[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 I~-W4
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    德勤 Deloitte Touche Tohmatsu 7 ;2j^qPr  
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    安达信 Arthur Anderson +vIpt{733  
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    安然 Enron >7V96jL$Y  
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    世通 worldcom A,Wwt [Qw  
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    国际会计师联合会 IFAC > B!E 6ah  
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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 ~:'tp28?  
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    美国注册会计师协会 AICPA UyTsUkY  
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    中国注册会计师协会 CICPA WYSqnmi  
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    审计 audit %IL] Wz<  
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    内部审计 internal audit n?!XNXb  
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    政府审计 public sector audit ?<)4
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    账项基础审计 accounting number-based audit Y3=5J\d!a  
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    风险导向审计方法 risk-oriented audit approach \@&oK2f  
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    其他鉴证业务 audit related services c!*yxzs\  
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    审阅业务 review (VV5SvdE  
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    有限责任公司制 limited liability companies, LLCs M15Ce)oB1(  
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    有限责任合伙制 limited liability partnerships, LLPs -@L7!,j  
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    注册会计师职业道德规范 code of ethics for professional accountants
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　　　　　　　　　　　 Rules of professional conduct J=7.-R|t  
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    独立 independence (+uM |a  
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    客观 objectivity *U>"_h T0  
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    公正 integrity +q n[F70}  

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    专业胜任能力 professional competence ]Q0m]O
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    应有关注 due care bpP-wA^Hd  
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    保密 confidentiality confidence " GRR,7A  
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    职业行为 professional conduct corNw+|/w  
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    技术准则 technical standards *.%z  
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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 `A \,$(q+  
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    费用 fee
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    佣金 commission aa2 vk)~  
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    经济利益 interest 5PY4PT=G  
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    经济利益的冲突 conflicts of interest C WBlDz  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. RN^<bt{_U  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. )[b\wrc  
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    更换会计师事务所 Changes in professional appointments gn//]|#H+  
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    国际趋同 global convergence /international convergence ,J6t 1V  
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    鉴证业务 assurance services =kzuU1s  
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    全面质量管理 quality control of audit o|G'vMph  
　　　　　　 Enforce the ethical guidance P2Jo^WS  
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    注册会计师的法律责任Professional responsibility ^>Vl@cW0uz  
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    “深口袋”理论 deep-pocket theory Ab #}BHI  
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    创新会计处理 creative accounting Q~R%|Q{&  
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    诉讼爆炸 litigation explosion ;!S i_b2  
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    违约 breach the contract ?B+]Ex(\B,  
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    过失 negligence /Misconduct n\ 'PNB  
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    欺诈 cheat / illegal acts a B$x(8pP@  
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    审计目标 audit objectives ;fW`#aE  
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    怀疑态度 suspend >,x&L[3  
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    财务报表认定： financial statement assertions buldA5*!o  
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    存在 existence \G0YLV~>P  
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    权利与义务 rights and obligations W7W(jMH  
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    发生 occurrence HTLS$o;Q  
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    完整性 completeness ){LU>MW{&  
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    准确性和计价 measurement and valuation 9Y:Iha`$w  
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    分类和可理解性 classification and understandability kQF3DR$,B  
　　　　　　　 presentation and disclosure p;qFMzyS9  
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    财务报表循环 cycles %Rt 5$+dNT  
    Sales and receivables cycle NR,R.N^[  
    Purchases and payables cycle q`Vk A \  
    Wages and salaries cycle `>4"i+NFF8  
    Petty cash cycle Bz(L}V]\k  
    Inventory recording cycle j#~ S"t  
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    截止 cut-off &^`[$LtYd  
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    审计任务约定书 the letter of engagement ce3``W/H3  
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    管理层声明书 report of the directors’ responsibilities for the financial statement ;qO3m-(d  
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    审计证据 audit evidence =Fc}T %  
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    审计工作底稿 audit working paper )<%CI#s#  
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    审计记录 audit records  wh#IQ.E-  
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    计划工作 planning T/0cPn
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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. (}5};v  
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    审计风险 audit risk yIf^vx_G  
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    检查风险 detection risk 7~r_nP_  
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    重大错报风险 risk of material misstatement in audit report %ikPz~(  
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    风险评估 risk evaluation 9K;g\? 3  
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    分析复核程序 analytical review procedures P v=]7>e  
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    内部控制 internal control m70AWG  
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    局限性 limitation /U,(u9bq  
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    控制环境 control environment 6-~ZOMlV  
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    信息系统与沟通 information system and communication qu.AJ*  
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    符合性测试 compliance test 62kA(F0e,  
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    控制测试 control test p(-EtxP  
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    报表层次重大错报 material misstatement on level of financial statement )6B
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    认定层次重大错报 material misstatement on level of assertion l*(L"]  
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    实质性程序 substantial procedures vM-kk:n7f  
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    舞弊 fraud n^rbc;}  
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    审计抽样 sampling @NiLKcL#  
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    抽样风险 sampling risk %__ @G_M  
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    非抽样风险 non-sampling risk Bp5%&T k  

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    统计抽样 statistical sampling FRL;fF  
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    非统计抽样 non-statistical sampling "$b{EYq6  
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    销售与收款循环审计 Sales and receivables cycle 2"k|IHs1  
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    采购与付款循环审计 Purchases and payables cycle EiP N44(  
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    存货与仓储循环审计 Inventory recording cycle E:O/=cT  
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    监盘 physical inspection QpiDBJCL  
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    筹资与投资循环审计 Investment and finance cycle GY5JPl  
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    货币资金审计 Audit of monetary assets xSO5?eR"u  
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    完成审计工作 finish the audit work Ted tmX$  
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    期初余额 opening balance `Ba?4_>k  
    期后事项 events after the balance sheet date VZe'6?#  
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    或有事项 contingent evens OlptO60{ ]  
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    试算平衡表 trail balance _,v>P2)  
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    审计报告  Audit report KZ1m2R}'  
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     标题 title 7<L!" 2VB  
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    收件人 receiver a2]>R<M  
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    引言段 introduction (LMT'  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements KU Mk:5 c  
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    注册会计师的责任段 auditor’s responsibility O;&5> W,Z  
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    审计意见段 opinion 3[?;s}61  
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    注册会计师的监管和盖章auditor’s signature HX,i{aWWy  
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    会计师事务所的名称、地址和盖章auditor’s address 5|`./+Ghk  
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    报告日期 date of the Auditor’s report loHMQKy@  
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    无保留意见 unqualified audit report ^r O!-  
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    非无保留意见 modified audit report |oePB<N  
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    保留意见 qualified opinion T11>&K)  
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    无法表示意见 disclaimer P)hGe3  
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    否定意见 adverse 9
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