[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers Q^5 t]HKn  
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    安永 Ernst & Young g
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    毕马威 KPMG 2OOj8JS  
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    德勤 Deloitte Touche Tohmatsu HE.Dl7{  
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    安达信 Arthur Anderson MhB=+S[@  
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    安然 Enron y&|{x "  
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    世通 worldcom "Q!{8 9Y  
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    国际会计师联合会 IFAC @ShJ:  
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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 |vE#unA  
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    美国注册会计师协会 AICPA wx7>0[zE  
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    中国注册会计师协会 CICPA `-e}:9~q  
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    审计 audit \evgDZf  
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    内部审计 internal audit E$fy*enON  
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    政府审计 public sector audit lt2&uYgp  
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    账项基础审计 accounting number-based audit 3gXUfv2ID  
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    风险导向审计方法 risk-oriented audit approach %ieAY-<"  
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    其他鉴证业务 audit related services obk v ]~  
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    审阅业务 review _C\ d^a(  
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    有限责任合伙制 limited liability partnerships, LLPs *\5H\s9<  
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    注册会计师职业道德规范 code of ethics for professional accountants G!Q)?N   
　　　　　　　　　　　 Rules of professional conduct _$x *CP0(  
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    独立 independence SaScP  
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    客观 objectivity 2Nszxvq,  
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    公正 integrity #_5+kBA+>'  
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    专业胜任能力 professional competence +4RaN`I  
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    应有关注 due care [IW7]Fv<F  
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    保密 confidentiality confidence QpZhxp  
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    职业行为 professional conduct X> KsbOZ  
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    技术准则 technical standards 3<SC`6'?  
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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 7tnzgtal  
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    费用 fee {uG_)GFr0  
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    佣金 commission {RO=4ba{J  
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    经济利益 interest  iSax-Mc  
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    经济利益的冲突 conflicts of interest 3Pq)RD|hn  
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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. 
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. D~,R@7  
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    更换会计师事务所 Changes in professional appointments W6>uLMUa  
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    国际趋同 global convergence /international convergence lDX H<W?  
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    鉴证业务 assurance services :zoX Xo  
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    全面质量管理 quality control of audit gr7_oJ:R  
　　　　　　 Enforce the ethical guidance /+7L`KPD  
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    注册会计师的法律责任Professional responsibility C,rZ}-  
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    “深口袋”理论 deep-pocket theory }2 {#=Elh  
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    创新会计处理 creative accounting }8e%s;C  
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    诉讼爆炸 litigation explosion V-|}.kOH2  
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    违约 breach the contract ZvJx01F{  
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    过失 negligence /Misconduct wOP}SMn  
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    欺诈 cheat / illegal acts TjdYCk]'  
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    审计目标 audit objectives 3@JwL {C  
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    怀疑态度 suspend 3{=4q  
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    财务报表认定： financial statement assertions fQh!1R  
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    存在 existence NgKNT}JDv  
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    权利与义务 rights and obligations !k) ?H* ^@  
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    发生 occurrence n_j[hA  
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    完整性 completeness e$Ej7_.#;  
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    准确性和计价 measurement and valuation Q]C1m<x  
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    分类和可理解性 classification and understandability +$C5V,H~  
　　　　　　　 presentation and disclosure t1S\M%?  
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    财务报表循环 cycles 191)JWfa  
    Sales and receivables cycle uU0'y4=  
    Purchases and payables cycle b%6_LK[  
    Wages and salaries cycle ]2+(i  
    Petty cash cycle MG|NH0k  
    Inventory recording cycle T^
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    截止 cut-off .W\Fa2}%av  
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    审计任务约定书 the letter of engagement
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    管理层声明书 report of the directors’ responsibilities for the financial statement FK>rc3 q  
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    审计证据 audit evidence rQF%;  
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    审计工作底稿 audit working paper LdcP0G\"VG  
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    审计记录 audit records />$kDe  
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    计划工作 planning \VW.>@s~  
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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. F-m1GG0s  
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    审计风险 audit risk c`TgxMu  
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    检查风险 detection risk mYZH]oo  
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    重大错报风险 risk of material misstatement in audit report SRMy#j-  
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    风险评估 risk evaluation -<.>jX  
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    分析复核程序 analytical review procedures )<+Z

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    内部控制 internal control l`d=sOB^  
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    局限性 limitation lPjgBp{/  
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    控制环境 control environment U`D"L4},.  
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    信息系统与沟通 information system and communication `*!.B  
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    符合性测试 compliance test {oO!v}]  
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    控制测试 control test fZgZ  
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    报表层次重大错报 material misstatement on level of financial statement U]_1yX  
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    认定层次重大错报 material misstatement on level of assertion - iU7'  

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    实质性程序 substantial procedures ${e{#  
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    舞弊 fraud W Qe>1   
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    审计抽样 sampling iYFM@ta  
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    抽样风险 sampling risk _bW#* Y5  
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    非抽样风险 non-sampling risk u)%J5TR.Y  
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    统计抽样 statistical sampling ofsua?lSe  
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    非统计抽样 non-statistical sampling Y
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    销售与收款循环审计 Sales and receivables cycle pX"f "  
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    采购与付款循环审计 Purchases and payables cycle s+,JwV?b  
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    存货与仓储循环审计 Inventory recording cycle sOv:/'
 

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    监盘 physical inspection C4ge_u#  
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    筹资与投资循环审计 Investment and finance cycle _ HGbR/  
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    货币资金审计 Audit of monetary assets (FP- K  
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    完成审计工作 finish the audit work .-uH ax0  
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    期初余额 opening balance (zte'F4  
    期后事项 events after the balance sheet date y3kXfSe  
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    或有事项 contingent evens J&2cf#  
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    试算平衡表 trail balance Iy'a2@   
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    审计报告  Audit report ^_n(>$ EK  
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     标题 title U%_B gLwy%  
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    收件人 receiver J.35Ad1hM  
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    引言段 introduction LS <\%A}  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements  ~p<w>C9  
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    注册会计师的责任段 auditor’s responsibility Sjv_% C$  
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    审计意见段 opinion SN'j?-  
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    注册会计师的监管和盖章auditor’s signature yp9vgUs  
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    会计师事务所的名称、地址和盖章auditor’s address XOsuRI?  
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    报告日期 date of the Auditor’s report QZw`+KR  
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    无保留意见 unqualified audit report lf-1;6nyk"  
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    非无保留意见 modified audit report :"{("!x  
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    保留意见 qualified opinion fAYp\k  
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    无法表示意见 disclaimer %m)vQ\Vtx  
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    否定意见 adverse > >%m,F[  
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