[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers Cnc=GTRi  
cJSwA&  
    安永 Ernst & Young iB~dO @  
B"88 .U}$  
    毕马威 KPMG uHZj pMoM  
Gw6Odj  
    德勤 Deloitte Touche Tohmatsu .'l3NV^{  
"9~KVILlLu  
    安达信 Arthur Anderson {65YTt%  
1Qjc*+JzO.  
    安然 Enron 0>;[EFL  
,s}7 KE  
    世通 worldcom "WPWMQ+  
23+JuXC6>  
    国际会计师联合会 IFAC E+ XR[p  
<)J@ 7@!P  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB juu"V]Q1  
y+7+({
w<  
    美国注册会计师协会 AICPA _S*QIb
O  
WhFE{-!gX  
    中国注册会计师协会 CICPA a>ye  
1b7?6CqV  
$ j!:ET'V  
    审计 audit VVuNU"-  
xvWP^Qkb  
    内部审计 internal audit n"~K",~P  
gId :IR  
    政府审计 public sector audit wXYT(R  
3EA_-?  
    账项基础审计 accounting number-based audit V6Of(;r  
x6\^dVR}  
    风险导向审计方法 risk-oriented audit approach Y{t}sO%A  
qM>Dt  
    其他鉴证业务 audit related services O|9Nl*rXz  
4VA]S  
    审阅业务 review h PKutx  
>Fe=PRs  
    有限责任公司制 limited liability companies, LLCs h7xgLe@  
wSALK)T1{  
    有限责任合伙制 limited liability partnerships, LLPs y#O/Xw  
>RiU/L
 
f?@M"p@T  
    注册会计师职业道德规范 code of ethics for professional accountants S4E@wLi  
　　　　　　　　　　　 Rules of professional conduct e)L!4Y44K  
hig t(u  
    独立 independence ~PN[ #e]  
?Qpi(Czbpq  
    客观 objectivity JmBMc}54  
GIK.+kn\  
    公正 integrity kc@\AZb  
)%: W;H  
    专业胜任能力 professional competence $ Fy)+<  
0h('@Hb.K#  
    应有关注 due care #S|On[Q!  
'Rv.6>xqc  
    保密 confidentiality confidence *@YQr]~ ;  
R^K:hKQ
 
    职业行为 professional conduct 1aUu:#c  
$7Tj<;TV  
    技术准则 technical standards Xs2B:`,hh  
'E\qqE[;  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent "nNT9 K|  
0.wN&:I8t  
    费用 fee On@p5YRwW  
%!L*ec%,  
    佣金 commission "?Jf#  
2\Yv;J+;  
    经济利益 interest )9!J $q  
'?E@H.""  
    经济利益的冲突 conflicts of interest hg `N`O  
D6P/39}W  
    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. MR* %lZpB  
ggHl{cl)  

s%N6^}N  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ^$8WV&5q>  
NE@P8pQ>  
    更换会计师事务所 Changes in professional appointments 7. eiM!7g  
T zHR  

?bG82@-  
    国际趋同 global convergence /international convergence z9zo5Xc=  
ZB,UQ~!Yr  
    鉴证业务 assurance services XfwH1n/o#  
mldY/;-H!1  
    全面质量管理 quality control of audit %bhFl,tL  
　　　　　　 Enforce the ethical guidance \@7 4I7  
`u8=~]rblj  
c{/KkmI  
    注册会计师的法律责任Professional responsibility *jy"g64j  
mZ#IP  
    “深口袋”理论 deep-pocket theory T%2%*oa  
:-b-)*TC;  
    创新会计处理 creative accounting e" p5hpl  
3^F1hCB  
    诉讼爆炸 litigation explosion Uetna!ABB  
x=44ITe1n[  
    违约 breach the contract X
'cm0}2  
Dr#V^"Dte  
    过失 negligence /Misconduct gL wNHS  
jTok1k  
    欺诈 cheat / illegal acts ">R`S<W  
fR lJ`\ t  
    审计目标 audit objectives CSE!Abg  
1h?:gOig  
    怀疑态度 suspend ]Ai!G7s8P  
mp0!S  
    财务报表认定： financial statement assertions V8z*mn
D  
|Lz7}g=6  
    存在 existence 3T@`VFbE  
S)A;!}RK6  
    权利与义务 rights and obligations  bzX/Zts  
rK cr1VFy  
    发生 occurrence `b[@GGv  
_jk+$`[9PL  
    完整性 completeness l8N5}!N  
d|$-l:( J  
    准确性和计价 measurement and valuation #r80FVwiD  
?h ym~,  
    分类和可理解性 classification and understandability g_MxG!+(V  
　　　　　　　 presentation and disclosure i&,1  
~ZRtNL9  
    财务报表循环 cycles 4' <y  
    Sales and receivables cycle $s5D/60nO  
    Purchases and payables cycle %A;s3]V  
    Wages and salaries cycle 2H`;?#Uq:  
    Petty cash cycle fH;lh-  
    Inventory recording cycle ;UWp0d%  
4{ exv  
    截止 cut-off M0uC0\'#P  
_v=zFpR  
    审计任务约定书 the letter of engagement {=kW?  
78u=Jz6  
    管理层声明书 report of the directors’ responsibilities for the financial statement N'0fB`:kz  
qk\LfRbj  
    审计证据 audit evidence HlX2:\\  
)yv~wi  
    审计工作底稿 audit working paper OMN|ea.O  
Yk#$-"c/a  
O9MBQNwjA  
    审计记录 audit records (I(k$g[>  
0,[-4m  
    计划工作 planning C~VyM1inD  
I$Fr8R$  
    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. /Oa.@53tK6  
R2nDK7j  
    审计风险 audit risk ZZF\;  
0XrOOYmx  
    检查风险 detection risk SrSm%Dv  
IHf#P5y_  
    重大错报风险 risk of material misstatement in audit report y O?52YO  
cjBHczkY  
*Ja,3Qq  
    风险评估 risk evaluation 7:h_U9Za?$  
05vu{>  
    分析复核程序 analytical review procedures &pLCN[a  
eqWb>$  
    内部控制 internal control !fG`xZ~  
JWs?az  
    局限性 limitation I}7=\S/@  
fsVr<m  
    控制环境 control environment =?- sazF&  
vpqMKyy  
e!*%U=[Q  
    信息系统与沟通 information system and communication [$(/H
;  
qy~@cPT  
    符合性测试 compliance test
gT4H? #UB  
Rk52K*Dc  
    控制测试 control test v_ W03\  
}=^Al;W  
    报表层次重大错报 material misstatement on level of financial statement AZjj71UE  
N&+DhKw  
r=pb7=M#LN  
    认定层次重大错报 material misstatement on level of assertion <\S j5  
nXF|AeAco  
 al:c2o  
    实质性程序 substantial procedures FUU/=)^P$  
.TWX,#  
    舞弊 fraud }X*.Vv A  
-)ag9{*  
    审计抽样 sampling ='|H
UxFi  
jF%[.n[BU  
    抽样风险 sampling risk db.E-@W.OI  
vxC, 8Z  
    非抽样风险 non-sampling risk 66~]7w  
1f`=U0  
    统计抽样 statistical sampling jo8;S?+<|?  
iVGc\6+'  
9ApGn!
`  
    非统计抽样 non-statistical sampling #5.L%F  
6 bnuC  
    销售与收款循环审计 Sales and receivables cycle ec` $2u  
A?sU[b6_  
    采购与付款循环审计 Purchases and payables cycle Z'sO9Sg8>  
a0ze7F<(  
    存货与仓储循环审计 Inventory recording cycle A/"p PO  
xiPP&$mg  
    监盘 physical inspection *!y.!v*  
.8%mi'0ud  
    筹资与投资循环审计 Investment and finance cycle f~D> *<L4-  
\aO.LwYm;:  
    货币资金审计 Audit of monetary assets 8Q Gj:3  
Tse Pdkk  
    完成审计工作 finish the audit work MO$dim>  
D;0xROW8{  
    期初余额 opening balance y3O Nn~k  
    期后事项 events after the balance sheet date _('KNA~
 
' {:Yg3K  
    或有事项 contingent evens W<D(M.61A  
Y)I8(g}0  
    试算平衡表 trail balance ?geEq'  
^L<*ggw  
    审计报告  Audit report zz4A,XrD  
b]h]h1~hHH  
     标题 title L){rv)?="  
JDzkv%E^  
    收件人 receiver Q`}n;DV  
1=t\|Th-  
    引言段 introduction #)BdN  
?DC3BA\)  
    管理层对财务报表的责任段 management’s responsibility for the financial statements SdfrLdi}Y  
J dDP  
    注册会计师的责任段 auditor’s responsibility Xx0}KJq~"  
!Fz9\ |  
    审计意见段 opinion Ek,s6B)'d  
EO;f`s)t  
    注册会计师的监管和盖章auditor’s signature " =W7=V8w  
m dC.M$  
[N/[7Q/y  
    会计师事务所的名称、地址和盖章auditor’s address gi7As$+E  
S{NfU/: dL  
    报告日期 date of the Auditor’s report 4565U  
8P3EQY-  
    无保留意见 unqualified audit report UP]J`\$o  
(r^IW{IndX  
'H`_Z e<  
    非无保留意见 modified audit report 9k^;]jE  
ud`.}H~aB  
    保留意见 qualified opinion q*ZjOqj  
>Tld:  
    无法表示意见 disclaimer h(I~HZ[K&T  
&:-`3J-  
1Ly?XNS  
    否定意见 adverse y)v'0q  
)^^r\