[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers W;xLuKIG  
g='2~c  
    安永 Ernst & Young _xwfz]lb+  
E]Gq!fA&<  
    毕马威 KPMG 9!OCilG  
|P?B AWYeQ  
    德勤 Deloitte Touche Tohmatsu #2t\>7]  
VQJ5$4a&  
    安达信 Arthur Anderson fHp#Gi3Lz  
RPqn#B  
    安然 Enron o+23?A~+  
HOI`F3#XI  
    世通 worldcom K E1@z]  
 [ ^ \)  
    国际会计师联合会 IFAC 3mn-dKe((  
/|^^v DL  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 9Yne=R/]  
;@\JscNJ|  
    美国注册会计师协会 AICPA 97 X60<  
dufHd  
    中国注册会计师协会 CICPA KD<`-b)7<  
@?NLME  
IaqN@IlWb  
    审计 audit :<G+)hIK  
\evgDZf  
    内部审计 internal audit wA+4:CF@  
t#Yh!L6>  
    政府审计 public sector audit )n61IqrW  
\
FX3=WW  
    账项基础审计 accounting number-based audit f*f9:xUY  
3gXUfv2ID  
    风险导向审计方法 risk-oriented audit approach E)SOcM)  
+K4v"7C V  
    其他鉴证业务 audit related services Z.f<6<gF  
8#3cmpx4  
    审阅业务 review a'.=.eDQ  
{-Oc8XI/  
    有限责任公司制 limited liability companies, LLCs o[*i h\d  
E0'6!9y  
    有限责任合伙制 limited liability partnerships, LLPs D#(L@{vC  
M4]|(A  
438>)=  
    注册会计师职业道德规范 code of ethics for professional accountants 5WX2rJ8z  
　　　　　　　　　　　 Rules of professional conduct G!Q)?N   
_$x *CP0(  
    独立 independence e q.aN3KB"  
SaScP  
    客观 objectivity Wsz9X;  
2Nszxvq,  
    公正 integrity wn.0U  
#_5+kBA+>'  
    专业胜任能力 professional competence KW kT 9[H  
uATRZMai  
    应有关注 due care DGUU1vA  
g[Y$SgJ  
    保密 confidentiality confidence z(a:fL{/XG  
XBBRB<l)  
    职业行为 professional conduct p# I1l2nE  
\%*y+I0>  
    技术准则 technical standards e6/} M3B  
Lf<9GYNy>`  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent Sa(rl^qZ2  
"@Fxfd+Ot  
    费用 fee ;#Nci%<J\  
=1uI >[aN  
    佣金 commission Y f9L~K  
@TT[H*,  
    经济利益 interest rGO3  
u-<s@^YG  
    经济利益的冲突 conflicts of interest od|.E$B  
O`| ri5d  
    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. *GMRu,u2  
(\_d'Js(;  
(/BkwbJyE  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. {hR23eE)#  
:@L5=2Z+  
    更换会计师事务所 Changes in professional appointments IVKE dwA  
`_ L|Is=n  
!Hg#c!eOg  
    国际趋同 global convergence /international convergence Uh}yHD`K  
@ vudeaup  
    鉴证业务 assurance services Fx\Re]~n  
{,-#;A*yW  
    全面质量管理 quality control of audit gA*zFhGVS7  
　　　　　　 Enforce the ethical guidance  O@$i
 
;U4X U  
ivk|-C'\  
    注册会计师的法律责任Professional responsibility S]a$w5ZP  
.})8gL7V  
    “深口袋”理论 deep-pocket theory
iE5^Xik,  
1x)%9u}  
    创新会计处理 creative accounting _Fjv.VQ,  
Ky|0IKE8Z  
    诉讼爆炸 litigation explosion &3. 8i%  
4 n(
f/  
    违约 breach the contract F'!}$ oT"  
gsH_pG-jU  
    过失 negligence /Misconduct H9?~#GPb  
!{LwX
 Kf  
    欺诈 cheat / illegal acts 9p<l}h7g  
.BvV[`P  
    审计目标 audit objectives Z5K,y19/~  
5 Da(DA  
    怀疑态度 suspend w4mL/j  
N3)EG6vE*  
    财务报表认定： financial statement assertions
^S@b*  
j7zQ&ANF  
    存在 existence $Re %+2c  
o=}?aC3I  
    权利与义务 rights and obligations V7<} ;Lzm  
:gn!3P}p?  
