[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 uia[>&2  
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四大”会计师事务所： Uc?4!{$X  
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普华永道 Princewater - houseCoopers MV~-']2u  
安永 Ernst & Young PGj?`y4  
毕马威 KPMG *1>zE>
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德勤 Deloitte Touche Tohmatsu ?eU=xO  
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安达信 Arthur Anderson Yw\7`  
安然 Enron 0VA$ Ige  
世通 worldcom z1WF@Ej  
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国际机构的名称：： (I) e-1  
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国际会计师联合会 IFAC MmvMuX]#)  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB e@GR[0~  
美国注册会计师协会 AICPA M<sY_< z  
中国注册会计师协会 CICPA }'FNGn.~#  
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审计 audit 3 E~d  
内部审计 internal audit )Q!3p={ S*  
政府审计 public sector audit itp$c|{  
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账项基础审计 accounting number-based audit 5GwXZ;(G  
风险导向审计方法 risk-oriented audit approach Y?^1=9 ?6  
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其他鉴证业务 audit related services JLZ[sWP='  
审阅业务 review <0,szw  
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有限责任公司制 limited liability companies, LLCs c<(LXf+61  
有限责任合伙制 limited liability partnerships, LLPs g#=~A&4q  
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注册会计师职业道德规范 code of ethics for professional accountants upJ|`,G{  
　　　　　　　　　　　 Rules of professional conduct W/U_:^[-  
独立 independence bhIyq4N  
客观 objectivity T{L{<+9%  
公正 integrity 5_d=~whO&2  
专业胜任能力 professional competence 2K8?S  
应有关注 due care c04"d"$ x  
保密 confidentiality confidence @\!9dK-W  
职业行为 professional conduct ?^# h|aUp.  
技术准则 technical standards E8:4Z$|c  
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保持实质上的独立和形式上的独立 azUEp8`|  
The member is, and is seen to be independent G?y'<+Awt  
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费用 fee `$X|VAS2  
佣金 commission {
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经济利益 interest ddR_+B*H  
经济利益的冲突 conflicts of interest #2F 6}  
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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. =h083|y>  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. $S"QyAH~-a  
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更换会计师事务所 Changes in professional appointments 'm;M+:l 6  
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国际趋同 global convergence /international convergence +Rtz`V1d  
鉴证业务 assurance services %PsDS  
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全面质量管理 quality control of audit F^],p|4f  
　　　　　　 Enforce the ethical guidance ) OqQz7'  
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注册会计师的法律责任Professional responsibility H3#xBn>9  
“深口袋”理论 deep-pocket theory &zCqF
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创新会计处理 creative accounting ]g>@r
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诉讼爆炸 litigation explosion [N|/d#  
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违约 breach the contract Z66b>.<8  
过失 negligence :Rs% (Z  
　　 Misconduct xLE+"6;W  
欺诈 cheat / illegal acts 8Ee bWs*1  
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审计目标 audit objectives "CEy r0h  
怀疑态度 suspend W~1/vJ.*l  
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财务报表认定： financial statement assertions a<.7q1F  
存在 existence ^6?NYHMr=  
权利与义务 rights and obligations cx]O#b6B.  
发生 occurrence gyW*-:C  
完整性 completeness @-z#vJ5Qe{  
准确性和计价 measurement and valuation |~! R5|Q  
分类和可理解性 classification and understandability 8F$b/Z  
　　　　　　　 presentation and disclosure iL-I#"qT,  
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财务报表循环 cycles (%fl  
Sales and receivables cycle 7]_lSYwrb  
Purchases and payables cycle Fr%LV#Q  
Wages and salaries cycle JJnZbJti  
Petty cash cycle HQ%-e5Q  
Inventory recording cycle +uF!.!}  
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截止 cut-off n6gYZd  
审计任务约定书 the letter of engagement c<V.\y0x  
管理层声明书 report of the directors’ responsibilities for the financial statement mT.p-C  
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审计证据 audit evidence p}KZ#"Q  
审计工作底稿 audit working paper #vy:aq<bjE  
审计记录 audit records qO  
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计划工作 planning %Fc,$ =  
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. I/bED~Z:a  
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审计风险 audit risk ;Ef:mr"Nu  
检查风险 detection risk PXGS5,  
重大错报风险 risk of material misstatement in audit report S;$@?vF  
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风险评估 risk evaluation pti`q)
 
分析复核程序 analytical review procedures }DTpl?l  
内部控制 internal control 9&A-o  
局限性 limitation -OpI,qyS  
控制环境 control environment L<>;E  
信息系统与沟通 information system and communication 'sJ=h0d_[V  
符合性测试 compliance test 1<
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控制测试 control test c'_-jdi`>_  
报表层次重大错报 material misstatement on level of financial statement lKs*KwG  
认定层次重大错报 material misstatement on level of assertion T0 WB  
实质性程序 substantial procedures 4Vj|k\vE4  

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舞弊 fraud - Z"w  
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审计抽样 sampling >Dpz0v  
抽样风险 sampling risk S .rT5A[  
非抽样风险 non-sampling risk mt7}1s,i[  
统计抽样 statistical sampling yy4QY%  
非统计抽样 non-statistical sampling "U34D1I)#  
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销售与收款循环审计 Sales and receivables cycle 2Z6#3~  
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采购与付款循环审计 Purchases and payables cycle o)KF+[^  
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存货与仓储循环审计 Inventory recording cycle e#K =SV!H  
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监盘 physical inspection ]#N2:ych  
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筹资与投资循环审计 Investment and finance cycle k oo`JHC  
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货币资金审计 Audit of monetary assets qUSImgg  
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完成审计工作 finish the audit work s)"C~w^  
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期初余额 opening balance Y((s<]7  
期后事项events after the balance sheet date Zo`'xg  
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或有事项contingent evens -UkP{x)S  
试算平衡表trail balance
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审计报告 m/n_e g  
Audit report XF(I$Mxl6  
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审计报告的要素 S2K_>kvG)~  
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收件人 receiver d8Jy$,/`?  
引言段 introduction STs~GOm-  
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管理层对财务报表的责任段 management’s responsibility for the financial statements q2 D2:0^2  
注册会计师的责任段 auditor’s responsibility *. l,_68  
审计意见段 opinion DDn@M|*$  
注册会计师的监管和盖章auditor’s signature KDgJ~T  
会计师事务所的名称、地址和盖章auditor’s address /j ./  
报告日期 date of the Auditor’s report Gvv~P3Dm  
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无保留意见 unqualified audit report bLGgu#  
非无保留意见 modified audit report ?8. $A2(Xw  
保留意见 qualified opinion n>jb<uz  
无法表示意见 disclaimer JPS22i)P  
否定意见 adverse ]uX'[Z}t