[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers `$XB_o%@  
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    安永 Ernst & Young =>kg]  
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    毕马威 KPMG fwmXIpteK  
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    德勤 Deloitte Touche Tohmatsu =qbN?a/?2  
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    安达信 Arthur Anderson RNQq"c\  
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    安然 Enron KUq7Oa!  
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    世通 worldcom ng~LCffpY  
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    国际会计师联合会 IFAC oRJ !TAbD  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB KJv%t_4'F  
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    美国注册会计师协会 AICPA sCP|d`'  
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    中国注册会计师协会 CICPA ZJ~0o2xZ'  
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    审计 audit
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    内部审计 internal audit Bo14t*(  
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    政府审计 public sector audit I3b*sx$  
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    账项基础审计 accounting number-based audit %Ofw"W  
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    风险导向审计方法 risk-oriented audit approach Q`NdsS2  
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    其他鉴证业务 audit related services B2*7H   
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    审阅业务 review mP/#hwzB&q  
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    有限责任公司制 limited liability companies, LLCs %W$b2N{l  
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    有限责任合伙制 limited liability partnerships, LLPs ^Tj
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    注册会计师职业道德规范 code of ethics for professional accountants A.@wGy4  
　　　　　　　　　　　 Rules of professional conduct YJ-<t6  
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    独立 independence eM5-v-  
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    客观 objectivity Hz[1c4)'F  
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    公正 integrity )f8
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    专业胜任能力 professional competence Y0-?"R8  
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    应有关注 due care #_`p 0wY  
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    保密 confidentiality confidence V6_5v+n  
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    职业行为 professional conduct 6uKth mr  
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    技术准则 technical standards W`c$2KS?DO  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent t#8QyN  
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    费用 fee 6d6Dk>(V  
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    佣金 commission - US>].  
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    经济利益 interest nk_X_y  
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    经济利益的冲突 conflicts of interest !4gHv4v;  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. b/JjA  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. O"kb*//  
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    更换会计师事务所 Changes in professional appointments ;I80<SZ  
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    国际趋同 global convergence /international convergence :xq{\"r  
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    鉴证业务 assurance services +4W
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    全面质量管理 quality control of audit R >SZE"  
　　　　　　 Enforce the ethical guidance [{#TN  
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    注册会计师的法律责任Professional responsibility 6I=xjgwvf  
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    “深口袋”理论 deep-pocket theory p,|)qr:M  
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    创新会计处理 creative accounting )?B-e n\  
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    诉讼爆炸 litigation explosion wu11)HFL|z  
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    违约 breach the contract l-20X{$m:  
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    过失 negligence /Misconduct J}4RJ9  
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    欺诈 cheat / illegal acts \fSruhD  
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    审计目标 audit objectives &e3}Vop  

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    怀疑态度 suspend ",[/pb  
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    财务报表认定： financial statement assertions (E
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    存在 existence EbVC4uY  
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    权利与义务 rights and obligations 9-&@Y  
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    发生 occurrence +XX5;;IC  
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    完整性 completeness sAs`O@  
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    准确性和计价 measurement and valuation pNuU{:9 B0  
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    分类和可理解性 classification and understandability |F'eT 4  
　　　　　　　 presentation and disclosure Z\QNn  
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    财务报表循环 cycles q3-cWfU  
    Sales and receivables cycle FEopNDy@y  
    Purchases and payables cycle Ln+ k_  
    Wages and salaries cycle
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    Petty cash cycle H15!QxD#  
    Inventory recording cycle C R't  
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    截止 cut-off [xGL0Z%)t  
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    审计任务约定书 the letter of engagement ?
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    管理层声明书 report of the directors’ responsibilities for the financial statement wa&:86~l?  
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    审计证据 audit evidence jE5=e</  
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    审计工作底稿 audit working paper ; +Ie<oW  
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    审计记录 audit records K&dc< 4DC  
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    计划工作 planning &#~U1: 0  
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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. v] Xy^7?  
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    审计风险 audit risk AI9=?X<kh  
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    检查风险 detection risk CJ#Yu3}  
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    重大错报风险 risk of material misstatement in audit report 5$$]ZMof  
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    风险评估 risk evaluation (~b0-3s  
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    分析复核程序 analytical review procedures #\z"k<{*  
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    内部控制 internal control ,? &$c+  
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    局限性 limitation ZQ_~ L!ot  
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    控制环境 control environment 5hAs/i9_  
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    信息系统与沟通 information system and communication Ye>+  

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    符合性测试 compliance test zKG]7  
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    控制测试 control test 3);Wgh6  
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    报表层次重大错报 material misstatement on level of financial statement '}P$hP_d  
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    认定层次重大错报 material misstatement on level of assertion T=pKen/  
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    实质性程序 substantial procedures 2-"`%rE  
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    舞弊 fraud g8Zf("  
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    审计抽样 sampling !
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    抽样风险 sampling risk ]jP0Z#  
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    非抽样风险 non-sampling risk Mgu=cm)  

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    统计抽样 statistical sampling xn7bb[g;  
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    非统计抽样 non-statistical sampling byj7c(  
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    销售与收款循环审计 Sales and receivables cycle ^c>ROpic  
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    采购与付款循环审计 Purchases and payables cycle Z3A"GWY  
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    存货与仓储循环审计 Inventory recording cycle =,W~^<\"  
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    监盘 physical inspection xa%2w]  
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    筹资与投资循环审计 Investment and finance cycle 6J\A%i  
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    货币资金审计 Audit of monetary assets K WT[b?  
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    完成审计工作 finish the audit work x*F_XE1#M  
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    期初余额 opening balance G/}nwj\  
    期后事项 events after the balance sheet date 4:XVu
  
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    或有事项 contingent evens 6b=7{nLF  
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    试算平衡表 trail balance ^g N?I
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    审计报告  Audit report ]=0$-ImQ@x  
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    收件人 receiver ]Y6y ]u  
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    引言段 introduction )m$i``*<  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements r1Cq8vD*m  
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    注册会计师的责任段 auditor’s responsibility H-Or  
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    审计意见段 opinion *[wj )  
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    注册会计师的监管和盖章auditor’s signature P }bwEj  
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    会计师事务所的名称、地址和盖章auditor’s address C2Af$7c  
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    报告日期 date of the Auditor’s report 4>I;^LHn  
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    无保留意见 unqualified audit report nM&UdKf3  
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    非无保留意见 modified audit report {'eF;!!Dy  
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    保留意见 qualified opinion &Kc'g H  
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    无法表示意见 disclaimer i?pC[Ao-_  
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    否定意见 adverse I=Xj;\b  
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