    发生 occurrence b7/4~_s  
<T>f@Dn,  
    完整性 completeness G.8ZISN/  
j
w)t"S/E  
    准确性和计价 measurement and valuation 4{&  
l0f6Lxfz  
    分类和可理解性 classification and understandability #kA+Yqy\)  
　　　　　　　 presentation and disclosure ~yV0SpL  
%!RQ:?=  
    财务报表循环 cycles 191)JWfa  
    Sales and receivables cycle H^~!t{\  
    Purchases and payables cycle b%6_LK[  
    Wages and salaries cycle ]2+(i  
    Petty cash cycle MG|NH0k  
    Inventory recording cycle T^
-RP  
OB:G5B`  
    截止 cut-off &%<G2x$  
}N NyUwFa  
    审计任务约定书 the letter of engagement Vl H9ap  
a,.9eHf  
    管理层声明书 report of the directors’ responsibilities for the financial statement ]v#Q\Q8>  
n$>H}#q  
    审计证据 audit evidence LdL< 5Q[  
_#I0m(  
    审计工作底稿 audit working paper i*3'O:Gq  
/C"E*a  
^B<jMt  
    审计记录 audit records PeOgXg)L`z  
rz(DZ V  
    计划工作 planning xM(  
b.F2m(e2  
    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. TX;|g1K  
p-Z5{by  
    审计风险 audit risk zPn8>J<.0Q  
5we1q7  
    检查风险 detection risk Mppb34y  
V'8 (}(s/  
    重大错报风险 risk of material misstatement in audit report (q utgnW  
k~R_Pq S  
"qF8'58  
    风险评估 risk evaluation &A>J>b  
/}V9*mD2  
    分析复核程序 analytical review procedures Z|u_DaSrr|  
Xo P]PR`cQ  
    内部控制 internal control =6>mlI>i  
j&F&wRD%r  
    局限性 limitation a83o(9  
x \lua  
    控制环境 control environment 0@2%pIq\  
3.soCyxmc  
7kO 1d{u6b  
    信息系统与沟通 information system and communication Zu!3RN[lp?  
Z# 1Q
j9  
    符合性测试 compliance test :E.mU{  
&iTsuA/7  
    控制测试 control test :wMZ&xERDZ  
Gz`Zp "i%0  
    报表层次重大错报 material misstatement on level of financial statement r]TeR$NJ  
w\
a\I  
Rzz *[H  
    认定层次重大错报 material misstatement on level of assertion 8YCtU9D  
FG?B:Zl%T  
wEk9(|  
    实质性程序 substantial procedures Q16RDQ*  
G'!Hc6OZ  
    舞弊 fraud k(et b#  
(UpSi6?\  
    审计抽样 sampling )V3G~p=0  
Ltc>@  
    抽样风险 sampling risk o4d>c{p  
?;\YiOTda  
    非抽样风险 non-sampling risk 'M&`l%dIPf  
=VDN9-/.  
    统计抽样 statistical sampling iYFM@ta  
M}H
GFN  
/6g*WX2P1  
    非统计抽样 non-statistical sampling %h^; "|Z  
F&Q:1`y  
    销售与收款循环审计 Sales and receivables cycle
By%aTuV$  
S);bcowf_  
    采购与付款循环审计 Purchases and payables cycle PM,I?lJ,  
"zfy_h  
    存货与仓储循环审计 Inventory recording cycle r"^P>8  
y/E%W/3  
    监盘 physical inspection pX"f "  
21W>}I"0?  
    筹资与投资循环审计 Investment and finance cycle s+,JwV?b  
a&9+<  
    货币资金审计 Audit of monetary assets _K'YaZTa;~  

$33w
K  
    完成审计工作 finish the audit work ZfoI7<?33  
zK?[6n89f  
    期初余额 opening balance A+>+XA'  
    期后事项 events after the balance sheet date U",kAQY  
1Z|q0-Dw0  
    或有事项 contingent evens H&l/o  
8H;yrNL  
    试算平衡表 trail balance j&u{a[Y/}  
[WuN?H  
    审计报告  Audit report o#CNr5/  
[/\}:#MLe  
     标题 title <$R'y6U:  
QrDI$p7;'  
    收件人 receiver 'jqkDPn  
y@e/G3  
    引言段 introduction OUQySac  
0"LJ{:plz  
    管理层对财务报表的责任段 management’s responsibility for the financial statements L~=h?C<  
}mz@oEB#vF  
    注册会计师的责任段 auditor’s responsibility 0.qnbDw_  
G,3.'S,7  
    审计意见段 opinion ;X*I,g.+H  
yO.q{|kX  
    注册会计师的监管和盖章auditor’s signature *7FtEk/l  
CN+[|Mz*p  
^|gD;OED7O  
    会计师事务所的名称、地址和盖章auditor’s address PVLLuv  
3vepJ)D (  
    报告日期 date of the Auditor’s report ?t46TV'G  
!o1+#DL)MU  
    无保留意见 unqualified audit report 7a\at)q/y  
2Jm#3zFYz3  
}}G`yfs}r  
    非无保留意见 modified audit report dv1Y2 [  
lp+Uox  
    保留意见 qualified opinion 8Q4yllv4  
~U}0=lRVS  
    无法表示意见 disclaimer )
G a5c  
4c0 =\v  
Wa.y7S0(@  
    否定意见 adverse 0w<vc} {t  
O4t0 VL$