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[知识整理]审计中常用的审计术语 [复制链接]

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离线sabrina
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-02-10
— 本帖被 阿文哥 从 行业会计 移动到本区(2012-06-25) —
普华永道 Princewater - houseCoopers 2neF<H?^o  
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    安永 Ernst & Young LFk5rv'sM0  
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    毕马威 KPMG C ffTv  
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    德勤 Deloitte Touche Tohmatsu <Cf7E  
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    安达信 Arthur Anderson I ybl;u  
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    安然 Enron nU=f<]S=  
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    世通 worldcom +Fu@I{"A  
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    国际会计师联合会 IFAC sh',"S#=@  
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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 XA&tTpfJE  
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    美国注册会计师协会 AICPA (hhdbf  
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    中国注册会计师协会 CICPA '0'"k2"vC  
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    审计 audit ]ro1{wm!WU  
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    内部审计 internal audit V\iIvBpWg  
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    政府审计 public sector audit DuTlYXM 2^  
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    账项基础审计 accounting number-based audit -(4E  
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    风险导向审计方法 risk-oriented audit approach /o<}]]YBF  
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    其他鉴证业务 audit related services 9,iq"dQ  
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    审阅业务 review <2o.,2?G  
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    有限责任公司制 limited liability companies, LLCs [[*0MA2Y  
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    有限责任合伙制 limited liability partnerships, LLPs >6.[i@RmWU  
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    注册会计师职业道德规范 code of ethics for professional accountants W(u6J#2  
            Rules of professional conduct 9sfB+]}h  
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    独立 independence ;qT!fuN;  
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    客观 objectivity c{]r{FAx9o  
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    公正 integrity Qq;m"M/  
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    专业胜任能力 professional competence t[f9Z  
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    应有关注 due care UgnsV*e&  
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    保密 confidentiality confidence !7Yt`l$$z  
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    职业行为 professional conduct !"Oj$c -  
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    技术准则 technical standards !5E%W[  
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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 g'}`FvADi  
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    费用 fee l_Y dIUl  
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    佣金 commission <mo^Y k3  
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    经济利益 interest ?,i#B'Z^  
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    经济利益的冲突 conflicts of interest 11@2;vw  
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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. nuQ Lq^e  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. x3I%)@-Z  
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    更换会计师事务所 Changes in professional appointments =-Q  
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    国际趋同 global convergence /international convergence wzQdKlV  
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    鉴证业务 assurance services %:be{Y6  
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    全面质量管理 quality control of audit j]F#p R}p  
       Enforce the ethical guidance Lm*LJ_+ B  
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    注册会计师的法律责任Professional responsibility R/Dy05nloe  
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    “深口袋”理论 deep-pocket theory '/yx_R K2?  
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    创新会计处理 creative accounting /4-eoTxy  
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    诉讼爆炸 litigation explosion :DX/r  
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    违约 breach the contract nxh/&%  
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    过失 negligence /Misconduct $hE'b9qx  
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    欺诈 cheat / illegal acts #u=O 5%.  
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    审计目标 audit objectives 5W]N]^v  
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    怀疑态度 suspend 7quwc'!  
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    财务报表认定: financial statement assertions qf&a<[p~  
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    存在 existence k}0  
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    权利与义务 rights and obligations $5"-s]  
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    发生 occurrence R?9Plzt5  
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    完整性 completeness qyBK\WqaP  
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    准确性和计价 measurement and valuation x#gmliF  
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    分类和可理解性 classification and understandability JK8@J9(#  
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    财务报表循环 cycles !RUo:b+  
    Sales and receivables cycle Dp6"I!L<|  
    Purchases and payables cycle G-i_s6Wu  
    Wages and salaries cycle Tx?@* Q  
    Petty cash cycle  { e  
    Inventory recording cycle !/(}meZj  
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    截止 cut-off Di1G  
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    审计任务约定书 the letter of engagement /sC[5G%  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 'nDT.i  
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    审计证据 audit evidence ]<_!@J6k  
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    审计工作底稿 audit working paper awW\$Q  
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    审计记录 audit records MGC0^voe  
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    计划工作 planning sF3 l##Wv  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. fU~y481 A  
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    审计风险 audit risk L#@$Mtc  
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    检查风险 detection risk \*"0wR;[K  
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    重大错报风险 risk of material misstatement in audit report U"kK]Stk<  
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    风险评估 risk evaluation k#+^=F^)I  
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    分析复核程序 analytical review procedures `/Jr8J_  
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    内部控制 internal control daJ-H  
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    局限性 limitation ?iO^b.'I#  
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    控制环境 control environment l+X^x%EA  
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    信息系统与沟通 information system and communication 2m}]z.w#  
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    符合性测试 compliance test { 3P!b|V>  
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    控制测试 control test [c%}L 3B  
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    报表层次重大错报 material misstatement on level of financial statement Ec/+9H6g  
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    认定层次重大错报 material misstatement on level of assertion +mPB?5  
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    实质性程序 substantial procedures ^w}Ib']X  
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    舞弊 fraud ArKrsI#H-  
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    审计抽样 sampling yG_.|%e  
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    抽样风险 sampling risk UM^hF%  
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    非抽样风险 non-sampling risk L7="!I  
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    统计抽样 statistical sampling KA[Su0  
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    非统计抽样 non-statistical sampling ~.SU$  
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    销售与收款循环审计 Sales and receivables cycle k K(,FB  
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    采购与付款循环审计 Purchases and payables cycle _[V 6s#Wk3  
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    存货与仓储循环审计 Inventory recording cycle vKxwv YDe  
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    监盘 physical inspection 8R0Q-,'  
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    筹资与投资循环审计 Investment and finance cycle   
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    货币资金审计 Audit of monetary assets /x\{cHAt8J  
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    完成审计工作 finish the audit work CEzwI _  
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    期初余额 opening balance oK\{#<gCZ  
    期后事项 events after the balance sheet date h'%iY6!fA  
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    或有事项 contingent evens \\}tD@V"  
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    试算平衡表 trail balance B*B}eXUph  
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    审计报告  Audit report 2z#gn9Wb  
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     标题 title FK ? g  
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    收件人 receiver .Aj4?AXWc  
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    引言段 introduction ,0k3Qi%  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements n;QMiz:yY  
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    注册会计师的责任段 auditor’s responsibility q}x+#[Ef  
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    审计意见段 opinion 8p"R4  
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    注册会计师的监管和盖章auditor’s signature ~!//|q^ J]  
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    会计师事务所的名称、地址和盖章auditor’s address r" 4u)H>  
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    报告日期 date of the Auditor’s report !N"Y  
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    无保留意见 unqualified audit report m6wrG`-di  
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    非无保留意见 modified audit report 1>)q 5D  
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    保留意见 qualified opinion 3+~m9:9  
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    无法表示意见 disclaimer crvq]J5  
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    否定意见 adverse V =9  
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