[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers XH`W(  
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    安永 Ernst & Young E5+-N  
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    毕马威 KPMG &<>NP?j}  
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    德勤 Deloitte Touche Tohmatsu g.w Dg  
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    安达信 Arthur Anderson ~x-v%x6  
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    安然 Enron /)-OK7x  
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    世通 worldcom DCheG7lo{  
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    国际会计师联合会 IFAC r1A<XP|1?I  
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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 579<[[6~d2  
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    美国注册会计师协会 AICPA GD-cP5$  
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    中国注册会计师协会 CICPA B'D\l\w  
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    审计 audit 1va~.;/rG  
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    内部审计 internal audit uz /Wbc>y  
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    政府审计 public sector audit )#Le"&D  
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    账项基础审计 accounting number-based audit G&z^AV  
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    风险导向审计方法 risk-oriented audit approach dZ,IXA yB  

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    其他鉴证业务 audit related services {bP )Fo n  
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    审阅业务 review \n>7T*iM&  
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    有限责任公司制 limited liability companies, LLCs w\zNn4B})A  
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    有限责任合伙制 limited liability partnerships, LLPs Ju@8_ ?8=  
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    注册会计师职业道德规范 code of ethics for professional accountants k~XDwmt;  
　　　　　　　　　　　 Rules of professional conduct cfC}"As  
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    独立 independence {XEX0|TZ  
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    客观 objectivity ]RxJ^'a63  
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    公正 integrity <]f{X<ef  
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    专业胜任能力 professional competence ^e{]WH
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    应有关注 due care ~$jRn(2  
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    保密 confidentiality confidence Gq]/6igzX  
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    职业行为 professional conduct }B ?_>0  
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    技术准则 technical standards W P9PX  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent f=IF_|@
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    费用 fee x8o/m$[,=u  
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    佣金 commission nIWY<Z"  
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    经济利益 interest 64qqJmG3  
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    经济利益的冲突 conflicts of interest <8ih >s(C  
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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. :{s0tw>Z  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. tTbf yI  
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    更换会计师事务所 Changes in professional appointments M=54xTh0Y  
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    国际趋同 global convergence /international convergence i8A-h6E  
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    鉴证业务 assurance services ~NTKWRaR  
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    全面质量管理 quality control of audit H6hhU'Kxf8  
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    注册会计师的法律责任Professional responsibility k'NP+N<M  
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    “深口袋”理论 deep-pocket theory  s&iu+>  
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    创新会计处理 creative accounting Dxe]LES\]  
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    诉讼爆炸 litigation explosion N%S|Ey@f  
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    违约 breach the contract >*EJ6FPO  
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    过失 negligence /Misconduct 40O@a:q*  
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    欺诈 cheat / illegal acts #~4;yY\$I  
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    审计目标 audit objectives p]qz+Z/  
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    怀疑态度 suspend y!T
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    财务报表认定： financial statement assertions x *a_43`  
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    存在 existence g "N&*V2  
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    权利与义务 rights and obligations vDyG xU!#\  
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    发生 occurrence !AGoI7W}  
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    完整性 completeness :kC*<f\  
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    准确性和计价 measurement and valuation o1k+dJUd  
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    分类和可理解性 classification and understandability &[ ,*  
　　　　　　　 presentation and disclosure o7^0Lo5Z?  
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    财务报表循环 cycles Rq`5ff3,  
    Sales and receivables cycle ts;^,|h  
    Purchases and payables cycle bc;?O`I<  
    Wages and salaries cycle
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    Petty cash cycle yH9&HFDp  
    Inventory recording cycle EHfB9%O7y  
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    截止 cut-off I|Mw*2U  
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    审计任务约定书 the letter of engagement hxt;sQAo{  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 4wWfaL5"  
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    审计证据 audit evidence 1@9M[_<n5  
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    审计工作底稿 audit working paper iba8G]2  
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    审计记录 audit records 30 <_`  
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    计划工作 planning Lx3`.F\m
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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. _No<fz8  
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    审计风险 audit risk Bo/i =/7%  
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    检查风险 detection risk %v]-:5g'|  
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    重大错报风险 risk of material misstatement in audit report et`rPK~m  
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    风险评估 risk evaluation 4n2*2 yTg  
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    分析复核程序 analytical review procedures smuQ1.b  
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    内部控制 internal control .+-7 'ux  
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    局限性 limitation R78lV-};Q  
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    控制环境 control environment 0y/P  
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    信息系统与沟通 information system and communication 0JLQ.%_  
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    符合性测试 compliance test 4I;$a;R!  
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    控制测试 control test 6+yA4pRSd  
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    报表层次重大错报 material misstatement on level of financial statement M V~3~h8  
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    认定层次重大错报 material misstatement on level of assertion c)17[9"  
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    实质性程序 substantial procedures IPlkv{^  
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    舞弊 fraud N
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    审计抽样 sampling i7xBi:Si  
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    抽样风险 sampling risk }zHG]k,j  
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    非抽样风险 non-sampling risk );V.le}%(  
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    统计抽样 statistical sampling `
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    非统计抽样 non-statistical sampling ~a.ei^r  
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    销售与收款循环审计 Sales and receivables cycle -&r A<j  
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    采购与付款循环审计 Purchases and payables cycle
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    存货与仓储循环审计 Inventory recording cycle qb QH1<yS<  
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    监盘 physical inspection ykG^(.E  
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    筹资与投资循环审计 Investment and finance cycle }e&Z"H |  
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    货币资金审计 Audit of monetary assets 7cZ(gdQ/  
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    完成审计工作 finish the audit work Ea?u5$>gY"  
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    期初余额 opening balance _9"%;:t  
    期后事项 events after the balance sheet date 4'0rgS  
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    或有事项 contingent evens F]^ZdJ2  
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    试算平衡表 trail balance #Ue_  
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    审计报告  Audit report G^_fbrZjN  
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    收件人 receiver x8E!Ko](  
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    引言段 introduction lAx^!#
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    管理层对财务报表的责任段 management’s responsibility for the financial statements aak[U;rx  
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    注册会计师的责任段 auditor’s responsibility wdTjJf r
 
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    审计意见段 opinion %v 1NDhaXz  
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    注册会计师的监管和盖章auditor’s signature t5jZ8&M5]  
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    会计师事务所的名称、地址和盖章auditor’s address TClgywL  
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    报告日期 date of the Auditor’s report p1(<F_Kta  
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    无保留意见 unqualified audit report fs wQ*  
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    非无保留意见 modified audit report #&ZwQ w  
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    保留意见 qualified opinion b)Dzau  
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    无法表示意见 disclaimer ]-G10p}Ph-  
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    否定意见 adverse t^-yK;`?q:  
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