[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 $gMCR b,  
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    毕马威 KPMG x"(9II*  
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    安然 Enron +ySY>`1k~  
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    世通 worldcom 4%*hGh=  
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    国际会计师联合会 IFAC !5x Ly6=}  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 83.E0@$  
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    美国注册会计师协会 AICPA <E':[.zC  
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    中国注册会计师协会 CICPA wUi(3g|A  
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    内部审计 internal audit Xz;b,C&*t  
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    账项基础审计 accounting number-based audit |Vx~fKS\  
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    风险导向审计方法 risk-oriented audit approach ~hURs;Sb  
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    其他鉴证业务 audit related services [V@yRWI   
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    审阅业务 review |0{ i9.=  
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    有限责任合伙制 limited liability partnerships, LLPs LCQkgRs}~{  
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    注册会计师职业道德规范 code of ethics for professional accountants {e]NU<G ,  
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    客观 objectivity p[YWSjf  
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    公正 integrity R'EW7}&  
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    专业胜任能力 professional competence $P?{O3:V  
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    应有关注 due care 3kLOoL?  
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    保密 confidentiality confidence 9YSVK\2$  
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    职业行为 professional conduct /{N))  
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    技术准则 technical standards i X/tt  
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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 U5rxt^  
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    费用 fee ^\YQ_/\~L  
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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. ,cQ)cY[  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. @+0V& jc  
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    更换会计师事务所 Changes in professional appointments S 1ibw\'  
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    国际趋同 global convergence /international convergence Orc>.~+f%A  
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    鉴证业务 assurance services Bi_J5 If  
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    全面质量管理 quality control of audit |Y4q+sDW  
　　　　　　 Enforce the ethical guidance Y?.gfEXSQo  
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    注册会计师的法律责任Professional responsibility IuWX*b`v  
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    “深口袋”理论 deep-pocket theory I:/4t^%  
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    创新会计处理 creative accounting ./!KE"
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    诉讼爆炸 litigation explosion O<iI  
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    违约 breach the contract J]]\&MtaO  
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    过失 negligence /Misconduct 7n>|D^  
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    审计目标 audit objectives )Jz!Ut  
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    财务报表认定： financial statement assertions ]Qy,#p'~&H  
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    发生 occurrence
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    完整性 completeness mlmnkgl ]  
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    准确性和计价 measurement and valuation Y/!0Q6<[2Y  
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    分类和可理解性 classification and understandability 9Iy[E,j  
　　　　　　　 presentation and disclosure )rS^F<C  
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    审计任务约定书 the letter of engagement M`q#,Y?3^I  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 1gL8$.B?  
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    审计证据 audit evidence UfO'.8*v  
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    审计工作底稿 audit working paper N_|YOw6  
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    审计记录 audit records M~#5/eRX  
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    计划工作 planning yFa&GxSq  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. mn,=V[f  
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    审计风险 audit risk 5,g$|,Shv  
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    检查风险 detection risk vBV"i9n   
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    重大错报风险 risk of material misstatement in audit report 9?v)  
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    风险评估 risk evaluation ]ZBgE\[  
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    分析复核程序 analytical review procedures V:$[~)k8  
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    内部控制 internal control <$Xn:B<H  
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    局限性 limitation zkw 0jX~  
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    控制环境 control environment +G>aj'\M|  
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    控制测试 control test >V77X+!  
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    报表层次重大错报 material misstatement on level of financial statement 9;'>\ImI  
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    认定层次重大错报 material misstatement on level of assertion b3jU~L$  
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    实质性程序 substantial procedures !)=#p
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    舞弊 fraud !'c6Hs  
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    审计抽样 sampling :5n"N5Go  
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    抽样风险 sampling risk gPn%`_d5  
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    非抽样风险 non-sampling risk 9^=t@  
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    统计抽样 statistical sampling mDe+ M{/  
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    非统计抽样 non-statistical sampling bE%mgaOh  
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    销售与收款循环审计 Sales and receivables cycle UeC%Wa<[  
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    采购与付款循环审计 Purchases and payables cycle !S$oaCxM  
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    存货与仓储循环审计 Inventory recording cycle (urfaZ;@+  
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    监盘 physical inspection t8wz'[z  
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    筹资与投资循环审计 Investment and finance cycle Xk7$?8r4&  
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    货币资金审计 Audit of monetary assets Y+Q
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    完成审计工作 finish the audit work WhVmycdv  
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    期初余额 opening balance IU;pkgBj0Y  
    期后事项 events after the balance sheet date 4jZi62  
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    或有事项 contingent evens |] f"j':  
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    试算平衡表 trail balance |rms[1<_  
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    审计报告  Audit report >8{`q!=|~  
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    引言段 introduction vGMOXbq4&  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements \t~u :D  
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    注册会计师的责任段 auditor’s responsibility ![."xHVeL  
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    审计意见段 opinion XC8z|A-@  
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    注册会计师的监管和盖章auditor’s signature Y=wP3q  
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    会计师事务所的名称、地址和盖章auditor’s address K
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    报告日期 date of the Auditor’s report Xrzh*sp  
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    无保留意见 unqualified audit report 1Mhc1MU  
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    非无保留意见 modified audit report bz,cfc ;?$  
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    保留意见 qualified opinion DEeL48{R  
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    无法表示意见 disclaimer jKi*3-&  
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    否定意见 adverse 'C?f"P:X{  
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