[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers 0z&]imU  
q@k/"ee*?  
    安永 Ernst & Young 3L}eFg,d  
*-uA\  
    毕马威 KPMG q:h7Jik  
U )kl!  
    德勤 Deloitte Touche Tohmatsu >NLG"[\  
3v\69s  
    安达信 Arthur Anderson b9nTg  
c12mT(+-  
    安然 Enron )Fk *'6  
&:Q^j:  
    世通 worldcom ]R%[cr  
8Of.n7{  
    国际会计师联合会 IFAC ) uM*`%  
M3 q%(!2  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB KU$:p^0l;*  
>b\{y}[  
    美国注册会计师协会 AICPA NM FgCL  
u@&e{w~0  
    中国注册会计师协会 CICPA +4L]Z;k  
U{1%ldOJ%  
hTfq>jIB_  
    审计 audit 75v7w  
an q1zH  
    内部审计 internal audit p^.qwP\P  
X$r5KJU
 
    政府审计 public sector audit qwhDv+o  
arK(dg~S  
    账项基础审计 accounting number-based audit 2i9FzpC3  
,
9,cN-/a  
    风险导向审计方法 risk-oriented audit approach mD5Vsy{Pb  
&{4KymB:  
    其他鉴证业务 audit related services 8'WoG]E_  
ql/K$#u  
    审阅业务 review "L4ZE4|)  
zv.#9^/y  
    有限责任公司制 limited liability companies, LLCs &=f] a  
J497 >w[  
    有限责任合伙制 limited liability partnerships, LLPs ;t~Y>,  
GG
&J  
#~}4< 18  
    注册会计师职业道德规范 code of ethics for professional accountants `d
c&B  
　　　　　　　　　　　 Rules of professional conduct 2CMWJi  
@`mr|-Rp@  
    独立 independence d9iVuw0u<  
- +<ai  
    客观 objectivity &s#OiF8  
v[~~q  
    公正 integrity kxQ al  
xiv8q/  
    专业胜任能力 professional competence q}PUwN6  
<)  cJz  
    应有关注 due care ^O.` P  
'' ^2
rF^  
    保密 confidentiality confidence 3>>Ca;>$  
Sq]VtQ(  
    职业行为 professional conduct %y)]Q|   
ECsb?n7e  
    技术准则 technical standards cb=ixn  
 o,rK8x  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent ZAJ~Tbm[f  
5Lm-KohT'  
    费用 fee _TwEym.V  
? K Dg|d  
    佣金 commission rF$S  
'7<^x>D|  
    经济利益 interest [jz@d\k$_  
zYxA#TZL  
    经济利益的冲突 conflicts of interest (%j V[Q  
v65]$%F?  
    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. (fYYcpd,k  
yxtfyf|9 '  
ux8K$$$  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. #/"Tb^c9  
5KNa-\  
    更换会计师事务所 Changes in professional appointments i ,zZJ=a$  
rR4?*90vjj  
}ssP%c]  
    国际趋同 global convergence /international convergence Xz?7x0)Z  
U#x`u|L&6  
    鉴证业务 assurance services ^V~^[Yp  
2Akh/pb  
    全面质量管理 quality control of audit ~tLvD[n[  
　　　　　　 Enforce the ethical guidance N(e>]ui  
*:%I|5  
5g`J}@"k  
    注册会计师的法律责任Professional responsibility 4d_Az'7`4  
|hS^eK_  
    “深口袋”理论 deep-pocket theory bzaweAH  
Jt:)(&-t  
    创新会计处理 creative accounting >}bkX 6c5  
0h kZ  
    诉讼爆炸 litigation explosion \j<aFOT(  
KBoW(OP4'  
    违约 breach the contract D;hJK-Y  
Rzyaicj^
c  
    过失 negligence /Misconduct y:  ]  
dUBf.2ry  
    欺诈 cheat / illegal acts 4av  
2uT@jfj:r  
    审计目标 audit objectives V`0Y p  
_&N:%;9uD  
    怀疑态度 suspend BM9:|}\J65  
g*-}9~  
    财务报表认定： financial statement assertions %EYh*g{G  
_PLZ_c:O  
    存在 existence R|k!w ]  
.kyes4Z  
    权利与义务 rights and obligations
O))j  
L<G6)'5W  
    发生 occurrence ]M 2n%9  
aI;fNy/K  
    完整性 completeness +f}w+  
NA YwuE-`  
    准确性和计价 measurement and valuation #'m#Q6`  
#^_7i)=~  
    分类和可理解性 classification and understandability 7CCSG{k  
　　　　　　　 presentation and disclosure M=fhRCUB  
f*EDSJu\  
    财务报表循环 cycles -^*8D(j*  
    Sales and receivables cycle p`S~UBcL.  
    Purchases and payables cycle x&N@R?AG1  
    Wages and salaries cycle S] 4RGWn  
    Petty cash cycle *CVI@:Q9  
    Inventory recording cycle Oiw!d6"Ovq  
PWV+M@  
    截止 cut-off fc<,
kRp  
bWZ
oGFT  
    审计任务约定书 the letter of engagement <899r \  
BA9;=orx  
    管理层声明书 report of the directors’ responsibilities for the financial statement %+dRjG~TB  
eH9
-GGr
 
