[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 P&Keslk  
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    毕马威 KPMG 7Yg1z%%U  
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    德勤 Deloitte Touche Tohmatsu {]\7 M|9\  
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    安达信 Arthur Anderson #aX#gh}1  
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    安然 Enron EGl<oxL*R2  
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    世通 worldcom Y#@D% a8  
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    国际会计师联合会 IFAC ?-j/X6(\(  
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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 BvP\c_  
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    美国注册会计师协会 AICPA |&4A"2QN  
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    中国注册会计师协会 CICPA 2.Z#\6Vj  
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    审计 audit wXUR9H|0(  
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    内部审计 internal audit ?;RY/[IX6  
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    政府审计 public sector audit _WNbuk0  
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    账项基础审计 accounting number-based audit %1 )c{7  
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    风险导向审计方法 risk-oriented audit approach ~Z5AImR|  
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    其他鉴证业务 audit related services !\#Wq{p>W*  
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    审阅业务 review G/JGb2I/7|  
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    有限责任合伙制 limited liability partnerships, LLPs 6c!
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    注册会计师职业道德规范 code of ethics for professional accountants u43Mo\"<&%  
　　　　　　　　　　　 Rules of professional conduct :WRD<D_4  
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    独立 independence Y%/RGYKh  
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    客观 objectivity wa,`BAKJ+F  
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    公正 integrity to: ;:Goa  
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    专业胜任能力 professional competence fBh"  
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    应有关注 due care ~2>Adp  
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    保密 confidentiality confidence fYuSfB+<  
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    职业行为 professional conduct s=)W  
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    技术准则 technical standards _ uOi:Ti  
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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 mW]dhY 3X  
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    费用 fee :uAL(3pQ  
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    佣金 commission 4Yvz-aSyO  
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    经济利益 interest hbYstK;]Z  
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    经济利益的冲突 conflicts of interest J t.<Z&  
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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. n`^
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. *Z"cXg^ti  
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    更换会计师事务所 Changes in professional appointments :g$"Xc8Zn  
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    鉴证业务 assurance services `=;}I@]zj)  
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    全面质量管理 quality control of audit ,62~u'hR5  
　　　　　　 Enforce the ethical guidance 1VYH:uGuAU  
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    注册会计师的法律责任Professional responsibility (@NILK  
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    “深口袋”理论 deep-pocket theory VEa"^{,w  
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    创新会计处理 creative accounting dlyGgaV*X  
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    诉讼爆炸 litigation explosion Z[[*:9rY|  
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    违约 breach the contract YCP D+  
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    过失 negligence /Misconduct 3VU4E|s>  
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    欺诈 cheat / illegal acts dSjO12b  
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    审计目标 audit objectives vy2<'V*y}  
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    怀疑态度 suspend k t`ln  
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    财务报表认定： financial statement assertions /Q9
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    存在 existence ^%%Rf  
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    权利与义务 rights and obligations `dF~'  
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    发生 occurrence
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    完整性 completeness 7Z+Fjy-B  
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    准确性和计价 measurement and valuation ai/]E6r  
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    分类和可理解性 classification and understandability Uth+4A
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　　　　　　　 presentation and disclosure wGMoh.GTh  
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    财务报表循环 cycles 8MW-JZ  
    Sales and receivables cycle 4D5Wse  
    Purchases and payables cycle 'H`:c+KDG`  
    Wages and salaries cycle 5WHqD!7u  
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    Inventory recording cycle $#%R_G]  
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    截止 cut-off s`Z.H5V>\  
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    审计任务约定书 the letter of engagement 0 -M i q  
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    管理层声明书 report of the directors’ responsibilities for the financial statement ^Rl?)_)1HE  
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    审计证据 audit evidence 7H6G e-u  
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    审计工作底稿 audit working paper &B:L9^  
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    审计记录 audit records NG\'Ii:-J  
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    计划工作 planning 1fJ~Wp @1  
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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. qoT&N,/  
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    审计风险 audit risk IuFr:3(  
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    检查风险 detection risk ?t}s3P!Q3w  
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    重大错报风险 risk of material misstatement in audit report ,6^Xn=o #  
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    风险评估 risk evaluation *E>R1bJ8  
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    分析复核程序 analytical review procedures T6?03cSE  
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    内部控制 internal control {[bpvK  
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    局限性 limitation 1bz^$2/k  
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    控制环境 control environment : maBec)  
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    符合性测试 compliance test [#X}(  
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    控制测试 control test 2ZbSdaM=  
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    报表层次重大错报 material misstatement on level of financial statement >X[:(m'  
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    认定层次重大错报 material misstatement on level of assertion uARkf'  
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    实质性程序 substantial procedures h1B_*L   
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    舞弊 fraud #5^OO ou|  
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    审计抽样 sampling Pktnj
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    抽样风险 sampling risk G&Yo2aADR  
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    非抽样风险 non-sampling risk 8"LM:0x  
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    统计抽样 statistical sampling 7bGOE_r  
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    非统计抽样 non-statistical sampling V'za
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    销售与收款循环审计 Sales and receivables cycle 9 )[)07  
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    采购与付款循环审计 Purchases and payables cycle 8 t7r^[T  
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    存货与仓储循环审计 Inventory recording cycle < uV@/fn<  
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    监盘 physical inspection ?!c7Zx,(  
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    筹资与投资循环审计 Investment and finance cycle 6/'X$
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    货币资金审计 Audit of monetary assets XCgC^c'  
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    完成审计工作 finish the audit work R+U*]
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    期初余额 opening balance a>ye  
    期后事项 events after the balance sheet date 1b7?6CqV  
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    或有事项 contingent evens nc.P  
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    试算平衡表 trail balance Fy>g*3  
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    审计报告  Audit report az }zoFl  
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     标题 title .7Pp'-hK  
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    收件人 receiver `sv]/8RN  
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    引言段 introduction G !D~*B9G  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements v9gaRqi8  
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    注册会计师的责任段 auditor’s responsibility hbx+*KM  
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    审计意见段 opinion r$LU$F  
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    注册会计师的监管和盖章auditor’s signature xi.QHKBZaH  
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    会计师事务所的名称、地址和盖章auditor’s address IpKI6[2{`f  
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    报告日期 date of the Auditor’s report c(3c|n  
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    无保留意见 unqualified audit report )%: W;H  
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    非无保留意见 modified audit report 7i=ER*F~  
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    保留意见 qualified opinion %7Gq#rq  
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    无法表示意见 disclaimer On+0@hh  
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    否定意见 adverse a=[|"J<M  
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