[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers <?7~,#AK  
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    安永 Ernst & Young W2B=%`sC  
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    毕马威 KPMG CFA>  
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    德勤 Deloitte Touche Tohmatsu h ,n!x:zy@  
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    安达信 Arthur Anderson `&6]P:_qp  
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    安然 Enron 7U7 i2 4  
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    世通 worldcom `j$d(+Gv  
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    国际会计师联合会 IFAC od fu7P_  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB =w8 YZs8w  
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    美国注册会计师协会 AICPA tSYn c7  
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    中国注册会计师协会 CICPA l{AT)
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    审计 audit TExlGAHo+O  
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    内部审计 internal audit BkeP?X  
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    政府审计 public sector audit A~>=l=  
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    账项基础审计 accounting number-based audit 7EXmmB~>,  
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    风险导向审计方法 risk-oriented audit approach rY= #^S  
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    其他鉴证业务 audit related services |{K:.x#^  
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    审阅业务 review Qa%SvA@R  
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    有限责任公司制 limited liability companies, LLCs jFv<]D%A[  
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    有限责任合伙制 limited liability partnerships, LLPs J x<  
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    注册会计师职业道德规范 code of ethics for professional accountants 7A6sSfPUy  
　　　　　　　　　　　 Rules of professional conduct WGx>{'LJ  
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    独立 independence ]l'ki8  
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    客观 objectivity 4Cc
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    公正 integrity SI9hS4<j  
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    专业胜任能力 professional competence {[?|RC;\Y  
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    应有关注 due care ($
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    保密 confidentiality confidence 1n"X?K5;A  
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    职业行为 professional conduct %
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    技术准则 technical standards ZtoE=7K  
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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 KOx#LGz  
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    费用 fee T7~v40jn|  
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    佣金 commission NN'<-0~  
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    经济利益 interest  !ei20@  
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    经济利益的冲突 conflicts of interest X~3P?O]kFv  
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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. x?'%  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. <1BK 5%?  
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    更换会计师事务所 Changes in professional appointments
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    国际趋同 global convergence /international convergence J*X.0&Toc  
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    鉴证业务 assurance services S(h*\we  
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    全面质量管理 quality control of audit _ n4ma  
　　　　　　 Enforce the ethical guidance x{V>(d'p  
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    注册会计师的法律责任Professional responsibility 3uG5b8?  
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    “深口袋”理论 deep-pocket theory *AR<DXEL  
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    创新会计处理 creative accounting )#~fS28j  
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    诉讼爆炸 litigation explosion RpP[ymMZJ  
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    违约 breach the contract $ _Bu,;
 
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    过失 negligence /Misconduct xH#a|iT?(  
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    欺诈 cheat / illegal acts g 'a?  
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    审计目标 audit objectives _hL4@C  
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    怀疑态度 suspend %P,^}h7  
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    财务报表认定： financial statement assertions 6_K#,_oZ  
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    存在 existence C,v c aC?  
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    权利与义务 rights and obligations n12
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    发生 occurrence |Umfq:W`y_  
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    完整性 completeness "d>g)rvOc  
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    准确性和计价 measurement and valuation LEnP"o9ZW  
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    分类和可理解性 classification and understandability SH$cn,3F8  
　　　　　　　 presentation and disclosure gJ8 c]2c  
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    财务报表循环 cycles )
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    Sales and receivables cycle wK`ieHmp  
    Purchases and payables cycle xYVjUb(,X  
    Wages and salaries cycle &~A*(+S  
    Petty cash cycle ,W8Iabi^  
    Inventory recording cycle m&~Dj#%(w  
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    截止 cut-off 'Qq_Xn 8  
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    审计任务约定书 the letter of engagement (My$@l973  
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    管理层声明书 report of the directors’ responsibilities for the financial statement }cK~=@7tK  
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    审计证据 audit evidence 4FE@s0M,  
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    审计工作底稿 audit working paper SLjf<.S  
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    审计记录 audit records _u|FJTk  
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    计划工作 planning 4J 51i*`  
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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. `CE
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    审计风险 audit risk 3?Eoj95w!  
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    检查风险 detection risk 8u5 'g1M  
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    重大错报风险 risk of material misstatement in audit report hk!,  
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    风险评估 risk evaluation 46P6Bwobh  
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    分析复核程序 analytical review procedures =Pb5b6Y@6  
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    内部控制 internal control 3JZWhxkf[$  
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    局限性 limitation T'b/]&0Tio  
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    控制环境 control environment $FusDdCv3  
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    信息系统与沟通 information system and communication hKZ`D B4  
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    符合性测试 compliance test  c(V=.+J  
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    控制测试 control test 1^f.5@tV  
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    报表层次重大错报 material misstatement on level of financial statement oAZF3h]po  
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    认定层次重大错报 material misstatement on level of assertion 4o4 =  
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    实质性程序 substantial procedures +fd@K  
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    舞弊 fraud I' ! r  
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    审计抽样 sampling << ;HY}s  
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    抽样风险 sampling risk :`Uyn!w  
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    非抽样风险 non-sampling risk PwB g  
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    统计抽样 statistical sampling t`Y!"l  
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    非统计抽样 non-statistical sampling Z<ajET`)  
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    销售与收款循环审计 Sales and receivables cycle 3xzkZ8]/  
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    采购与付款循环审计 Purchases and payables cycle ;;?vgrz  
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    存货与仓储循环审计 Inventory recording cycle V@v1a@=W  
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    监盘 physical inspection iIsE Qh  
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    筹资与投资循环审计 Investment and finance cycle kYxl1nv  
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    货币资金审计 Audit of monetary assets -Aa]aDAz68  
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    完成审计工作 finish the audit work |As2"1_f  
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    期初余额 opening balance U~*c#U"bh  
    期后事项 events after the balance sheet date }3f BY@  
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    或有事项 contingent evens `
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    试算平衡表 trail balance ieo|%N{'  
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    审计报告  Audit report IV{FH&t^T"  
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     标题 title >*dQqJI  
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    收件人 receiver Mlv<r=E  
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    引言段 introduction }iilzE4oH#  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements K1T1@ j  
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    注册会计师的责任段 auditor’s responsibility ch@x]@-;A3  
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    审计意见段 opinion ~{L.f94N  
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    注册会计师的监管和盖章auditor’s signature lDW!Fg  
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    会计师事务所的名称、地址和盖章auditor’s address YywEZ?X  
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    报告日期 date of the Auditor’s report \\jIl3Z  
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    无保留意见 unqualified audit report cYGRy,'gH  
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    非无保留意见 modified audit report (/"thv5vT{  
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    保留意见 qualified opinion tbq|,"  
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    无法表示意见 disclaimer NQ?x8h3  
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    否定意见 adverse ;}LJh8_  
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