[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers >?b<)Q*<  
V,>_L  
    安永 Ernst & Young [5&zyIi  
y?BzZ16\bL  
    毕马威 KPMG u@!iByVAg  
@)0-oa,u+  
    德勤 Deloitte Touche Tohmatsu iy&*5U  
"]BefvE  
    安达信 Arthur Anderson ).+!/x  
bJ8~/
d]+  
    安然 Enron ![O@{/  
z?C;z7eT  
    世通 worldcom *h ~Y=#`8*  
j!c[$;  
    国际会计师联合会 IFAC RfPRCIo  
XxT7YCi  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB TF %8pIg>Z  
k &\YfE3*  
    美国注册会计师协会 AICPA dt NHj/\  
G$\2@RT9[  
    中国注册会计师协会 CICPA 5gpqN)|)[  
F">>,Oc)U"  
cE x$cZRMI  
    审计 audit #UN(R  

 .*H0{  
    内部审计 internal audit ZB-+bY  
%SV"iXxY  
    政府审计 public sector audit j[
/'`1tOe  
$"Oy }  
    账项基础审计 accounting number-based audit B!jINOg  
A:"J&TbBx  
    风险导向审计方法 risk-oriented audit approach &JoMrcEZ  
Q !5P  
    其他鉴证业务 audit related services @Yua%n6]#D  
gIA{6,A  
    审阅业务 review 0`X%&  
],r?]>  
    有限责任公司制 limited liability companies, LLCs bTzVmqGY  
^ K8JE,  
    有限责任合伙制 limited liability partnerships, LLPs |=.z0{A7H  
SfE^'G\  
9E{Bn#  
    注册会计师职业道德规范 code of ethics for professional accountants mfu>j,7l  
　　　　　　　　　　　 Rules of professional conduct qL^ }t_>  
"AjtNL5  
    独立 independence JL1%XQ i  
?v2OoNQ   
    客观 objectivity n3{m "h3  
U5mec167  
    公正 integrity an3HKfv  
.kM74X=S  
    专业胜任能力 professional competence @]f"X>  
J WG7QH  
    应有关注 due care ^o't&  
)>,b>7  
    保密 confidentiality confidence z;x`dOP  
YgaJ*%\  
    职业行为 professional conduct Yt*M|0bL  
x+5Q}ux'G  
    技术准则 technical standards *qg9~/  
S=lA^#'UdX  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent d
J`Fvj  
x&R&\}@G m  
    费用 fee fmie,[  
?G
l'-tV  
    佣金 commission uVqJl{e\  
s<qSelj  
    经济利益 interest CG
g:e:4  
K G~](4JE(  
    经济利益的冲突 conflicts of interest h~elF1dG  
@.kv",[{[  
    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. pooi8" G  
8 Oeg"d  
$XFG1?L!  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. )iy>sa{  
14\%2nE  
    更换会计师事务所 Changes in professional appointments ;:*o P(9k  
}M/w 0U0o  
ZP?k|sEH  
    国际趋同 global convergence /international convergence UA,&0.7  
5S7`gN.  
    鉴证业务 assurance services ?w# >Cs(  
c i7;v9  
    全面质量管理 quality control of audit W<2%J)N<  
　　　　　　 Enforce the ethical guidance cFUYT$8>  
!gy'_Y  
*cp|lW!ag  
    注册会计师的法律责任Professional responsibility `ea$`2  
zx(j6  
    “深口袋”理论 deep-pocket theory 5HG 7M&_  
J+\F)k>r  
    创新会计处理 creative accounting O)
Nt"k7 b  
'*>LZo4  
    诉讼爆炸 litigation explosion ~B(]0:  
TFxb\  
    违约 breach the contract D0i84I`Z%  
.EloBP  
    过失 negligence /Misconduct p{Pa(Z]G  
B<1*p,z  
    欺诈 cheat / illegal acts ^&&dO*0{  
DHt 8 f  
    审计目标 audit objectives CX':nai  
3N+P~v)T'  
    怀疑态度 suspend EFql g9bK  
4Bx1L+Cg  
    财务报表认定： financial statement assertions JIb<>X,  
F:pXdU-xf  
    存在 existence r %0  
Ynz^M{9)K  
    权利与义务 rights and obligations g#[9O'H  
#EHBS~^  
    发生 occurrence c;U\nC<Y  
V"$t>pAG  
    完整性 completeness +{hxEDz  
sxThz7#i)  
    准确性和计价 measurement and valuation V2VsJ  
,;+\!'lS  
    分类和可理解性 classification and understandability $+
P v fQ  
　　　　　　　 presentation and disclosure x(]s#D!)  
Qmn5umd=?\  
    财务报表循环 cycles d`~#uN {  
    Sales and receivables cycle (X!/tw,.  
    Purchases and payables cycle eU%5CVH.v  
    Wages and salaries cycle T@yH.4D  
    Petty cash cycle a|nlmH"l  
    Inventory recording cycle hsqUiB tc6  
^<E+7  
    截止 cut-off m6;Xo}^w  
CzvlZDo  
    审计任务约定书 the letter of engagement W77JXD93  
J~_p2TZJ\3  
    管理层声明书 report of the directors’ responsibilities for the financial statement 2M&4]d  
{t=Nnc15K  
    审计证据 audit evidence 22BJOh   
='VIbE@qC  
    审计工作底稿 audit working paper 'oT}jI
 
