[知识整理]审计中常用的审计术语（供大家参考） [复制链接]

审计术语英语 ;5P>R[p  
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四大”会计师事务所： j;O{Hvvz  
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普华永道 Princewater - houseCoopers oK GFDl]3  
安永 Ernst & Young cs?
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毕马威 KPMG s'V8PN+-  
德勤 Deloitte Touche Tohmatsu 2wWL]`(E  
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安达信 Arthur Anderson FRicHs n  
安然 Enron )y7 SkH|  
世通 worldcom m4@y58n=  
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国际机构的名称：： ({cgak  
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国际会计师联合会 IFAC 6t5)r lT  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB j/bebR
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美国注册会计师协会 AICPA c?0uv2*Yh  
中国注册会计师协会 CICPA c 25wm\\  
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审计 audit 62}bs/%  
内部审计 internal audit DlR&Lnv  
政府审计 public sector audit mmXLGLMd  
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账项基础审计 accounting number-based audit '"5"$)7  
风险导向审计方法 risk-oriented audit approach 'nNw  
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其他鉴证业务 audit related services WT!8.M;Kv  
审阅业务 review O\L(I079  
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有限责任公司制 limited liability companies, LLCs Osb"$8im  
有限责任合伙制 limited liability partnerships, LLPs HnVUG4yZTD  
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注册会计师职业道德规范 code of ethics for professional accountants unmuY^+<  
　　　　　　　　　　　 Rules of professional conduct _tQ=ASe0  
独立 independence Nh41o0  
客观 objectivity Kg>+5~+E?q  
公正 integrity c7IgndVAV  
专业胜任能力 professional competence Dd*T5A?  
应有关注 due care Zg7~&vs$  
保密 confidentiality confidence ~Xnq(}?ok  
职业行为 professional conduct Jug1Va<^c  
技术准则 technical standards gv;=Yhw.c  
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保持实质上的独立和形式上的独立 :Qu!0tY  
The member is, and is seen to be independent c?d+>5"VX  
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费用 fee `4Z#/g  
佣金 commission C["^%0lj  
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经济利益 interest 5SX0g(C  
经济利益的冲突 conflicts of interest "Q+'lA[}  
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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. #l- ,2C~  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. KbH#g>.oB  
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更换会计师事务所 Changes in professional appointments /w!b2KwV  
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国际趋同 global convergence /international convergence m0F-[k3)  
鉴证业务 assurance services <V"'j  
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全面质量管理 quality control of audit vsoj] R$C  
　　　　　　 Enforce the ethical guidance {Y'DUt5j  

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注册会计师的法律责任Professional responsibility R]/F{Xs  
“深口袋”理论 deep-pocket theory h=4m2m  
创新会计处理 creative accounting t2+m7*76  
诉讼爆炸 litigation explosion )TyL3Z\>(  
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违约 breach the contract y~1UU3k5  
过失 negligence [fR<#1Z  
　　 Misconduct X\$
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欺诈 cheat / illegal acts jRB:o?S  
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审计目标 audit objectives Dw[w%
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怀疑态度 suspend d&?B/E^  
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财务报表认定： financial statement assertions )R,*  
存在 existence IwFg1\>  
权利与义务 rights and obligations V}9wx%v  
发生 occurrence HK&F'\'}  
完整性 completeness EE&~D~yHUL  
准确性和计价 measurement and valuation $z@e19gT  
分类和可理解性 classification and understandability QE)g==d  
　　　　　　　 presentation and disclosure .,m$
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财务报表循环 cycles [rPW@|^5  
Sales and receivables cycle )_.@M '?  
Purchases and payables cycle LC[
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Wages and salaries cycle D9H|]W~  
Petty cash cycle `p#A2ApA  
Inventory recording cycle PU?kQZU~)  
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截止 cut-off !h&hPY1  
审计任务约定书 the letter of engagement {Fb)Z"8]  
管理层声明书 report of the directors’ responsibilities for the financial statement (: ZOoL  
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审计证据 audit evidence S*#y 7YKI  
审计工作底稿 audit working paper A2rr>  
审计记录 audit records %7 J  
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计划工作 planning 0U`Ic_
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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. L<8y5B~W  
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审计风险 audit risk #0xvxg%{  
检查风险 detection risk 8
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重大错报风险 risk of material misstatement in audit report f RrHWE+  
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风险评估 risk evaluation 7BI0g@$Nn]  
分析复核程序 analytical review procedures V!},a@>p  
内部控制 internal control |UR.7rOV  
局限性 limitation 1 uXtBk6  
控制环境 control environment }E/L:  
信息系统与沟通 information system and communication N.-Ryj&9  
符合性测试 compliance test sL&u%7>Re  
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控制测试 control test k9R1E
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报表层次重大错报 material misstatement on level of financial statement 1Kc*MS  
认定层次重大错报 material misstatement on level of assertion j*xens$ )  
实质性程序 substantial procedures `+zr PpX  
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舞弊 fraud j./bVmd.  
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审计抽样 sampling u:,B"!  
抽样风险 sampling risk {v`wQM[  
非抽样风险 non-sampling risk ,Y!T!o}1  
统计抽样 statistical sampling ojIh;e  
非统计抽样 non-statistical sampling !%@n 067  
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销售与收款循环审计 Sales and receivables cycle `H+Eo<U  
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采购与付款循环审计 Purchases and payables cycle ~^5uOe TZ~  
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存货与仓储循环审计 Inventory recording cycle d1E~H]X4  
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监盘 physical inspection le[5a=e(  
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筹资与投资循环审计 Investment and finance cycle <M\Z}2d  
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货币资金审计 Audit of monetary assets RNt3az  
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完成审计工作 finish the audit work sPZa|AKHb  
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期初余额 opening balance MPGQ4vi&  
期后事项events after the balance sheet date A6UtpyS*'  
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或有事项contingent evens |Xu7cCh$me  
试算平衡表trail balance {'}Ofj  
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审计报告 J J3vC  
Audit report fi,=z  
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审计报告的要素 .#Sd|C]R7  
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收件人 receiver ~I^]O \
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引言段 introduction ?3zx?>sG  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 8?)Da&+f  
注册会计师的责任段 auditor’s responsibility =oHJ_  
审计意见段 opinion .g|pgFM?  
注册会计师的监管和盖章auditor’s signature "3>#
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会计师事务所的名称、地址和盖章auditor’s address U>I#f  
报告日期 date of the Auditor’s report `iY)3Rq  
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无保留意见 unqualified audit report :#|77b0  
非无保留意见 modified audit report Q;^([39DI  
保留意见 qualified opinion c9ZoO;  
无法表示意见 disclaimer vu#:D1/BB  
否定意见 adverse Jq; }q63: