[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers W3^
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    安永 Ernst & Young k/df(cs  
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    毕马威 KPMG g d  z  
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    德勤 Deloitte Touche Tohmatsu }X=87ud  
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    安达信 Arthur Anderson ;knd7SC  
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    安然 Enron =kd YN5R  
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    世通 worldcom -u6}T!  

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    国际会计师联合会 IFAC HV ;;  
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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 I^WIa"u_  
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    美国注册会计师协会 AICPA >Z *iE"9"  
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    中国注册会计师协会 CICPA w|=gSC-o  
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    审计 audit pFpZbU^  
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    内部审计 internal audit `8,w[o oC2  
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    政府审计 public sector audit vK(I3db!  
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    账项基础审计 accounting number-based audit +)gGs#2X  
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    风险导向审计方法 risk-oriented audit approach nB=0T`vQ  
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    其他鉴证业务 audit related services R8tF/dx>7  
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    审阅业务 review "9qp"%  
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    有限责任公司制 limited liability companies, LLCs i`+B4I8[  
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    有限责任合伙制 limited liability partnerships, LLPs Kh)FyV  
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    注册会计师职业道德规范 code of ethics for professional accountants h2% J/69  
　　　　　　　　　　　 Rules of professional conduct en>9E.?N  
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    独立 independence ,<sm,!^<r  
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    客观 objectivity CN/IH  
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    公正 integrity uArR\k(  
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    专业胜任能力 professional competence O-j$vzHpdY  
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    应有关注 due care >!}`%pk(  
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    保密 confidentiality confidence O6iCZ  
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    职业行为 professional conduct M-Y0xWs  
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    技术准则 technical standards 6 mO"  
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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 W/r^ugDV  
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    费用 fee Y
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    佣金 commission m"Qq{p|'  
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    经济利益 interest f7J,&<<5w  
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    经济利益的冲突 conflicts of interest DZe}y^F  
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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. Fc8E Y*  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. HM&1yubh#  
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    更换会计师事务所 Changes in professional appointments iq6a|XGi  
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    国际趋同 global convergence /international convergence ?} (=  
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    鉴证业务 assurance services frN3S  
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    全面质量管理 quality control of audit @u) 'yS  
　　　　　　 Enforce the ethical guidance 3bs4mCq  
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    注册会计师的法律责任Professional responsibility (ZP87Gz  
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    “深口袋”理论 deep-pocket theory Z0ReWrl;`  
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    创新会计处理 creative accounting W#XG;  
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    诉讼爆炸 litigation explosion TfRGA(+#  
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    违约 breach the contract *Oo &}oAj  
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    过失 negligence /Misconduct {J]-<:XD  
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    欺诈 cheat / illegal acts ;=jr0\|e  
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    审计目标 audit objectives ksW SMxm  
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    怀疑态度 suspend h qmSE'8  
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    财务报表认定： financial statement assertions 4nkE IZ  
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    存在 existence &uM^0eM  
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    权利与义务 rights and obligations 6EJVD!#[K  
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    发生 occurrence 2cf' ,cv@8  
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    完整性 completeness N4UM82N  
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    准确性和计价 measurement and valuation T_#, A0G  
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    分类和可理解性 classification and understandability I*\^,ow  
　　　　　　　 presentation and disclosure 8#LJ*o  
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    财务报表循环 cycles Q:Mh
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    Sales and receivables cycle `v nJ4*  
    Purchases and payables cycle ~}%~oT  
    Wages and salaries cycle o-eKAkh  
    Petty cash cycle ^O6*e]C$  
    Inventory recording cycle ohQAA h  
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    截止 cut-off ftZj}|R!  
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    审计任务约定书 the letter of engagement 2t1I3yA'{z  
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    管理层声明书 report of the directors’ responsibilities for the financial statement "uD=KlA  
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    审计证据 audit evidence
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    审计工作底稿 audit working paper 1n%8j*bJq  
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    审计记录 audit records 8SmjZpQ?  
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    计划工作 planning ?IYY'fS"  
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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. Jl Z0n;  
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    审计风险 audit risk k#)
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    检查风险 detection risk p1O6+hRio  
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    重大错报风险 risk of material misstatement in audit report "="O >  
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    风险评估 risk evaluation cFZCf8:zB  
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    分析复核程序 analytical review procedures n9hm790x-  
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    内部控制 internal control ]/dVRkZeAE  
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    局限性 limitation RR|\- 8;  
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    控制环境 control environment m(47s  
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    信息系统与沟通 information system and communication 3 <SqoJSp  
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    符合性测试 compliance test d@kc[WLD^  
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    控制测试 control test +m$5a YX  
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    报表层次重大错报 material misstatement on level of financial statement UpUp8%fCU  
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    认定层次重大错报 material misstatement on level of assertion \e:d)^cbh  
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    实质性程序 substantial procedures OkH\^  
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    舞弊 fraud xHkxc}h  
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    审计抽样 sampling f}fsoDoQ=  
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    抽样风险 sampling risk _ Jc2&(;  
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    非抽样风险 non-sampling risk KS< Jv;  
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    统计抽样 statistical sampling v%91k  
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    非统计抽样 non-statistical sampling >J>V% 7  
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    销售与收款循环审计 Sales and receivables cycle ]> G&jd7  
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    采购与付款循环审计 Purchases and payables cycle z'MS#6|}  
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    存货与仓储循环审计 Inventory recording cycle >S#ul?  
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    监盘 physical inspection Q< *8<Oo4g  
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    筹资与投资循环审计 Investment and finance cycle M?@pN<|  
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    货币资金审计 Audit of monetary assets AXW!]=?X  
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    完成审计工作 finish the audit work ;#QhQx  
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    期初余额 opening balance ([k7hUP  
    期后事项 events after the balance sheet date Z85|I.mr  
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    或有事项 contingent evens h4`9Cfrq,  
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    试算平衡表 trail balance R}{GwbF_\  
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    审计报告  Audit report (6qsKX  
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    收件人 receiver K0fv( !r{  
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    引言段 introduction uP|FJLY  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements Mq\~`8V  
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    注册会计师的责任段 auditor’s responsibility a6nlt?1?D  
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    审计意见段 opinion p@I9<^"
 
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    注册会计师的监管和盖章auditor’s signature @$U 
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    会计师事务所的名称、地址和盖章auditor’s address g(m_yXIx  
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    报告日期 date of the Auditor’s report KD*O%@X5C  
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    无保留意见 unqualified audit report '2v f|CX  
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    非无保留意见 modified audit report +/cg w,  
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    保留意见 qualified opinion b! tludb  
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    无法表示意见 disclaimer ^gg!Me
 
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    否定意见 adverse buYDl  
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