXJj:
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    政府审计 public sector audit +nJUFc  
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    账项基础审计 accounting number-based audit OE}*2P/M>  
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    风险导向审计方法 risk-oriented audit approach =}.EY iD  
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    其他鉴证业务 audit related services Nm|!#(L  
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    审阅业务 review qh`t-  
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    有限责任合伙制 limited liability partnerships, LLPs k{'0[,mx#  
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    注册会计师职业道德规范 code of ethics for professional accountants V{JAB]?^  
　　　　　　　　　　　 Rules of professional conduct j$+nKc$  
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    独立 independence JU4qzi  
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    客观 objectivity J>\B`E  
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    公正 integrity Yl3n2R /U  
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    专业胜任能力 professional competence utIX  %0  
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    应有关注 due care #FNcF>3>  
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    保密 confidentiality confidence gSh+}r<7  
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    职业行为 professional conduct E@ESl0a;  
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    技术准则 technical standards hRCed4qA  
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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 OVV]x{  
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    费用 fee 7(5 4/  
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    佣金 commission <TP=oq?I/  
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    经济利益 interest +t?3T-@Ks  
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    经济利益的冲突 conflicts of interest Z-l=\ekJ  
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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. v61[.oS  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. :$n=$C-wp  
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    更换会计师事务所 Changes in professional appointments c`o7d)_Ke  
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    国际趋同 global convergence /international convergence &sU?Ok 6  
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    鉴证业务 assurance services VSSu&Q  
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    全面质量管理 quality control of audit `I3r3WyA  
　　　　　　 Enforce the ethical guidance #H:7@  
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    注册会计师的法律责任Professional responsibility (Kv#m 3~  
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    创新会计处理 creative accounting MP>dW nl  

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    违约 breach the contract ^Gq
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    过失 negligence /Misconduct ,=#F//  
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    欺诈 cheat / illegal acts =,UWX3`f  
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    审计目标 audit objectives 6Q${U7%7  
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    怀疑态度 suspend {\:{[{qF  

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    财务报表认定： financial statement assertions ])nPPf  
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    存在 existence H kQ)n3  
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    权利与义务 rights and obligations ; JayoJ  
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    发生 occurrence [x,>?~6ek  
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    完整性 completeness ,&R/
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    准确性和计价 measurement and valuation ~,i-8jl,  
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    分类和可理解性 classification and understandability .p e(lP  
　　　　　　　 presentation and disclosure `0Oh_8"  
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    财务报表循环 cycles $d_|NssvU  
    Sales and receivables cycle t},/}b  
    Purchases and payables cycle  O4og?h>  
    Wages and salaries cycle Vz=PiMO  
    Petty cash cycle !Rhlf.x  
    Inventory recording cycle XBp?w  
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    截止 cut-off v#U"pn|M  
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    审计任务约定书 the letter of engagement H*$jc\ dC  
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    管理层声明书 report of the directors’ responsibilities for the financial statement a 0GpfW$t  
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    审计证据 audit evidence V7Ek-2M  
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    审计工作底稿 audit working paper d~1gMz+)  
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    审计记录 audit records =AEBeiz  
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    计划工作 planning ZHm7Isa1  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. g.zEn/SM  
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    审计风险 audit risk f (F)1  
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    检查风险 detection risk +h r@#n4A  
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    重大错报风险 risk of material misstatement in audit report W8KDX_vGJ  
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    风险评估 risk evaluation +i@y@<l:+  
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    分析复核程序 analytical review procedures U8LtG/  
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    内部控制 internal control SU/BQ3  
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    局限性 limitation C'o64+W^  
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    控制环境 control environment L>SjllY  
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    信息系统与沟通 information system and communication c0;t4( &8  
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    符合性测试 compliance test A8oo@z68n>  
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    控制测试 control test k=4N.*#`y  
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    报表层次重大错报 material misstatement on level of financial statement 'Pn3%&O$  
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    认定层次重大错报 material misstatement on level of assertion T^~5n6  
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    实质性程序 substantial procedures /.o^R6  
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    舞弊 fraud r?Wk<>%>  
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    审计抽样 sampling :q
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    抽样风险 sampling risk :QB<?HaS'  
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    非抽样风险 non-sampling risk T QSzx%i2  
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    统计抽样 statistical sampling fi$-;Gz  
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    非统计抽样 non-statistical sampling iTAx
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    销售与收款循环审计 Sales and receivables cycle ?Vf o+a,  
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    采购与付款循环审计 Purchases and payables cycle |(q9"  
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    存货与仓储循环审计 Inventory recording cycle )XzI #iQ  
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    监盘 physical inspection HLZ;8/|48m  
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    筹资与投资循环审计 Investment and finance cycle ZfgJ.<<  
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    货币资金审计 Audit of monetary assets m|:_]/*qE  
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    完成审计工作 finish the audit work _J? Dq  
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    期初余额 opening balance vWf; 'j  
    期后事项 events after the balance sheet date NwG= <U*  
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    或有事项 contingent evens GP:77)b5  
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    试算平衡表 trail balance 2VJR$Pao  
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    审计报告  Audit report Q&eQQ6b^Ih  
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    收件人 receiver (C@~3!AVa  
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    引言段 introduction t{WzKy  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements _Gjk;|Sx<I  
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    注册会计师的责任段 auditor’s responsibility pn.T~"%  
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    审计意见段 opinion K?zH35f$  
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    注册会计师的监管和盖章auditor’s signature d~`x )B(  
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    会计师事务所的名称、地址和盖章auditor’s address QiLEL  
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    报告日期 date of the Auditor’s report g47-db"5  
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    无保留意见 unqualified audit report 24)(5!:"  
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    非无保留意见 modified audit report <B6&I$Wc+  
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    保留意见 qualified opinion ]b%Hy  

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    无法表示意见 disclaimer },>pDeX^P  
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    否定意见 adverse MF'$~gxo  
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