[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers BT3O_X`u  
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    安永 Ernst & Young ;vdgF  
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    毕马威 KPMG )yW_O:  
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    德勤 Deloitte Touche Tohmatsu b]BA,D4  
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    安达信 Arthur Anderson vs|6ww  
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    安然 Enron )`mF.87b&h  
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    世通 worldcom I%919  
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    国际会计师联合会 IFAC v :MS0]  
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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 [9om"'  
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    美国注册会计师协会 AICPA ~#_$?_/(  
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    中国注册会计师协会 CICPA NB5B$q_'#  
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    审计 audit b^DV9mO4J  
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    内部审计 internal audit r/sRXM:3cZ  
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    政府审计 public sector audit FR^wDm$  
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    账项基础审计 accounting number-based audit dG>Wu o  
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    风险导向审计方法 risk-oriented audit approach ' 5 
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    其他鉴证业务 audit related services b[o"Uq@8?  
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    审阅业务 review zMzf=~  
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    有限责任公司制 limited liability companies, LLCs ((>3,%B`  
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    有限责任合伙制 limited liability partnerships, LLPs N|d.!Q;V.y  
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    注册会计师职业道德规范 code of ethics for professional accountants lEbR)B,  
　　　　　　　　　　　 Rules of professional conduct 0*
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    独立 independence u:H 3.5)%  
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    客观 objectivity VBsFT2XiL  
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    公正 integrity )tI2?YIR  
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    专业胜任能力 professional competence grfdvN  
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    应有关注 due care l)rvh#D  
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    保密 confidentiality confidence A"<)(M+kG  
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    职业行为 professional conduct !_z<W~t"  
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    技术准则 technical standards
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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 vH?+JN"A  
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    费用 fee k1Mxsd  
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    佣金 commission [cLU
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    经济利益 interest (zw=qbS&  
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    经济利益的冲突 conflicts of interest s8yTK2v2\  
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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. 6=g]Y!o$  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. xX &>5 "  
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    更换会计师事务所 Changes in professional appointments gC_s\WU  
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    国际趋同 global convergence /international convergence G0;EbJ/&  
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    鉴证业务 assurance services E_![`9i  
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    全面质量管理 quality control of audit 6aF'^6+a  
　　　　　　 Enforce the ethical guidance LnI{S{]wDh  
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    注册会计师的法律责任Professional responsibility Puth8$  
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    “深口袋”理论 deep-pocket theory C>`.J_N  
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    创新会计处理 creative accounting d0}% %T  
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    诉讼爆炸 litigation explosion z5yb$-j  
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    违约 breach the contract !.2CAL  
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    过失 negligence /Misconduct )(?UA$"  
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    欺诈 cheat / illegal acts ReB(T7Vk=  
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    审计目标 audit objectives z7t'6Fy9'  
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    怀疑态度 suspend j_6`s!Yw  
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    财务报表认定： financial statement assertions we H@S  
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    存在 existence p'%: M  
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    权利与义务 rights and obligations
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    发生 occurrence /50g3?X,  
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    完整性 completeness R!_8jD:$  
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    准确性和计价 measurement and valuation aX[1H6&=7  
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    分类和可理解性 classification and understandability 35%[DUkb
 
　　　　　　　 presentation and disclosure =;k+g?.@I  
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    财务报表循环 cycles !Hd vCYB>  
    Sales and receivables cycle XYK1-m}2  
    Purchases and payables cycle /+x#V!zM  
    Wages and salaries cycle Hn#GS9d_?  
    Petty cash cycle ~_l6dDJ  
    Inventory recording cycle :!+}XT7)/  
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    截止 cut-off t> x-1vf%  
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    审计任务约定书 the letter of engagement {;Y 89&*R  
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    管理层声明书 report of the directors’ responsibilities for the financial statement nL":0!DTRD  
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    审计证据 audit evidence S/n j5Lh  
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    审计工作底稿 audit working paper FUyB
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    审计记录 audit records "'z,[v50&  
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    计划工作 planning 96"yNqBf  
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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. eq@am(#&kY  
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    审计风险 audit risk ()QOZ+x_!  
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    检查风险 detection risk lC'{QUC  
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    重大错报风险 risk of material misstatement in audit report %]a @A8o0  
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    风险评估 risk evaluation ;ZQ-uz  
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    分析复核程序 analytical review procedures AW,v  
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    内部控制 internal control PGPISrf  
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    局限性 limitation w(76H^e  
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    控制环境 control environment S=0"f}Jo.  
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    信息系统与沟通 information system and communication up\oWR:  
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    符合性测试 compliance test .]W ;2G  
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    控制测试 control test v! 7s M  
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    报表层次重大错报 material misstatement on level of financial statement ;{<aA 5  
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    认定层次重大错报 material misstatement on level of assertion ~bdv_|k  
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    实质性程序 substantial procedures y[: ~CL  
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    舞弊 fraud 9T(L"9r-e  
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    审计抽样 sampling %'Zc2h&z  
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    抽样风险 sampling risk PG{i,xq_B{  
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    非抽样风险 non-sampling risk ojH hT\M`  
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    统计抽样 statistical sampling ;{|X,;s  
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    非统计抽样 non-statistical sampling \+- zRR0  
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    销售与收款循环审计 Sales and receivables cycle 7ftR4  
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    采购与付款循环审计 Purchases and payables cycle cAD[3b[Gk  
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    存货与仓储循环审计 Inventory recording cycle 'T\dkSJv;V  
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    监盘 physical inspection GL1'Zo
 
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    筹资与投资循环审计 Investment and finance cycle Yc^%zxub  
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    货币资金审计 Audit of monetary assets Pg
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    完成审计工作 finish the audit work \[yr=X  
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    期初余额 opening balance iOXZ]Xj5  
    期后事项 events after the balance sheet date z v>Oh#  
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    或有事项 contingent evens `ncNEHh7K  
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    试算平衡表 trail balance hk%k(^ekU]  
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    审计报告  Audit report h4 _b!E@  
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     标题 title B MM--y@  
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    收件人 receiver #ly@;!M  
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    引言段 introduction 69-:]7.g  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements XVt/qb%)r  
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    注册会计师的责任段 auditor’s responsibility AEY$@!8  
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    审计意见段 opinion C-m*?))go  
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    注册会计师的监管和盖章auditor’s signature ?c]n^GvG  
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    会计师事务所的名称、地址和盖章auditor’s address ?s?$d&h  
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    报告日期 date of the Auditor’s report P ZxFZvE  
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    无保留意见 unqualified audit report b7HffO O  
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    非无保留意见 modified audit report ySe$4deJ  
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    保留意见 qualified opinion }s_hD`'  
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    无法表示意见 disclaimer 2C$R4:Ssw)  
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    否定意见 adverse TW7:q83{l  
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