[知识整理]审计中常用的审计术语 [复制链接]

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    安永 Ernst & Young o}r_+\n  
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    毕马威 KPMG <J%Z?3@T  
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    德勤 Deloitte Touche Tohmatsu $H+X'1  
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    国际会计师联合会 IFAC TY%c`Q5  
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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 5rLx b  
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    中国注册会计师协会 CICPA >[wxZ5))  
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    审计 audit v\bWQs1  
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    内部审计 internal audit 3(K.:376  
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    政府审计 public sector audit Ju#j% !  
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    账项基础审计 accounting number-based audit Eg1TF oIWl  
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    风险导向审计方法 risk-oriented audit approach >x%HqP#_V  
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    审阅业务 review ;/V])4=  
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    有限责任合伙制 limited liability partnerships, LLPs *PlKl_nP6  
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    注册会计师职业道德规范 code of ethics for professional accountants KW'nW  
　　　　　　　　　　　 Rules of professional conduct 82 |^o  
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    独立 independence bx2<WdLyT  
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    客观 objectivity f%n ;Z}=  
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    专业胜任能力 professional competence sKW~+]  
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    应有关注 due care XBX`L"0  
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    保密 confidentiality confidence ?IQDk|<%  
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    职业行为 professional conduct 2V;{@k  
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    技术准则 technical standards G"3KYBN>  
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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 a{e 2*V  
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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. uj\&-9gEi  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. hFtjw 6  
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    更换会计师事务所 Changes in professional appointments %&H^UxC  
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    鉴证业务 assurance services jR:
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    全面质量管理 quality control of audit GNwFB)?j  
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    注册会计师的法律责任Professional responsibility \I6F;G6  
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    “深口袋”理论 deep-pocket theory v5 p`=Z@%  
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    违约 breach the contract L{;Q6_ m  
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    过失 negligence /Misconduct 3qu?q D  
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    审计目标 audit objectives vKPLh   
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    怀疑态度 suspend ZF#lh]  
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    财务报表认定： financial statement assertions pwSkwJ]  
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    存在 existence &{wRBl#  
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    权利与义务 rights and obligations *\iXU//^)  
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    完整性 completeness FW3E UC)P  
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    准确性和计价 measurement and valuation 8In~qf  
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    分类和可理解性 classification and understandability %/nDG9l  
　　　　　　　 presentation and disclosure (VCJn<@@  
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    财务报表循环 cycles X$t!g`  
    Sales and receivables cycle (<H@W/0$  
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    Inventory recording cycle NYxL7:9  
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    截止 cut-off p? VDBAx  
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    审计任务约定书 the letter of engagement OYa9f[$  
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    管理层声明书 report of the directors’ responsibilities for the financial statement NVom6K  
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    审计证据 audit evidence <O-R  
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    审计工作底稿 audit working paper #'i,'h+F  
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    审计记录 audit records X*Q<REDB  
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    计划工作 planning '['x 'G50  
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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. ,a2=OV  
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    检查风险 detection risk CqX*.j{  
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    重大错报风险 risk of material misstatement in audit report 5lwMc0{/3  
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    风险评估 risk evaluation vMJ _n=Vf  
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    分析复核程序 analytical review procedures pgv, Su  
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    内部控制 internal control kcNPdc  
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    局限性 limitation &g8Xjx&zj  
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    符合性测试 compliance test /Ea&Zm  
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    控制测试 control test ).tTDZ   
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    报表层次重大错报 material misstatement on level of financial statement hfvC-f97L  
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    认定层次重大错报 material misstatement on level of assertion }_+):<Db
 
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    实质性程序 substantial procedures yZme
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    舞弊 fraud LF:~& m  
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    审计抽样 sampling $P #KL//  
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    抽样风险 sampling risk 4
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    非抽样风险 non-sampling risk W6u(+P]("  
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    统计抽样 statistical sampling 3CSw
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    非统计抽样 non-statistical sampling wjKc!iB  
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    销售与收款循环审计 Sales and receivables cycle T-js*  
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    采购与付款循环审计 Purchases and payables cycle BG1hk!  
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    存货与仓储循环审计 Inventory recording cycle R@Iw
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    监盘 physical inspection OskQ[ e0  
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    筹资与投资循环审计 Investment and finance cycle |Fx~M,Pzg  
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    货币资金审计 Audit of monetary assets 8xoC9 !xt  
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    完成审计工作 finish the audit work "2"2qZ*h}  
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    期初余额 opening balance ;
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    期后事项 events after the balance sheet date anH ]]  
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    或有事项 contingent evens q9Lq+4\  
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    试算平衡表 trail balance B2)5Z]  
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    审计报告  Audit report 0"mr*hyj  
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     标题 title e,*@+E\4  

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    收件人 receiver U6YQ*%mZ_  
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    引言段 introduction lQ2vQz-J  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements U@LIw6B!KL  
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    注册会计师的责任段 auditor’s responsibility 7K24sHw;%  
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    审计意见段 opinion y*- D
 
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    注册会计师的监管和盖章auditor’s signature X/
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    会计师事务所的名称、地址和盖章auditor’s address 2=n,{rkmj%  
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    报告日期 date of the Auditor’s report }x"8v&3CM_  
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    无保留意见 unqualified audit report 6D4 j];~X  

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    非无保留意见 modified audit report x!fRT.,}  
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    保留意见 qualified opinion E$4Ik.k  
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    无法表示意见 disclaimer v;Rm42k  
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    否定意见 adverse HQc^ybX5  
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