Ep?a>\  
JA(nDD/;  
    审计记录 audit records \
^#1~Kx  
Tby+Pd;  
    计划工作 planning 5ef&Ih.3  
mSj
[t 
  
    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. ]UgAz  
Ki=7nKs  
    审计风险 audit risk "^XN"SUw  
:.35pp,0  
    检查风险 detection risk $AXz/fGV  
%<M<'jxSca  
    重大错报风险 risk of material misstatement in audit report |iwTzlt*#  
xJ"Zg]d{  
]~K&mNo  
    风险评估 risk evaluation rmabm\QY  
`PW=_f={  
    分析复核程序 analytical review procedures > T-O3/KN  
XS!ZTb>[  
    内部控制 internal control :?UIy N?  
=d5!O~}r>  
    局限性 limitation xc/|#TC8?  
|
E~X]_Y  
    控制环境 control environment ;9I#>u  
QE#$bCw  
(C3d<a\:  
    信息系统与沟通 information system and communication <>e<Xd:77{  
)/U1; O  
    符合性测试 compliance test Dq?2mXOqD  
Z~c7r n  
    控制测试 control test 
{30< Vc=  
; Q 6:#  
    报表层次重大错报 material misstatement on level of financial statement PR'FSTg  
F4&N;Zm2  
%om7h$D=`  
    认定层次重大错报 material misstatement on level of assertion )F$Stg3e  
v'>Yc#VJ  
5r
WRE-  
    实质性程序 substantial procedures Za f)  
up1aFzY|6x  
    舞弊 fraud c:6w >:  
}O>Zu[8a  
    审计抽样 sampling @s@  
Orb(xLChJ  
    抽样风险 sampling risk ?oJ~3Kg  
zh.c_>jS  
    非抽样风险 non-sampling risk [T%blaSX  
lC4By,1*  
    统计抽样 statistical sampling 4bB xZ Y  
EsWszpRqb  
C
49 G&  
    非统计抽样 non-statistical sampling z K(5&u  
{DK:"ep  
    销售与收款循环审计 Sales and receivables cycle bpx=&74,6m  
&\H5*A.HkA  
    采购与付款循环审计 Purchases and payables cycle cR&xl^BJ  
$G_<YVXcG  
    存货与仓储循环审计 Inventory recording cycle O9_YVE/-]  
"qsNySI  
    监盘 physical inspection 2o$8CR;  
]]Z,Qu#<-  
    筹资与投资循环审计 Investment and finance cycle Z:v1?v  
:=Q|gRTL*  
    货币资金审计 Audit of monetary assets |gVO Iq  
X]fw9tZ  
    完成审计工作 finish the audit work ) G{v>Z,  
f UIs(}US  
    期初余额 opening balance gAj)3T@  
    期后事项 events after the balance sheet date j VZi_de  
(*RybKoaA  
    或有事项 contingent evens -!0LIr:"  
yd72y'zi  
    试算平衡表 trail balance KVR}Tp/R  
.vv*bx   
    审计报告  Audit report UW* aSZ/?  
3+-(;>>\  
     标题 title ay_D.gxz  
m%[t&^b}T  
    收件人 receiver =5ih,>>g  
{K:Utdu($q  
    引言段 introduction !Ia"pNDf  
p*0Ve21i,  
    管理层对财务报表的责任段 management’s responsibility for the financial statements gQuw|u  
)sf~l6  
    注册会计师的责任段 auditor’s responsibility $vBU}~l7  
-W_s]oBg  
    审计意见段 opinion Q:gn>/  
tFaE cP  
    注册会计师的监管和盖章auditor’s signature qN[7zsaj  
(UF!Zb]{  
pQ 6#L  
    会计师事务所的名称、地址和盖章auditor’s address EaD@clJS  
/6?plt&CA  
    报告日期 date of the Auditor’s report bUN,P"  
O->eg  
    无保留意见 unqualified audit report @MB _gt)7?  
4w( vR
e  
pq3 A%|  
    非无保留意见 modified audit report &=Zg0Q  
U 0RfovJ  
    保留意见 qualified opinion oKi1=d+T  
EQ7n'W
qq  
    无法表示意见 disclaimer X`n0b<  
<83gn :$  
U"+ ry.3`  
    否定意见 adverse 4n H91Z9=  
E`fssd~