[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers  DAq H  
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    安永 Ernst & Young 0c>>:w20D  
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    毕马威 KPMG <uIPv Zsx  
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    德勤 Deloitte Touche Tohmatsu 9]3l'  
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    安达信 Arthur Anderson W4 q9pHQ  
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    安然 Enron !$HuH6_[  
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    世通 worldcom 8!v| `Ky  
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    国际会计师联合会 IFAC <@`K^g;W  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 7eq.U yUxs  
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    美国注册会计师协会 AICPA nxN("$'cq  
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    中国注册会计师协会 CICPA Db2#QQ  
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    审计 audit B#."cg4VR  
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    内部审计 internal audit ip'v<%,Q3"  
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    政府审计 public sector audit -6 v?iiZr  
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    账项基础审计 accounting number-based audit 6AD&%v  
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    风险导向审计方法 risk-oriented audit approach \yymp70w  
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    其他鉴证业务 audit related services _6FDuCVD-  
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    审阅业务 review y3*IF2G  
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    有限责任公司制 limited liability companies, LLCs IAd^$9  
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    有限责任合伙制 limited liability partnerships, LLPs ,,XHw;{  
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    注册会计师职业道德规范 code of ethics for professional accountants O'SxTwO  
　　　　　　　　　　　 Rules of professional conduct Ahd{f!  
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    独立 independence ,[m4+6G5  
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    客观 objectivity ziW[qH {  
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    公正 integrity #tPy0QH  
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    专业胜任能力 professional competence ^1}ffE(3>  
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    应有关注 due care \@2sI  
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    保密 confidentiality confidence RkdAzv!Y7  
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    职业行为 professional conduct DF#WQ8?$]  
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    技术准则 technical standards 43J8PMY  
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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
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    费用 fee 8DrKq]&  
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    佣金 commission U|h@Pw z  
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    经济利益 interest CQY/q@7  
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    经济利益的冲突 conflicts of interest `|JQ) !Agx  
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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. (Gxv?\  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. &4MVk3SLx#  
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    更换会计师事务所 Changes in professional appointments @p2dXJeR<  
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    国际趋同 global convergence /international convergence <Q-ufF85)  
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    鉴证业务 assurance services $t</{]iX  
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    全面质量管理 quality control of audit /[#{#:lo2  
　　　　　　 Enforce the ethical guidance zsRN\U  
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    注册会计师的法律责任Professional responsibility ZCJ8I  
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    “深口袋”理论 deep-pocket theory <u($!ATb  
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    创新会计处理 creative accounting Z*e7W O.  
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    诉讼爆炸 litigation explosion %J%gXk}]  
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    违约 breach the contract M[*:=C)H  
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    过失 negligence /Misconduct 3S2'JOTY  
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    欺诈 cheat / illegal acts {}^ELw  
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    审计目标 audit objectives ;<X3AhF  
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    怀疑态度 suspend >a-+7{};  
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    财务报表认定： financial statement assertions ?HcA&  
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    存在 existence r
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    权利与义务 rights and obligations K+$c,1 wb  
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    发生 occurrence Zz&i0r  
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    完整性 completeness dO//  
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    准确性和计价 measurement and valuation z|?R=;,u`  
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    分类和可理解性 classification and understandability qL+y8*  
　　　　　　　 presentation and disclosure DVcu*UVw  
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    财务报表循环 cycles p+7BsW.l  
    Sales and receivables cycle jb![
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    Purchases and payables cycle KE&}*Nf[  
    Wages and salaries cycle hCvn(f  
    Petty cash cycle rYS D-Kq  
    Inventory recording cycle C;) xjZiR  
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    截止 cut-off G\p; bUF  
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    审计任务约定书 the letter of engagement +?:V\niQI  
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    管理层声明书 report of the directors’ responsibilities for the financial statement @!'H'GvA  
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    审计证据 audit evidence Z= c@Gd  
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    审计工作底稿 audit working paper FVmg&[ .  
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    审计记录 audit records )x7hhEk=^  
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    计划工作 planning L K~,  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. 19u?^w  
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    审计风险 audit risk V$%K=[  
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    检查风险 detection risk M<srJ8|'  
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    重大错报风险 risk of material misstatement in audit report R,bcE4WR"  
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    风险评估 risk evaluation 7dJaWD:&   
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    分析复核程序 analytical review procedures `@D4?8_  
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    内部控制 internal control j[`?`RyU  
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    局限性 limitation ex+A T;o  
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    控制环境 control environment e"6i>w!  
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    信息系统与沟通 information system and communication WCu%@hh=h  
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    符合性测试 compliance test A%2}?Ds  
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    控制测试 control test ~Wm}M  
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    报表层次重大错报 material misstatement on level of financial statement Ohag%<1#  
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    认定层次重大错报 material misstatement on level of assertion se HbwO3 b  
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    实质性程序 substantial procedures UJ$:5*S=u  
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    舞弊 fraud m5aaY  
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    审计抽样 sampling p'k +0=  
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    抽样风险 sampling risk 34kd|!e,  
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    非抽样风险 non-sampling risk #aX@mPm  
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    统计抽样 statistical sampling 3og$'#6P  
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    非统计抽样 non-statistical sampling ;w(1Ydo  
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    销售与收款循环审计 Sales and receivables cycle y?#J`o- O  
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    采购与付款循环审计 Purchases and payables cycle =Fy8rTdk6r  
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    存货与仓储循环审计 Inventory recording cycle !o':\hex6  
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    监盘 physical inspection S!W/K!wf  
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    筹资与投资循环审计 Investment and finance cycle oImgj4C2L  
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    货币资金审计 Audit of monetary assets XuoEAu8]  
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    完成审计工作 finish the audit work "IS^ajaq  
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    期初余额 opening balance W d56B+  
    期后事项 events after the balance sheet date >-5Gt  
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    或有事项 contingent evens etMh=/NFV  
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    试算平衡表 trail balance L2.`1Aag  
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    审计报告  Audit report u<=KC/vZe  
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     标题 title F*JvpI[7n  
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    收件人 receiver f H|QAMfOu  
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    引言段 introduction apD=>
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    管理层对财务报表的责任段 management’s responsibility for the financial statements F0'A/T'ht  
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    注册会计师的责任段 auditor’s responsibility _OU.JrqC  
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    审计意见段 opinion EH*ym#Y  
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    注册会计师的监管和盖章auditor’s signature dEd]U49u  
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    会计师事务所的名称、地址和盖章auditor’s address +}1hU :qW  
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    报告日期 date of the Auditor’s report G9n /S=R?  
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    无保留意见 unqualified audit report SAG`^
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    非无保留意见 modified audit report EhIV(q9x  
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    保留意见 qualified opinion r3H}*Wpf  
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    无法表示意见 disclaimer wL-ydMIx  
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    否定意见 adverse e@:P2(WWl  
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