[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 UcD<vg"p  
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    毕马威 KPMG lF.kAEC  
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    德勤 Deloitte Touche Tohmatsu ER~RBzp  
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    安达信 Arthur Anderson ~|Ln9f-g  
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    安然 Enron RXcN<Y&  
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    世通 worldcom v=hn# U  
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    国际会计师联合会 IFAC g[t paQ  
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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 <;W-!R759  
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    美国注册会计师协会 AICPA CadIux^  
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    中国注册会计师协会 CICPA p%sizn  
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    审计 audit kh=<M{-t  
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    内部审计 internal audit 8q{|nH  
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    政府审计 public sector audit TIl  'Z7  
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    账项基础审计 accounting number-based audit p>?(uGV  
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    风险导向审计方法 risk-oriented audit approach nxuH22:  
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    其他鉴证业务 audit related services 7@gH{p1  
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    审阅业务 review WO%pX+PoH  
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    有限责任公司制 limited liability companies, LLCs 7
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    有限责任合伙制 limited liability partnerships, LLPs A*+gWn,4Y_  
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    注册会计师职业道德规范 code of ethics for professional accountants cjGN=|`u  
　　　　　　　　　　　 Rules of professional conduct C"5P7F{  
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    独立 independence (r?hD*2r  
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    客观 objectivity Y[PC<-fyf  
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    公正 integrity ^vSSG5 :  
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    专业胜任能力 professional competence 9wf"5c  
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    应有关注 due care \5<Z[#{  
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    保密 confidentiality confidence k:@N6K/$P^  
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    职业行为 professional conduct E GZiWBr  
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    技术准则 technical standards 4UzXTsjM7  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent 9!Xp+<  
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    费用 fee \"Z\Af<  
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    佣金 commission Bx$?*y&f!v  
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    经济利益 interest 5e0d;Rd  
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    经济利益的冲突 conflicts of interest X*5N&AJ  
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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. >NV1#\5_R@  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. J}#2W y^{  
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    更换会计师事务所 Changes in professional appointments 8?: 2<  
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    国际趋同 global convergence /international convergence &1`Y&x:p  
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    鉴证业务 assurance services e+VE FWz
 
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    全面质量管理 quality control of audit hJir_=  
　　　　　　 Enforce the ethical guidance m!P<# |V
 
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    注册会计师的法律责任Professional responsibility 3=} P l,  
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    “深口袋”理论 deep-pocket theory koD}o^U#  
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    创新会计处理 creative accounting #)[.Xz:U  
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    诉讼爆炸 litigation explosion pQC|_T#u  
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    违约 breach the contract wrXn|aV  
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    过失 negligence /Misconduct KH=
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    欺诈 cheat / illegal acts  M}@>h  
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    审计目标 audit objectives u=vBjaN2_w  
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    怀疑态度 suspend &?Q^i">cZ  
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    财务报表认定： financial statement assertions *rHz/& ,  
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    存在 existence ki/Cpfq40*  
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    权利与义务 rights and obligations A,=> |&*  
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    发生 occurrence o8hE.pf&  
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    完整性 completeness .] JIo&>5  
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    准确性和计价 measurement and valuation iSW<7pNq0  
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    分类和可理解性 classification and understandability z,2*3Be6V  
　　　　　　　 presentation and disclosure cs9h\]ZA  
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    财务报表循环 cycles ?TK`sGy  
    Sales and receivables cycle hiA\~}sl n  
    Purchases and payables cycle 1sonDBd0@;  
    Wages and salaries cycle 84W
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    Petty cash cycle OJJ [Er1  
    Inventory recording cycle Wi>m}^}9  
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    截止 cut-off 8e
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    审计任务约定书 the letter of engagement 4#]g852  
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    管理层声明书 report of the directors’ responsibilities for the financial statement {2D|,yH=  
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    审计证据 audit evidence +'MO
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    审计工作底稿 audit working paper P3Lsfi.  
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    审计记录 audit records |B*B>P
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    计划工作 planning H-v[ShE  
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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. o$+R
  
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    审计风险 audit risk x;E/   
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    检查风险 detection risk [6JDS;MIN  
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    重大错报风险 risk of material misstatement in audit report Dykh|"  
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    风险评估 risk evaluation SG|AJ9  
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    分析复核程序 analytical review procedures '-Cx-=  
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    内部控制 internal control k}&wy  
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    局限性 limitation 0a8\{(w  
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    控制环境 control environment YlGUd~$`"+  
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    信息系统与沟通 information system and communication X{,mj"(w  
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    符合性测试 compliance test "5 ~{  
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    控制测试 control test 3%1wQXr0  
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    报表层次重大错报 material misstatement on level of financial statement +ZW>JjP*  
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    认定层次重大错报 material misstatement on level of assertion knG:6tQ  
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    实质性程序 substantial procedures )e`9U.C  
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    舞弊 fraud Kb<c||2Nh5  
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    审计抽样 sampling l9=Ka{$^*  
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    抽样风险 sampling risk mhhc}dS(H  
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    非抽样风险 non-sampling risk V61oK  
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    统计抽样 statistical sampling #@` c7SR  
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    非统计抽样 non-statistical sampling :'C?uk ?  
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    销售与收款循环审计 Sales and receivables cycle \-6y#R-B  
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    采购与付款循环审计 Purchases and payables cycle hDW_a y4  
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    存货与仓储循环审计 Inventory recording cycle h~Z &L2V  
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    监盘 physical inspection oYf+I  
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    筹资与投资循环审计 Investment and finance cycle 6c-'CW  
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    货币资金审计 Audit of monetary assets /N*<Fq7w~  
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    完成审计工作 finish the audit work JJWPte/  
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    期初余额 opening balance XBCHJj]k  
    期后事项 events after the balance sheet date ;r"r1'a+@  
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    或有事项 contingent evens SWI\;:k  
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    试算平衡表 trail balance Q fy_@w]  
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    审计报告  Audit report `V V>AA5  
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     标题 title TK' 5NM+4  
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    收件人 receiver w2'z~\dG8  
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    引言段 introduction 7ixG{yu  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements RPeH[M^  
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    注册会计师的责任段 auditor’s responsibility .Er+*j;&w  
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    审计意见段 opinion Eb9h9sjv  
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    注册会计师的监管和盖章auditor’s signature RbxQTM_:M  
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    会计师事务所的名称、地址和盖章auditor’s address z-We>KX  
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    报告日期 date of the Auditor’s report iN'T^+um=  
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    无保留意见 unqualified audit report ,D`jlY-1l  
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    非无保留意见 modified audit report &4WA/'>R  
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    保留意见 qualified opinion Y_y!$jd(N  
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    无法表示意见 disclaimer vS5}OV  
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    否定意见 adverse RXAE jzf   
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