[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers |bnYHP$!  
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    安永 Ernst & Young *d;TpwUI  
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    毕马威 KPMG d +,!p8Q  
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    德勤 Deloitte Touche Tohmatsu \U]K!K=  
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    安达信 Arthur Anderson j&_>_*.y  
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    安然 Enron Ec}%!p_$  
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    世通 worldcom NWvIwt{  
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    国际会计师联合会 IFAC ;'8Wl  
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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 2Kz$y JTp  
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    美国注册会计师协会 AICPA sdg2^]|  
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    中国注册会计师协会 CICPA }Le]qoW['  
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    审计 audit 3PZ(Kn<  
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    内部审计 internal audit U364'O8_  
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    政府审计 public sector audit Se'SDJl=  
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    账项基础审计 accounting number-based audit /go[}X5QR[  
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    风险导向审计方法 risk-oriented audit approach 4RB
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    其他鉴证业务 audit related services qi7C.w;  
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    审阅业务 review =3QhGFd  
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    有限责任公司制 limited liability companies, LLCs 6,q_M(;c  
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    有限责任合伙制 limited liability partnerships, LLPs V~j^   
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    注册会计师职业道德规范 code of ethics for professional accountants UTKyPCfj  
　　　　　　　　　　　 Rules of professional conduct 'Xj^cX  
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    独立 independence 7)jN:+4N  
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    客观 objectivity !>> A@3  
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    公正 integrity  5)'Y\~2  
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    专业胜任能力 professional competence 2I_ yUt-  
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    应有关注 due care Slg*[r
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    保密 confidentiality confidence (FApkvy  
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    职业行为 professional conduct ?# FYF\P  
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    技术准则 technical standards k-=lt\?  
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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 7:?\1a  
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    费用 fee A)"L+Yu5  
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    佣金 commission o}:x-Y  
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    经济利益 interest 4!!PrXE  
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    经济利益的冲突 conflicts of interest dB6,pY(  
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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. _|I8+(~)  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 56<UxIa~  
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    更换会计师事务所 Changes in professional appointments C_Q3
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    国际趋同 global convergence /international convergence a($7J6] M  
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    鉴证业务 assurance services &mVClq  
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    全面质量管理 quality control of audit AE~a=e\x  
　　　　　　 Enforce the ethical guidance )m;*d7l~p  
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    注册会计师的法律责任Professional responsibility xtP:Q9!N  
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    “深口袋”理论 deep-pocket theory C @<T(`o  
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    创新会计处理 creative accounting B_ict)}ld  
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    诉讼爆炸 litigation explosion yZNG>1N  
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    违约 breach the contract f4P({V  
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    过失 negligence /Misconduct ?ld&}|W~  
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    欺诈 cheat / illegal acts q-;Y }q  
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    审计目标 audit objectives @!dIa1Q"  
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    怀疑态度 suspend *1["x;A  
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    财务报表认定： financial statement assertions pt.V^a  
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    存在 existence 4t(/F`  
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    权利与义务 rights and obligations #'1dCh vZ  
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    发生 occurrence q,)V0Ffe[|  
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    完整性 completeness ,uC-^T |n  
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    准确性和计价 measurement and valuation Y}R$RDRL  
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    分类和可理解性 classification and understandability H@@ 4n%MK  
　　　　　　　 presentation and disclosure
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    财务报表循环 cycles K0( S%v|,}  
    Sales and receivables cycle /lUfxc4  
    Purchases and payables cycle I{dy,\p  
    Wages and salaries cycle 082iE G  
    Petty cash cycle %k4Qx5`?d  
    Inventory recording cycle ].xSX0YQ%  
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    截止 cut-off 7oF3^K'S  
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    审计任务约定书 the letter of engagement FhY#3-jH  
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    管理层声明书 report of the directors’ responsibilities for the financial statement JS ^Cc
  
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    审计证据 audit evidence %dPk,Ylz  
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    审计工作底稿 audit working paper }p6]az3  
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    审计记录 audit records 4Pc-A  
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    计划工作 planning F_:zR,P%#  
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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. YSGE@  
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    审计风险 audit risk `ZEFH7P  
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    检查风险 detection risk {7m2vv?Z  
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    重大错报风险 risk of material misstatement in audit report *d=}HO /  
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    风险评估 risk evaluation ;6PU  
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    分析复核程序 analytical review procedures
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    内部控制 internal control kl:/PM^  
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    局限性 limitation DDR4h"Y  
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    控制环境 control environment :1qLRr  
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    信息系统与沟通 information system and communication n+sv2Wv:  
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    符合性测试 compliance test 3G4WKg.^  
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    控制测试 control test qc,EazmU  
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    报表层次重大错报 material misstatement on level of financial statement el5Pe{j'  
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    认定层次重大错报 material misstatement on level of assertion kum@cA  
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    实质性程序 substantial procedures =I'iD0eR  
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    舞弊 fraud Ag0w8F  
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    审计抽样 sampling JmCHwyUK?  
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    抽样风险 sampling risk Ux',ma1JK  
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    非抽样风险 non-sampling risk WDx cV%  
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    统计抽样 statistical sampling *3Lo[GE>  
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    非统计抽样 non-statistical sampling 5:gpynE|  
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    销售与收款循环审计 Sales and receivables cycle ' u<IS/w  
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    采购与付款循环审计 Purchases and payables cycle \,NT5>  
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    存货与仓储循环审计 Inventory recording cycle +arh/pd_I  
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    监盘 physical inspection M/W9"N[ta  
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    筹资与投资循环审计 Investment and finance cycle Nt\07*`qCr  

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    货币资金审计 Audit of monetary assets r|}Pg}O  
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    完成审计工作 finish the audit work ("=q-6$G  
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    期初余额 opening balance j^#\k m B  
    期后事项 events after the balance sheet date V$ DB4YM1k  
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    或有事项 contingent evens TVvE0y(9  
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    试算平衡表 trail balance vh2/d.MO  
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    审计报告  Audit report {@ Lun6\  
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    收件人 receiver 1H">Rb30@  
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    引言段 introduction nO6UlY  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements B_Gcz5  
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    注册会计师的责任段 auditor’s responsibility j#c@
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    审计意见段 opinion m-C#~Cp36  
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    注册会计师的监管和盖章auditor’s signature Fi+DG?zu  
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    会计师事务所的名称、地址和盖章auditor’s address x^[0UA]S9  
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    报告日期 date of the Auditor’s report 5![ILa_  
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    无保留意见 unqualified audit report #%GBopv  
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    非无保留意见 modified audit report =?Co<972Z  
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    保留意见 qualified opinion r!{i2I|  
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    无法表示意见 disclaimer yp]v Dm  
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    否定意见 adverse Z<C39s  
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