[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers q3c*<n g#  
F-$Z,Q]S  
    安永 Ernst & Young d 3EjI6R*z  
2j8Cv:{Nn%  
    毕马威 KPMG X+`ddX  
4r_!>['`"  
    德勤 Deloitte Touche Tohmatsu \3%W_vU_  
/{fZH,!L  
    安达信 Arthur Anderson P<>[e9|  
y0scL7/  
    安然 Enron #2Ac  
#'J~Xk   
    世通 worldcom u{g]gA8s  
-]Q3/"Q  
    国际会计师联合会 IFAC X!U]`Qh  
%:" RzHN  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 'fS?xDs-v  

!(W[!%  
    美国注册会计师协会 AICPA PzIy">plm  
5c<
b|  
    中国注册会计师协会 CICPA "%:7j!#X|I  
_n< LVdE  
-`-ACWeNV  
    审计 audit a4yOe*Ak,F  
f|X[gL,B  
    内部审计 internal audit d>^~9X  
AU0$A403  
    政府审计 public sector audit )2)Zz +<  
,"@w>WL<9  
    账项基础审计 accounting number-based audit qzz[y#q(  
d>YmKTk"  
    风险导向审计方法 risk-oriented audit approach x HY+q;  
5XzrS-I+X@  
    其他鉴证业务 audit related services sk#9x`Rw  
U^B"|lc:[  
    审阅业务 review l!\1,J:}Z  
`!zQ  
    有限责任公司制 limited liability companies, LLCs L5R `w&Up  
:0B |<~lX  
    有限责任合伙制 limited liability partnerships, LLPs 1T!cc%ah  
e-~hS6p(  
kclp}  
    注册会计师职业道德规范 code of ethics for professional accountants $b4*/vMr  
　　　　　　　　　　　 Rules of professional conduct 3b<: :t  
A)OdQFet(  
    独立 independence u06tDJ[  
U%Dit  
    客观 objectivity Dz,uS nnm  
 W|lH  
    公正 integrity IS-}:~Pi  
AeN 3<|RN  
    专业胜任能力 professional competence .H ,pO#{;  
,
(6)ghr  
    应有关注 due care :b"=KQ  
v,n);  
    保密 confidentiality confidence }|A
X_=a  

