[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers FUqt)YHi  
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    安永 Ernst & Young 61|B]ei/  
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    毕马威 KPMG JO}?.4B  
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    德勤 Deloitte Touche Tohmatsu 9|3o<  
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    安达信 Arthur Anderson :\bfGSD/gd  
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    安然 Enron =fWdk\Wv  
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    国际会计师联合会 IFAC WsB3SFN G  
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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 (Fqa][0  
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    美国注册会计师协会 AICPA 
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    中国注册会计师协会 CICPA 4By]vd<;=  
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    审计 audit T V;BNCg  
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    内部审计 internal audit m^A]+G#/  
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    政府审计 public sector audit r<|nwFJ  
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    账项基础审计 accounting number-based audit ?4sJw:  
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    风险导向审计方法 risk-oriented audit approach VA2<r(y~(  
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    其他鉴证业务 audit related services 5~[N/Gl  
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    审阅业务 review _:%U_U  
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    有限责任公司制 limited liability companies, LLCs ttj2b$M,  
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    有限责任合伙制 limited liability partnerships, LLPs T.2ZBG~|[  
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    注册会计师职业道德规范 code of ethics for professional accountants <m1sSghg  
　　　　　　　　　　　 Rules of professional conduct n^Vxi;F  
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    独立 independence J#(,0h  
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    客观 objectivity oZ-FF'  
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    公正 integrity u<kD}  
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    专业胜任能力 professional competence ns26$bU  
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    应有关注 due care C$K+=jT  
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    保密 confidentiality confidence e`AUYli"  
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    职业行为 professional conduct HL8(lP
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    技术准则 technical standards ! ]\2A.b[  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent x;mJvfX  
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    费用 fee v~`*(Hh  
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    佣金 commission qu
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    经济利益 interest Z8fJ{uOIL  
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    经济利益的冲突 conflicts of interest )Oe`s(O@[I  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. uOFnCy 4  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. KK$ a;/  
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    更换会计师事务所 Changes in professional appointments 3`ml; L?D  
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    国际趋同 global convergence /international convergence qg)qjBQwA  
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    鉴证业务 assurance services 9M]^l,
 
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    全面质量管理 quality control of audit 6J"(xT  
　　　　　　 Enforce the ethical guidance 5y}BCY2=/  
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    注册会计师的法律责任Professional responsibility ke^d8Z.  
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    “深口袋”理论 deep-pocket theory cafsMgrA  
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    创新会计处理 creative accounting w#<p^CS  
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    诉讼爆炸 litigation explosion tJz^DXqAc  
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    过失 negligence /Misconduct )6 k1 P  
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    审计目标 audit objectives ZBC@xM&-  
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    怀疑态度 suspend D$mf5G &  
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    财务报表认定： financial statement assertions A'`P2Am  
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    存在 existence ivD^HhG  
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    权利与义务 rights and obligations POY=zUQ '/  
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    发生 occurrence pW7kj&a_.  
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    完整性 completeness  qJURPK  
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    准确性和计价 measurement and valuation ho_4f
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    分类和可理解性 classification and understandability jQkUNPHu  
　　　　　　　 presentation and disclosure NU(^6  
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    财务报表循环 cycles Lj
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    Sales and receivables cycle "d2LyQy  
    Purchases and payables cycle c<>y!^g  
    Wages and salaries cycle h)P]gT0f/  
    Petty cash cycle  'cYQ?;  
    Inventory recording cycle #]igB9Cf)w  
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    截止 cut-off E::<;9  
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    审计任务约定书 the letter of engagement 69rwX"^  
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    管理层声明书 report of the directors’ responsibilities for the financial statement \1~I04'=  
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    审计证据 audit evidence FJW`$5?  
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    审计工作底稿 audit working paper jXtLo,km  
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    审计记录 audit records ~ J%m  
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    计划工作 planning |fx#KNPf]  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. SK}HX G{?  
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    审计风险 audit risk u^!&{q  
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    检查风险 detection risk q;KshpfRMD  
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    重大错报风险 risk of material misstatement in audit report [q w   
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    风险评估 risk evaluation `I@)<d  
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    分析复核程序 analytical review procedures HK^a:BI  
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    内部控制 internal control Q.*'H_Y  
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    局限性 limitation #wGQ v  
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    控制环境 control environment Ja^7$WY
 
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    信息系统与沟通 information system and communication q#.rYzl0  
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    符合性测试 compliance test gD,A9a(3  
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    控制测试 control test sb8z_3  
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    报表层次重大错报 material misstatement on level of financial statement ,HQ1C8  
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    认定层次重大错报 material misstatement on level of assertion X+/{%P!w  
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    实质性程序 substantial procedures ;b{pzIe=F  
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    舞弊 fraud ~+7ad$   
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    审计抽样 sampling H9.oVF^~  
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    抽样风险 sampling risk !pG+Ak?  
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    非抽样风险 non-sampling risk c_R)P,P  
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    统计抽样 statistical sampling %ZJ),9+  
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    非统计抽样 non-statistical sampling eA3`]XP.`b  
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    销售与收款循环审计 Sales and receivables cycle Y*]l|)a6_]  
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    采购与付款循环审计 Purchases and payables cycle oHYD_8'f  
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    存货与仓储循环审计 Inventory recording cycle b'1/cY/!  
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    监盘 physical inspection p~v2XdR  
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    筹资与投资循环审计 Investment and finance cycle XHwZ+=v  
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    货币资金审计 Audit of monetary assets 9n06n$F  
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    完成审计工作 finish the audit work zsR  wF  
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    期初余额 opening balance 0KWy?6 X  
    期后事项 events after the balance sheet date 6E)uu; 8  
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    或有事项 contingent evens EF*oPn0|  
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    试算平衡表 trail balance (ffOu#RQ3  
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    审计报告  Audit report ]4LT#  
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    收件人 receiver s>9z+;~!  
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    引言段 introduction %^Q@*+{:f  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements 7(nz<z p  
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    注册会计师的责任段 auditor’s responsibility ,=q7}5o Y  
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    审计意见段 opinion Jq$6$A,f  
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    注册会计师的监管和盖章auditor’s signature (e bBH  
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    会计师事务所的名称、地址和盖章auditor’s address eEg1-  
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    报告日期 date of the Auditor’s report F$sF
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    无保留意见 unqualified audit report )ZQ9a4%  
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    非无保留意见 modified audit report R4Gg|Bh  
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    保留意见 qualified opinion w#gU1yu  
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    无法表示意见 disclaimer I/e2,  
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    否定意见 adverse !Xv2PdP  
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