[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers pMU\f  
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    安永 Ernst & Young xF_u:}7`  
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    毕马威 KPMG W{NWF[l8O?  
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    德勤 Deloitte Touche Tohmatsu tQ}GTqk  
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    安达信 Arthur Anderson a^_K@  
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    安然 Enron }s2CND  
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    世通 worldcom w
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    国际会计师联合会 IFAC Uw4iWcC  
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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 AQ-PHv  
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    美国注册会计师协会 AICPA lBP?7`U  
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    中国注册会计师协会 CICPA ?>7\L'n=5I  
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    审计 audit 091m$~r*  
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    内部审计 internal audit C6ql,hR^h`  
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    政府审计 public sector audit \Fjasz5E'  
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    账项基础审计 accounting number-based audit F-kjv\  
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    风险导向审计方法 risk-oriented audit approach V@0T&#  
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    其他鉴证业务 audit related services 05F/& +V  
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    审阅业务 review :{<|,3oNdR  
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    有限责任公司制 limited liability companies, LLCs <.`i,|?MHS  
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    有限责任合伙制 limited liability partnerships, LLPs W~H`{x%Av>  
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    注册会计师职业道德规范 code of ethics for professional accountants C.4(8~Y=~  
　　　　　　　　　　　 Rules of professional conduct x)80:A}  
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    独立 independence  +At[[  
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    客观 objectivity H@- GYX"4  
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    公正 integrity rk=/iD  
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    专业胜任能力 professional competence IV~)BW leT  
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    应有关注 due care HnPy";{  
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    保密 confidentiality confidence }^I3
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    职业行为 professional conduct ~
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    技术准则 technical standards ;(mNjxA  
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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 o0AT&<K  
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    费用 fee GX23c i  
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    佣金 commission (x% 4*  
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    经济利益 interest ]U@~vA#''  
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    经济利益的冲突 conflicts of interest "E<+idoz  
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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. o5/BE`VD5c  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. o(}%b8 K  
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    更换会计师事务所 Changes in professional appointments UZsvYy?  
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    国际趋同 global convergence /international convergence %1 RWF6  
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    鉴证业务 assurance services lpPPI+|4N  
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    全面质量管理 quality control of audit XD8Cf!  
　　　　　　 Enforce the ethical guidance ?(zCv9Pg  
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    注册会计师的法律责任Professional responsibility ] 0L
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    “深口袋”理论 deep-pocket theory lA4-ZQ2Zp[  
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    创新会计处理 creative accounting D]>Z5nr |  
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    诉讼爆炸 litigation explosion Yt=)=n  
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    违约 breach the contract W4.w  
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    过失 negligence /Misconduct L!Tvz(_7f6  
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    欺诈 cheat / illegal acts yQ^,>eh  
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    审计目标 audit objectives AJ}m2EH  
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    怀疑态度 suspend 6n]jx:CZ,  
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    财务报表认定： financial statement assertions f.j
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    存在 existence U<F|A!Fg  
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    权利与义务 rights and obligations s%rmfIp"  
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    发生 occurrence k$5l kP.  

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    完整性 completeness "{+2Q  
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    准确性和计价 measurement and valuation |_g7k2oLY  
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    分类和可理解性 classification and understandability O..{wdZy  
　　　　　　　 presentation and disclosure J9t?;3  
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    财务报表循环 cycles :Hb`vH3x  
    Sales and receivables cycle }oiNgs/N  
    Purchases and payables cycle  /s^42  
    Wages and salaries cycle D=%1?8K  
    Petty cash cycle g-!  
    Inventory recording cycle ^kC!a>&  
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    截止 cut-off 9%SC#V'  
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    审计任务约定书 the letter of engagement 8kcMgCO  
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    管理层声明书 report of the directors’ responsibilities for the financial statement PPFt p3C  
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    审计证据 audit evidence %t6-wWM97  
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    审计工作底稿 audit working paper CvZ\Z472.j  
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    审计记录 audit records Hn(Eut7%  
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    计划工作 planning x%k@&d;z  
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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. !U}2YM J  
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    审计风险 audit risk yEjiMtQll]  
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    检查风险 detection risk <@GO]vY  
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    重大错报风险 risk of material misstatement in audit report _OjZ>j<B.  
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    风险评估 risk evaluation /TPtPq<7:#  
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    分析复核程序 analytical review procedures cK\ u  
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    内部控制 internal control Iw.!*0$
 
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    局限性 limitation #C.  
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    控制环境 control environment sG_/E-%5'  
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    信息系统与沟通 information system and communication AWMJ/E*T  
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    符合性测试 compliance test 0fvOA*UP  

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    控制测试 control test 'Nt)7U>oC9  
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    报表层次重大错报 material misstatement on level of financial statement OE0G*`m  
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    认定层次重大错报 material misstatement on level of assertion N>*+Wg$Ne  
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    实质性程序 substantial procedures JN9>nC!Zy_  
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    舞弊 fraud RjvW*'2G  
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    审计抽样 sampling *{+{h;p  
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    抽样风险 sampling risk *-Yw%uR  
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    非抽样风险 non-sampling risk 6YNL4HE?  
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    统计抽样 statistical sampling N%Ta.`r  
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    非统计抽样 non-statistical sampling 3 1-p/  
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    销售与收款循环审计 Sales and receivables cycle mgVYKZWL-i  
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    采购与付款循环审计 Purchases and payables cycle Y2 J-`o$5  
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    存货与仓储循环审计 Inventory recording cycle pk.\IKlG]  
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    监盘 physical inspection hPNMp@Nm6  
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    筹资与投资循环审计 Investment and finance cycle ~I+MuI[  
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    货币资金审计 Audit of monetary assets rqmb<# Z  
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    完成审计工作 finish the audit work HW~-GcU-o  
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    期初余额 opening balance ML\>TDt  
    期后事项 events after the balance sheet date -c0ypz  
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    或有事项 contingent evens Z#H<+S(  
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    试算平衡表 trail balance 
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    审计报告  Audit report %2zmc%]r  
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     标题 title \*e\MOp6  
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    收件人 receiver  ;mk[!  
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    引言段 introduction _;;Zz&c  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements 9/(jY$Ar  
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    注册会计师的责任段 auditor’s responsibility '{jr9Vh  
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    审计意见段 opinion w(6n  
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    注册会计师的监管和盖章auditor’s signature p8!T) ?|  

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    会计师事务所的名称、地址和盖章auditor’s address gk%@& TB/  
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    报告日期 date of the Auditor’s report kUgfFa#_  
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    无保留意见 unqualified audit report Fa )QDBz)  
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    非无保留意见 modified audit report  @;bBc  
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    保留意见 qualified opinion 1Hr}n6s  
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    无法表示意见 disclaimer z~ C8JY:  
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    否定意见 adverse h<LFTYE@  
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