[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers un{LwZH  
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    安永 Ernst & Young ),9^hJ1+@  
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    毕马威 KPMG R`? '|G]P  
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    德勤 Deloitte Touche Tohmatsu \'z&7;p x  
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    安达信 Arthur Anderson HAq  
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    安然 Enron [,A*nU$  
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    世通 worldcom ~p9nAACU  
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    国际会计师联合会 IFAC ,BG aJ|k  
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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 c&!EsMsU  
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    美国注册会计师协会 AICPA El3Y1g3+3  
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    中国注册会计师协会 CICPA (/x%zmY;/U  
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    审计 audit W{pyU\  
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    内部审计 internal audit F:p'%#3rU/  
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    政府审计 public sector audit mmE!!J`B  
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    账项基础审计 accounting number-based audit ={HYwP;  
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    风险导向审计方法 risk-oriented audit approach z[zURj-*]  
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    其他鉴证业务 audit related services {s]yP_  
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    审阅业务 review X~m*`UH  
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    有限责任公司制 limited liability companies, LLCs {51<EvyE*  
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    有限责任合伙制 limited liability partnerships, LLPs Dt)O60X3>  
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    注册会计师职业道德规范 code of ethics for professional accountants "x;|li3;  
　　　　　　　　　　　 Rules of professional conduct ccUI\!TD{/  
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    独立 independence oqLM-=0<}  
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    客观 objectivity X\\c=[#8-  
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    公正 integrity yeI((2L@E2  
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    专业胜任能力 professional competence y7iHB k"^:  
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    应有关注 due care GJpQcse%  
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    保密 confidentiality confidence #Uc0 W  
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    职业行为 professional conduct hn$l<8=Q_  
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    技术准则 technical standards OrN~ Y#D  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent }"QV{W  
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    费用 fee n@`D:;?{  
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    佣金 commission #YABbwH  
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    经济利益 interest !(%^Tg=  
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    经济利益的冲突 conflicts of interest Wciw6.@  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. #$W bYL|  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. aPELAU-  
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    更换会计师事务所 Changes in professional appointments [xm{4Ba2X  
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    国际趋同 global convergence /international convergence A2C|YmHk  
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    鉴证业务 assurance services >vr!3  
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    全面质量管理 quality control of audit mN!5JZ'2  
　　　　　　 Enforce the ethical guidance Q!%C:b  
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    注册会计师的法律责任Professional responsibility Kuj*U'ed7t  
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    “深口袋”理论 deep-pocket theory D'nO  
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    创新会计处理 creative accounting Ao2m"ym  
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    诉讼爆炸 litigation explosion dn? #}^,"  
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    违约 breach the contract vk^/[eha  
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    过失 negligence /Misconduct Y{Yp N  
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    欺诈 cheat / illegal acts 5O7x4bY  
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    审计目标 audit objectives +"~~;J$  
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    怀疑态度 suspend Q?1' JF!G  
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    财务报表认定： financial statement assertions W5&;PkhQ6  
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    存在 existence xs'vd:l.Pp  
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    权利与义务 rights and obligations ~9tPT0^+  
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    发生 occurrence SK>*t KY  
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    完整性 completeness g_T[m*  
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    准确性和计价 measurement and valuation @D'NoA@1A  
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    分类和可理解性 classification and understandability SLj2/B0  
　　　　　　　 presentation and disclosure rX^wNH  
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    财务报表循环 cycles uyp| Xh,  
    Sales and receivables cycle 8M"0o}wx  
    Purchases and payables cycle 3lZ5N@z69  
    Wages and salaries cycle GD]yP
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    Petty cash cycle Fq-AvU  
    Inventory recording cycle $@wTc  
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    截止 cut-off jRhOo%p  
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    审计任务约定书 the letter of engagement <8'-azpJ6<  
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    管理层声明书 report of the directors’ responsibilities for the financial statement Z^fkv  
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    审计证据 audit evidence EWr8=@iU  
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    审计工作底稿 audit working paper )S,R
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    审计记录 audit records BS6UXAf{|Z  
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    计划工作 planning IPIas$  
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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. rEM#J"wF  
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    审计风险 audit risk U6B-{l:W  
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    检查风险 detection risk C `>1x`n  
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    重大错报风险 risk of material misstatement in audit report {p70( ]v  
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    风险评估 risk evaluation $O)fHD'  
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    分析复核程序 analytical review procedures YyF=u~l  
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    内部控制 internal control LXGlG  
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    局限性 limitation V"r2 t9A  
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    控制环境 control environment )[c@5z y~*  
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    信息系统与沟通 information system and communication H/v|H}d;  
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    符合性测试 compliance test t}!Y}D  
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    控制测试 control test $U]KIHb  
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    报表层次重大错报 material misstatement on level of financial statement j\uh]8N3<  
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    认定层次重大错报 material misstatement on level of assertion :O~*}7
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    实质性程序 substantial procedures T=kR!Gx  
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    舞弊 fraud gZ^'hW-{  
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    审计抽样 sampling FVgE^_  
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    抽样风险 sampling risk 4fq:W`9sN  
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    非抽样风险 non-sampling risk k|SywATr  
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    统计抽样 statistical sampling [T<Z?  
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    非统计抽样 non-statistical sampling EJz?GM  
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    销售与收款循环审计 Sales and receivables cycle /4!.G#DLQ  
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    采购与付款循环审计 Purchases and payables cycle ],3#[n[ m  
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    存货与仓储循环审计 Inventory recording cycle Hy9c<X[F9  
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    监盘 physical inspection .EXe3!J)!  
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    筹资与投资循环审计 Investment and finance cycle t 5{Y'  
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    货币资金审计 Audit of monetary assets 1e 'Ez4*  
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    完成审计工作 finish the audit work ~hk;OB;  
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    期初余额 opening balance ~:l
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    期后事项 events after the balance sheet date e0nr dM[i  
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    或有事项 contingent evens
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    试算平衡表 trail balance 
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    审计报告  Audit report dHUcu@,  
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     标题 title ylo/]pVs  
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    收件人 receiver KIeTZVu$%  
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    引言段 introduction N"M?kk,  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements /KCJ)0UU  
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    注册会计师的责任段 auditor’s responsibility ^hN.FIzM  
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    审计意见段 opinion l?rT_uO4  
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    注册会计师的监管和盖章auditor’s signature 0)^$9Z  
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    会计师事务所的名称、地址和盖章auditor’s address ?vd
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    报告日期 date of the Auditor’s report ,o{|W9  
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    无保留意见 unqualified audit report s&gzv=v  
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    非无保留意见 modified audit report 1/l;4~p7'  
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    保留意见 qualified opinion s.8]qQRr  
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    无法表示意见 disclaimer $zR[2{bg  
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    否定意见 adverse j&qJK,~  

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