    审计证据 audit evidence :2lM7|@/  
P#/s5D
8  
    审计工作底稿 audit working paper oMxpdG3y-  
/AIFgsaY  
:FixLr!q  
    审计记录 audit records pW&8 =Ew  
L(/wsw~y*  
    计划工作 planning $wcV~'f M  
+p-S36K~,7  
    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. HmV JkkksJ  
Ut(BQM>U+$  
    审计风险 audit risk i;J*9B _U  
'l1cuAP!+  
    检查风险 detection risk /b{Ufo3v  
d 8z9_C-  
    重大错报风险 risk of material misstatement in audit report o6X<FE#8  
nB |fw"
 
?o d*"M  
    风险评估 risk evaluation %"3tGi:/  
3UcOpq2i\  
    分析复核程序 analytical review procedures 7':<I-Fm  
&RlYw#*1.  
    内部控制 internal control \qbEC.-K  
Zk #C!]=  
    局限性 limitation UQ 2;Dg G%  
L ~$&+g  
    控制环境 control environment ibgF,N  

FFc?Av?_  
z6OJT6<'  
    信息系统与沟通 information system and communication =YR+`[bfI  
r
gu7g  
    符合性测试 compliance test =1j`VJU9  
-:V2Dsr6;  
    控制测试 control test M-5zsN  
{Y
ti  
    报表层次重大错报 material misstatement on level of financial statement HT
P~5J  
h='@Q_1Sb  
lJ<( mVt  
    认定层次重大错报 material misstatement on level of assertion gk"J+u
M  
7=4V1FS6i  
i'0ol^~y6  
    实质性程序 substantial procedures pB79#4  
;hPo5uZQ  
    舞弊 fraud +
'D
#VG  
+C(/.X Kz%  
    审计抽样 sampling <V*M%YWs  
uX,ln(9I*H  
    抽样风险 sampling risk K/LoHWy+n*  
D^2yP~(  
    非抽样风险 non-sampling risk MtK5>mhZI`  
G;bE_O  
    统计抽样 statistical sampling 5,?Au  
FuO'%3;c  
0bG2YMs  
    非统计抽样 non-statistical sampling x W'(]Z7_  
.sbV<ulbc  
    销售与收款循环审计 Sales and receivables cycle <k2]GI-}h  
_6'HBE  
    采购与付款循环审计 Purchases and payables cycle h+Tt+Q\  
AY%Y,<a  
    存货与仓储循环审计 Inventory recording cycle w24@KaKFo  
GwZ(3  
    监盘 physical inspection n&}ILLc  
9@z" ~H  
    筹资与投资循环审计 Investment and finance cycle Amvl/bO  
r1X\$&  
    货币资金审计 Audit of monetary assets !4 G9`>n  
gR) )K)  
    完成审计工作 finish the audit work G |vG5$Nf  
{AqPQeNgz  
    期初余额 opening balance i^DZK&B@u  
    期后事项 events after the balance sheet date . xdSUe  
R>. %0%iq  
    或有事项 contingent evens k-\RdX)E  
Zae$M0)  
    试算平衡表 trail balance q/yL={H?  
[O(8
izv  
    审计报告  Audit report Mi_/ ^  
m|+g_JZ  
     标题 title 69u"/7X  
m%km@G$  
    收件人 receiver }W k!):=y  
4&([<gyR<  
    引言段 introduction S-k:+4  
cp
>1b8l6?  
    管理层对财务报表的责任段 management’s responsibility for the financial statements J.QFrIB{]+  
<;Bv6.Z  
    注册会计师的责任段 auditor’s responsibility *_7%n-k  
J-g<-!>RM  
    审计意见段 opinion =%V(n{7=  
!z]2+  
    注册会计师的监管和盖章auditor’s signature d%:   
.0>2j(  
+1%7*2q,  
    会计师事务所的名称、地址和盖章auditor’s address wR=WS',  
mxJ& IV  
    报告日期 date of the Auditor’s report qKg*/)sD(  
qx~-(|s `H  
    无保留意见 unqualified audit report S @MO  
g",htYoEnj  
F"<TV&xf  
    非无保留意见 modified audit report Th6xwMq  
^xwnX=Np  
    保留意见 qualified opinion ]hL`HP  
89 [5a  
    无法表示意见 disclaimer TZk.?@s5  
3,<$z1Jm  
z.q^`01/H  
    否定意见 adverse RrGFGn{  
'dstAlt?