[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 GIcq|Pe  
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    毕马威 KPMG L[Z^4l_!  
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    德勤 Deloitte Touche Tohmatsu Zy;jp*Q  
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    安达信 Arthur Anderson .S#i/A'x  
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    安然 Enron qCfEv4  
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    世通 worldcom 9"+MZ$  
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    国际会计师联合会 IFAC ~/-SKGzo-  
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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 0=6mb]VUi=  
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    美国注册会计师协会 AICPA [7gz?9VyLF  
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    中国注册会计师协会 CICPA #-G@p  
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    审计 audit f>C+l(  
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    内部审计 internal audit r/a@ x9  
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    政府审计 public sector audit yx-"&K=`  
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    账项基础审计 accounting number-based audit {S9gOg  
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    风险导向审计方法 risk-oriented audit approach 85Yi2+8f4  
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    其他鉴证业务 audit related services S}U_uZ$ b  
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    审阅业务 review mIYKzu_k=  
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    有限责任公司制 limited liability companies, LLCs a]V8F&)g#  
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    有限责任合伙制 limited liability partnerships, LLPs Tr:@Dv.O  
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    注册会计师职业道德规范 code of ethics for professional accountants 8\'tfHL  
　　　　　　　　　　　 Rules of professional conduct  XA;PWl5!  
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    独立 independence rCA!b"C2  
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    客观 objectivity !9$}1_,is  
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    公正 integrity fcF| m5  
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    专业胜任能力 professional competence y|MhV/P04  
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    应有关注 due care T?!SEblP]  
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    保密 confidentiality confidence dazML|1ow  
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    职业行为 professional conduct Ji!i}UjD7!  
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    技术准则 technical standards M$ieM[_T  
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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 :'ZR!w  
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    费用 fee Mpw]dYM  
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    佣金 commission !BkE-9v?w  
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    经济利益 interest v}t{*P  
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    经济利益的冲突 conflicts of interest .Er+*j;&w  
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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. Eb9h9sjv  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. CckfoJ 9  
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    更换会计师事务所 Changes in professional appointments 2RNee@!JJP  
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    国际趋同 global convergence /international convergence uQ[,^Ee&/  
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    鉴证业务 assurance services !L9|iC:8  
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    全面质量管理 quality control of audit g_l-@  
　　　　　　 Enforce the ethical guidance 6vNn;-gg.  
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    注册会计师的法律责任Professional responsibility g]z k`R5  
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    “深口袋”理论 deep-pocket theory D}!YF~  
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    创新会计处理 creative accounting xu-bn  
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    诉讼爆炸 litigation explosion .b p#YU,m  
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    违约 breach the contract Z D"*fr  
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    过失 negligence /Misconduct  }+/
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    欺诈 cheat / illegal acts 4x+[?fw  
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    审计目标 audit objectives b+whZtNk7  
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    怀疑态度 suspend ;t9_*)[  
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    财务报表认定： financial statement assertions /K!f3o+  
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    存在 existence M+ <SSi"  
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    权利与义务 rights and obligations GGHeC/4  
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    发生 occurrence s@ %>  
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    完整性 completeness &*O'qOO<2  
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    准确性和计价 measurement and valuation a $'U?%  
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    分类和可理解性 classification and understandability Txe*$T,(  
　　　　　　　 presentation and disclosure OC,yLQ  
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    财务报表循环 cycles W4nn)qBrh  
    Sales and receivables cycle INk|NEX  
    Purchases and payables cycle GYf{~J
 
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    Inventory recording cycle #!TlalV
 
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    截止 cut-off Rd;t}E$  
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    审计任务约定书 the letter of engagement ia /#`#.  
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    管理层声明书 report of the directors’ responsibilities for the financial statement +[ir7?Y.  
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    审计证据 audit evidence #]Do_Z  
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    审计工作底稿 audit working paper o( v7&m;  
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    审计记录 audit records OO
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    计划工作 planning i[.7 8K-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. _E-{*,7bZS  
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    审计风险 audit risk U/v)6:j)4R  
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    检查风险 detection risk i6;rh-M?.  
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    重大错报风险 risk of material misstatement in audit report ojj T  
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    风险评估 risk evaluation #t# S(A9)  
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    分析复核程序 analytical review procedures }+[!h=Bx  
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    内部控制 internal control NFur+zwv  
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    局限性 limitation 3 _eg'EP.E  
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    控制环境 control environment 3XbFg%8YG  
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    信息系统与沟通 information system and communication `q \v~FT
 
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    符合性测试 compliance test cZWW[i  
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    控制测试 control test b4ke'gx  
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    报表层次重大错报 material misstatement on level of financial statement <P Vmr2Jp"  
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    认定层次重大错报 material misstatement on level of assertion lL'K1%{+ \  
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    实质性程序 substantial procedures {+9t!'   
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    舞弊 fraud TQ {8 ee{  
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    审计抽样 sampling u
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    抽样风险 sampling risk ]InDcE  
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    非抽样风险 non-sampling risk ZU9RvtbKB  
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    统计抽样 statistical sampling " M&zW&  
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    非统计抽样 non-statistical sampling :{xu_"nYr  
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    销售与收款循环审计 Sales and receivables cycle z 7*mT}Q  
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    采购与付款循环审计 Purchases and payables cycle 6SSrkj}U  
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    存货与仓储循环审计 Inventory recording cycle ?3iN)*Ut  
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    监盘 physical inspection -r{]9v2j  
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    筹资与投资循环审计 Investment and finance cycle @Z
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    货币资金审计 Audit of monetary assets f%STkL)  
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    完成审计工作 finish the audit work +$GP(Uu,  
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    期初余额 opening balance xkz`is77Y@  
    期后事项 events after the balance sheet date ^F/H?V/PX  
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    或有事项 contingent evens PF;`mdi-,  
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    试算平衡表 trail balance 9kU|?JE  
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    审计报告  Audit report u O~MT7~[X  
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     标题 title #!M;4~Sfx  
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    收件人 receiver _5768G`P  
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    引言段 introduction %|?PG i@5  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements :B4X/  
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    注册会计师的责任段 auditor’s responsibility cz*Z/5XH  
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    审计意见段 opinion f
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    注册会计师的监管和盖章auditor’s signature p4wXsOQ}  
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    会计师事务所的名称、地址和盖章auditor’s address Y!nE65  
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    报告日期 date of the Auditor’s report lA7\c#  
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    无保留意见 unqualified audit report e@crM'R7Lo  
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    非无保留意见 modified audit report ^Zw1X6C5~  
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    保留意见 qualified opinion d+Jj4OnP  
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    无法表示意见 disclaimer ZZ{ :f+=?$  
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    否定意见 adverse 5J8U] :Y)  
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