[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers OEwKT7CX  
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    安永 Ernst & Young uU;]/  
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    毕马威 KPMG yL.Z{w
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    德勤 Deloitte Touche Tohmatsu "T0s7LWp  
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    安达信 Arthur Anderson NL7CeHs5  
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    安然 Enron fAHf}
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    世通 worldcom //W7$DYEG  
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    国际会计师联合会 IFAC O>)Fl42IeD  
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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 "S ~(|G  
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    美国注册会计师协会 AICPA K[/sVaPZ  
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    中国注册会计师协会 CICPA `eXTVi|0"~  
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    审计 audit `N.^+Mvx-  
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    内部审计 internal audit =k+nC)e  
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    政府审计 public sector audit THcK,`lX@  
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    账项基础审计 accounting number-based audit  h|Z%b_a  
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    风险导向审计方法 risk-oriented audit approach Xe:gH.}  
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    其他鉴证业务 audit related services }>T$2"pf  
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    审阅业务 review rz'A#-?'oG  
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    有限责任公司制 limited liability companies, LLCs :1/K$A)^{  
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    有限责任合伙制 limited liability partnerships, LLPs 5&QDZnsl  
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    注册会计师职业道德规范 code of ethics for professional accountants BXx0Z %e.3  
　　　　　　　　　　　 Rules of professional conduct %hnv go:^g  
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    独立 independence 6Uik>e7?  
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    客观 objectivity d \[cFe1d  
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    公正 integrity I]dt1iXu_{  
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    专业胜任能力 professional competence }/cMG/%  
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    应有关注 due care Vy6A]U
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    保密 confidentiality confidence gs?=yNL  
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    职业行为 professional conduct P}dhpU  
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    技术准则 technical standards Aqp$JM >  
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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 C~PoC
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    费用 fee 'tRaF  
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    佣金 commission \8 ~`NF  
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    经济利益 interest pl. D h  
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    经济利益的冲突 conflicts of interest &N^^[ uG  
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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. e.<y-b
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. B)1.CHV%<  
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    更换会计师事务所 Changes in professional appointments LBs:O*;  
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    国际趋同 global convergence /international convergence vxmz3ht,Q  
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    鉴证业务 assurance services AnUOv
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    全面质量管理 quality control of audit pMfP3G7V  
　　　　　　 Enforce the ethical guidance 68pB*(i  
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    注册会计师的法律责任Professional responsibility /6$8djw  
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    “深口袋”理论 deep-pocket theory N8s2v W  
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    创新会计处理 creative accounting @ fML.AT  
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    诉讼爆炸 litigation explosion .@(+.G  
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    违约 breach the contract fT&>L  
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    过失 negligence /Misconduct /<\B8^yQ  
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    欺诈 cheat / illegal acts ee9nfvG-  
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    审计目标 audit objectives
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    怀疑态度 suspend :())%Xu3  
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    财务报表认定： financial statement assertions -wqnmK+G  
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    存在 existence ^3qo%=i  
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    权利与义务 rights and obligations pu"`*NL  
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    发生 occurrence m^O9G?  
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    完整性 completeness b)5z
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    准确性和计价 measurement and valuation 2L'vB1`  
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    分类和可理解性 classification and understandability @y#QH
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　　　　　　　 presentation and disclosure : Y{aa1  
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    财务报表循环 cycles bg8<}~zg  
    Sales and receivables cycle n$ri:~s  
    Purchases and payables cycle RuW62QSq  
    Wages and salaries cycle J:{$\m'  
    Petty cash cycle ~sI$xX!  
    Inventory recording cycle YRkp(}*!\  
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    截止 cut-off %/86}DCfE?  
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    审计任务约定书 the letter of engagement s?.A $^t  
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    管理层声明书 report of the directors’ responsibilities for the financial statement :[#~,TW  
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    审计证据 audit evidence rY 0kzD/  
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    审计工作底稿 audit working paper q 16jL,i  
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    审计记录 audit records "]jGCo>9  
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    计划工作 planning [I`r[u  
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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. p8>.Q/4  
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    审计风险 audit risk ?:Y0#Btj  
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    检查风险 detection risk g[rxKn\Z  

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    重大错报风险 risk of material misstatement in audit report }HM8VAH  
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    风险评估 risk evaluation %f{1u5+5  
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    分析复核程序 analytical review procedures ZWC-<QO"<  
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    内部控制 internal control .b4_O CGg  
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    局限性 limitation TK)Kq  
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    控制环境 control environment p0KkPE">p4  
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    信息系统与沟通 information system and communication &&0,;r,-)  
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    符合性测试 compliance test rz]0i@ehv'  
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    控制测试 control test uzO%+B!  
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    报表层次重大错报 material misstatement on level of financial statement U9D4 bn D  
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    认定层次重大错报 material misstatement on level of assertion uiO7sf6  
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    实质性程序 substantial procedures G?LPj*=$?  
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    舞弊 fraud h[D"O6 y  
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    审计抽样 sampling Do7&OBI~  
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    抽样风险 sampling risk K2T&U$,  
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    非抽样风险 non-sampling risk $oO9N^6yF  
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    统计抽样 statistical sampling h+k:G9;sS  
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    非统计抽样 non-statistical sampling ;d1\2H  
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    销售与收款循环审计 Sales and receivables cycle =`5Xx(  
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    采购与付款循环审计 Purchases and payables cycle }&d@6m]  
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    存货与仓储循环审计 Inventory recording cycle % eCbH`  
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    监盘 physical inspection BN&^$1F((  
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    筹资与投资循环审计 Investment and finance cycle ]KfjZ
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    货币资金审计 Audit of monetary assets VLW<"7I 6\  
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    完成审计工作 finish the audit work u8pJjn;  
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    期初余额 opening balance WjxOM\?#  
    期后事项 events after the balance sheet date `}gjfu -'\  
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    或有事项 contingent evens 3]BK*OqJ  
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    试算平衡表 trail balance $:V'+s4o  
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    审计报告  Audit report 42aYM!  
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     标题 title [psW+3{bG  
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    收件人 receiver H8+7rM  
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    引言段 introduction smQ<lwA  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements Sw<@u+Z;%  
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    注册会计师的责任段 auditor’s responsibility nZe2bai  
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    审计意见段 opinion A{mv[x-XN  
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    注册会计师的监管和盖章auditor’s signature n>
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    会计师事务所的名称、地址和盖章auditor’s address 9|v3lGK(  
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    报告日期 date of the Auditor’s report d 6 t#4!  
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    无保留意见 unqualified audit report '{+5+ J  
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    非无保留意见 modified audit report ehB (?  
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    保留意见 qualified opinion 5s3!{zT{  
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    无法表示意见 disclaimer aI]
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    否定意见 adverse z+IBy+  
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