[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers N[}XLhbt  
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    安永 Ernst & Young ]T+.kC M  
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    毕马威 KPMG b>%I=H%g  
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    德勤 Deloitte Touche Tohmatsu ZUyM:$  
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    安达信 Arthur Anderson )^!-Aj\x  
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    安然 Enron $Mx.8FC +  
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    世通 worldcom ji(S ?^  
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    国际会计师联合会 IFAC _>5BFQ_  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB CRWO R pP  
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    美国注册会计师协会 AICPA &V( LeSI  
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    中国注册会计师协会 CICPA qRB7I:m-Wi  
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    审计 audit oRu S_X  
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    内部审计 internal audit m$J'nA  
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    政府审计 public sector audit ]Ly)%a32  
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    账项基础审计 accounting number-based audit n?,fF(  
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    风险导向审计方法 risk-oriented audit approach /gFy
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    其他鉴证业务 audit related services 0l_-   
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    审阅业务 review N=+Up\h
  
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    有限责任合伙制 limited liability partnerships, LLPs 5. l&nt'  
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    注册会计师职业道德规范 code of ethics for professional accountants E$G"R=  
　　　　　　　　　　　 Rules of professional conduct h}`<pq  
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    独立 independence U |4%ydG  
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    客观 objectivity Ra*9d]N@  
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    公正 integrity ^$#Q_Y|  
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    专业胜任能力 professional competence *pWswcV/  
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    应有关注 due care t1~*q)!Mo  
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    保密 confidentiality confidence ng 6G< hi  
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    职业行为 professional conduct *@Qt*
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    技术准则 technical standards |n&6z  
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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 JqZ%* ^O  
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    费用 fee oD}I{&=wa  
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    佣金 commission (?3(=+t  
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    经济利益的冲突 conflicts of interest l`u*,"$  
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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. %Mu dc  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 5
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    更换会计师事务所 Changes in professional appointments JL$RBr  
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    国际趋同 global convergence /international convergence qj/P4*6E  
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    鉴证业务 assurance services 3wh
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    全面质量管理 quality control of audit & 3a+6!L[  
　　　　　　 Enforce the ethical guidance 1GNAx\(  
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    注册会计师的法律责任Professional responsibility oc?VAF  
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    “深口袋”理论 deep-pocket theory 5u8Sxfm",  
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    创新会计处理 creative accounting ["7}u^z@<+  
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    诉讼爆炸 litigation explosion $200?[  
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    违约 breach the contract 'F~
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    过失 negligence /Misconduct YUH/t
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    欺诈 cheat / illegal acts oa4}GNH  
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    审计目标 audit objectives 3_>R's8P  
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    怀疑态度 suspend bM'AD[  
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    财务报表认定： financial statement assertions Mc6y'w  
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    发生 occurrence s6$3[9Vh&9  
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    完整性 completeness )0Lq>6j9  
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    准确性和计价 measurement and valuation TQou.'+v  
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    分类和可理解性 classification and understandability A"'MRY T`  
　　　　　　　 presentation and disclosure i_MI!o  
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    财务报表循环 cycles oxzNV&D[{`  
    Sales and receivables cycle L`#+ZLo  
    Purchases and payables cycle jz)H?UuDY  
    Wages and salaries cycle V~=)#3]`[  
    Petty cash cycle S|[UEU3FpB  
    Inventory recording cycle aPC!M4#  
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    截止 cut-off u! i5Q  
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    审计任务约定书 the letter of engagement |(%H O@i  
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    管理层声明书 report of the directors’ responsibilities for the financial statement dc05,Bz  
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    审计证据 audit evidence <-F"&LI{<  
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    审计工作底稿 audit working paper -)oBh  
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    审计记录 audit records o >Lk`\  
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    计划工作 planning 'm|m+K83  
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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. 9zJ`;1  
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    审计风险 audit risk aW"!bAdx`,  
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    检查风险 detection risk q8Dwu3D  
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    重大错报风险 risk of material misstatement in audit report L|X5Ru  
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    风险评估 risk evaluation &wN 2l-  
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    分析复核程序 analytical review procedures  ]D%k)<YK  
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    内部控制 internal control "|%9
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    局限性 limitation ??Zmj:8E'  
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    控制环境 control environment j;)g+9`  
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    信息系统与沟通 information system and communication prtxE&-  
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    符合性测试 compliance test `a>vPW  
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    控制测试 control test `l2q G#  
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    报表层次重大错报 material misstatement on level of financial statement #-T.@a1X  
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    认定层次重大错报 material misstatement on level of assertion au|^V
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    实质性程序 substantial procedures #[y<h3f]  
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    舞弊 fraud (0W}e(D8  
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    审计抽样 sampling pFTlhj)1  
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    抽样风险 sampling risk P/Kit?kngS  
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    非抽样风险 non-sampling risk -l H>8+  
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    统计抽样 statistical sampling R:<@+z^A[  
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    非统计抽样 non-statistical sampling _I_?k+#WFe  
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    销售与收款循环审计 Sales and receivables cycle ;9 ,mV(w   
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    采购与付款循环审计 Purchases and payables cycle
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    存货与仓储循环审计 Inventory recording cycle QaWHz   
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    监盘 physical inspection rAWl0y_m  
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    筹资与投资循环审计 Investment and finance cycle BD7@Mj*|  
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    货币资金审计 Audit of monetary assets N4mJU'_{  
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    完成审计工作 finish the audit work HI\f>U  
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    期初余额 opening balance V.ji _vX  
    期后事项 events after the balance sheet date !?o$-+a|  
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    或有事项 contingent evens ZQ~myqx,+L  
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    试算平衡表 trail balance ggI=I<7M  
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    审计报告  Audit report $i:||L^ 8p  
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     标题 title 96pk[5lj{?  
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    收件人 receiver j;20JA/b  
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    引言段 introduction nS+FX&_  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements x}&a{;  
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    注册会计师的责任段 auditor’s responsibility KO"Jg-6r|  
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    审计意见段 opinion Q_aqX(ig  
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    注册会计师的监管和盖章auditor’s signature *)bd1B#  
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    会计师事务所的名称、地址和盖章auditor’s address ZP6x  
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    报告日期 date of the Auditor’s report *i?rJH  
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    无保留意见 unqualified audit report dGsS<@G  
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    非无保留意见 modified audit report / e|[SITe  
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    保留意见 qualified opinion Wk`bb!P_  
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    无法表示意见 disclaimer kqD*TJA  
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    否定意见 adverse N&fW9s}  
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