n.@#rBKZ  
    职业行为 professional conduct OO-_?8I}  
YFG-U-t3  
    技术准则 technical standards =ntftSH  
Cm^Ylp  
     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(/7Jt$  
TS1pR"6l  
    费用 fee _jW>dU^B  
: -E,  
    佣金 commission c2/"KT  
?vvG)nW  
    经济利益 interest  64SW  
^#
2xQ5h  
    经济利益的冲突 conflicts of interest -jFP7tEv  
B<Ol+)@,}  
    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. kPWBDpzN  
p*Xix%#6  
87pnSj/X"  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. +.=1^+a  
L"4]Tm>zq  
    更换会计师事务所 Changes in professional appointments x9h?e`  
nkTYWw  
Ha?G=X  
    国际趋同 global convergence /international convergence 2_wvC  
: g5(HH  
    鉴证业务 assurance services f#1/}Hq/I  
TopH E  
    全面质量管理 quality control of audit V- /YNRV  
　　　　　　 Enforce the ethical guidance *u}'}jC1X  
C1tb`  
|hc\jb  
    注册会计师的法律责任Professional responsibility B& "RS  
d)\2U{  
    “深口袋”理论 deep-pocket theory hzv3F9.x  
GKCM|Y  
    创新会计处理 creative accounting Vn^)  
W8y$Ve8m  
    诉讼爆炸 litigation explosion vf[&7n  
eIsT!V"7  
    违约 breach the contract P :qz2Hw  
.8K6C]gw  
    过失 negligence /Misconduct ewpig4  
-A}zJBcR  
    欺诈 cheat / illegal acts 7 I@";d8~  
!W~QT}  
    审计目标 audit objectives ]W;:|/,c  
7|Xe&o<n  
    怀疑态度 suspend i@XB&;*c\  
f9a$$nb3`  
    财务报表认定： financial statement assertions =MxpH+spI  
Xo\S9,s{  
    存在 existence \X5 3|Y;=  
HAd%k$Xu{  
    权利与义务 rights and obligations lY8`5Uz  
nZxSMN0]  
    发生 occurrence "T7>)fbu  
oPsK:GC`U  
    完整性 completeness bJwc1AJgH  
\ADLMj`F|  
    准确性和计价 measurement and valuation |kseKZ3  
IkQe~;Y  
    分类和可理解性 classification and understandability (xu=%  
　　　　　　　 presentation and disclosure []gRfM]$ &  
ioWo ]  
    财务报表循环 cycles +j.qZ8  
    Sales and receivables cycle t0.;nv@A0  
    Purchases and payables cycle e}e6r3faz  
    Wages and salaries cycle SB/3jH  
    Petty cash cycle (-(QDRxK  
    Inventory recording cycle `c9'0*-  
uFo/s &6K  
    截止 cut-off \E77SO,$  
Fm5Q&'`l  
    审计任务约定书 the letter of engagement D"!jbVz]*  
+?Ez} BP  
    管理层声明书 report of the directors’ responsibilities for the financial statement BPewc9RxV  
ceG&,a$\  
    审计证据 audit evidence m]P/if7  
eF5;[ v  
    审计工作底稿 audit working paper G|*G9nQ  
qe%
V#c  
-?z\5z  
    审计记录 audit records /?P!.!W&  
|z*>ixK   
    计划工作 planning O1'K>teF%  
= ^s$ <  
    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. $UC{"0  
$w/E9EJ)3A  
    审计风险 audit risk `XgFga)  
(;ADW+.`J  
    检查风险 detection risk n}q$f|4!  
9@'4P  
    重大错报风险 risk of material misstatement in audit report S/7l/DFb  
+GeWg` \=  
)i-gs4[(QN  
    风险评估 risk evaluation (:7a&2/M  
? Oc -aa  
    分析复核程序 analytical review procedures RB;BQoGX  
" #v%36U  
    内部控制 internal control #c:kCZt#  
``4?a7!!  
    局限性 limitation [0!{_E)<  
M4:s;@qZ.  
    控制环境 control environment ,hvc``j S8  
Z0\Iyc G  
J@Yj\9U  
    信息系统与沟通 information system and communication n[Co
S  
EEwWucQ  
    符合性测试 compliance test Dr+
Ps  
#xp(B5  
    控制测试 control test ~OCZz$qA  
U\bC0q   
    报表层次重大错报 material misstatement on level of financial statement v QHpf>o  
Y.-S=Y   
fGarUV  
    认定层次重大错报 material misstatement on level of assertion !8/gL  
ix*muVBj.  
B;W(iI  
    实质性程序 substantial procedures :0I l|aB  
[K:29N9~4  
    舞弊 fraud |,sMST%  
0Oap39  
    审计抽样 sampling 1EsqQz*$u  
n&d/?aJ7a\  
    抽样风险 sampling risk /b%Q[ Ck_  
$[z<oN_Q  
    非抽样风险 non-sampling risk YgimJsm  
wOg,SMiq  
    统计抽样 statistical sampling (Ilsk{aB;A  
vpLMhf`  
Qxq-Mpx{  
    非统计抽样 non-statistical sampling E9$H nj+m  
|';7v)CIG  
    销售与收款循环审计 Sales and receivables cycle A3q*$.[  
"% Y u wMY  
    采购与付款循环审计 Purchases and payables cycle u)~s4tP4  
1;&T^Gdj  
    存货与仓储循环审计 Inventory recording cycle BIfi:7I;Q  
+
tUQ  
    监盘 physical inspection S#2[%o  
'5rUe\k  
    筹资与投资循环审计 Investment and finance cycle Gr u ALx7  
sfI N)jh  
    货币资金审计 Audit of monetary assets [:B*6FXMN~  
hQ';{5IKvC  
    完成审计工作 finish the audit work }0{B  
+)gB9DoK  
    期初余额 opening balance *U_oao  
    期后事项 events after the balance sheet date e{!vNJ0`  
_B$"e[:yX  
    或有事项 contingent evens =x H~ww (D  
:-Wv>V \t  
    试算平衡表 trail balance MZ~.(&  
o^GC=Aca`  
    审计报告  Audit report .'lN4x  
Sk=N [hwU  
     标题 title #ZTLrq5b  
y x;h  
    收件人 receiver jVYH;B%%z  
MGybGbd  
    引言段 introduction }4h0bI  
3_zSp
.E\l  
    管理层对财务报表的责任段 management’s responsibility for the financial statements gp/YjUH7k8  
eqhAus?)  
    注册会计师的责任段 auditor’s responsibility D]u=PqHk2  
tIGs>, a=  
    审计意见段 opinion ?v.Gn9Z&  
H\+-cvl  
    注册会计师的监管和盖章auditor’s signature } yq  
T2|:nC )@  
q[c Etp28h  
    会计师事务所的名称、地址和盖章auditor’s address v}P!HczmMP  
$?f]ZyZr.  
    报告日期 date of the Auditor’s report 5 f_7&NxT  
{^m5#f 0"  
    无保留意见 unqualified audit report 61:9(*4~!F  
x'i0KF   

MaErx\  
    非无保留意见 modified audit report 38wq (  
H,|YLKg-|  
    保留意见 qualified opinion g1V)$s7  
+^gO/0  
    无法表示意见 disclaimer %wW'!p-<  
^PQM;"  
or.\)(m#(  
    否定意见 adverse
xA-jvu9@  
-tyaE