[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 =M=v; ,I-  
VwOcWKD  
四大”会计师事务所： Vh{(*p  
LU/;`In  
普华永道 Princewater - houseCoopers BU#3fPl  
安永 Ernst & Young niqknqW<t  
毕马威 KPMG 9y&bKB2 ,  
德勤 Deloitte Touche Tohmatsu _&%FGcAS  
Cxeam"-HTt  
安达信 Arthur Anderson ]I_*+^?tI  
安然 Enron UmR4zGM}  
世通 worldcom 0j;q^>  
1mD)G55Ep  
国际机构的名称：： "VDMO^  
u'nQC*iJb  
国际会计师联合会 IFAC yzT4D>1,  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB kH8/
8  
美国注册会计师协会 AICPA NfUt\ p*  
中国注册会计师协会 CICPA 2+_a<5l~  
HuJc*op-6  
审计 audit u*/+cT  
内部审计 internal audit V';l H2  
政府审计 public sector audit >n^780S|  
qVfl6q5  
账项基础审计 accounting number-based audit |]?zH~L  
风险导向审计方法 risk-oriented audit approach |{v#'";O:
 
|kP utB  
4(p`xdr}K  
其他鉴证业务 audit related services 2vWn(6`  
审阅业务 review -We9 FO~  
)+R n[MMp  
有限责任公司制 limited liability companies, LLCs |c^?tR<  
有限责任合伙制 limited liability partnerships, LLPs `BVmuUMm  
6tFi\,)E  
$1g1Bn  
注册会计师职业道德规范 code of ethics for professional accountants Ek1c>s,t  
　　　　　　　　　　　 Rules of professional conduct \ 'Va(}v  
独立 independence *MB>,HU  
客观 objectivity K8R>O *~  
公正 integrity -]+pwZ4g  
专业胜任能力 professional competence 8CZ%-}-%$  
应有关注 due care *~>p; *  
保密 confidentiality confidence T;?k]4.X  
职业行为 professional conduct 1X&.po  
技术准则 technical standards %IZd-N7i^  
$rI 1|;^  
保持实质上的独立和形式上的独立 +FAj30  
The member is, and is seen to be independent lPI~5N8  
/-,\$@J
5)  
费用 fee B0%=!&  
佣金 commission 1I{8 |  
a eeo
r  
经济利益 interest eIfQ TV  
经济利益的冲突 conflicts of interest _bi)d201  
Lm=;Y6'`N  
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. N-]/MB8  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. e"52'zAV-  
( 6Od
  
更换会计师事务所 Changes in professional appointments DL?nvH  
T4HJy|  
a5GLbanF  
国际趋同 global convergence /international convergence H#DvCw  
鉴证业务 assurance services r:;.?f@  
wV"`Du7E;  
全面质量管理 quality control of audit Yu>DgMW
 
　　　　　　 Enforce the ethical guidance 0'fswa)  
bD{k=jum  
S.)Jp-&K  
注册会计师的法律责任Professional responsibility 94?WL  
“深口袋”理论 deep-pocket theory Cf3!Ud  
创新会计处理 creative accounting o]Rlivahm  
诉讼爆炸 litigation explosion 4uo`XJuQ  
u}gavG l  
违约 breach the contract m^G(qoZ]  
过失 negligence > :IWRc2  
　　 Misconduct {VL@U$'oI  
欺诈 cheat / illegal acts yjg&/
6  
L_
NiU;cr%  
审计目标 audit objectives `X}:(O^GO  
怀疑态度 suspend C=/B\G/.9  
XS[L-NHG  
财务报表认定： financial statement assertions J6AHc"k.  
存在 existence k(l2`I4V  
权利与义务 rights and obligations uI)twry]@  
发生 occurrence wDZ<UP=X  
完整性 completeness WXl+w7jr  
准确性和计价 measurement and valuation akxNT_   
分类和可理解性 classification and understandability ( %\7dxiK  
　　　　　　　 presentation and disclosure IB/3=4n^|  
t82'K@sq  
财务报表循环 cycles {K]5[bMT  
Sales and receivables cycle \A"o[A2v  
Purchases and payables cycle  ir6' \  
Wages and salaries cycle `X6J
ZxGyd  
Petty cash cycle ^ taN?5  
Inventory recording cycle ~lys  
r8J7zTD&
 
截止 cut-off XiE`_%NW  
审计任务约定书 the letter of engagement kg[%Q]]  
管理层声明书 report of the directors’ responsibilities for the financial statement `za,sRFR  
L^3&  
审计证据 audit evidence {`QHg O  
审计工作底稿 audit working paper _U<fS  
审计记录 audit records 8AuBs;i  
_1p8(n  
z%%O-1   
计划工作 planning 4^tSg#!V{  
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. MC}t8L=  
50W+!'  
审计风险 audit risk LH8jT  
检查风险 detection risk * x/!i^  
重大错报风险 risk of material misstatement in audit report udZOg  
G@[8P?M=Z  
Y$ys4X  
风险评估 risk evaluation <Kd(fFe  
分析复核程序 analytical review procedures !Rn6x $_  
内部控制 internal control <W80AJ  
局限性 limitation QF#w$%7  
控制环境 control environment wA=r]BT  
信息系统与沟通 information system and communication |h>PUt@LL  
符合性测试 compliance test Y%s:oHt  
r9i?H  
N+|NI?R?}  
控制测试 control test Je
1d|1!3  
报表层次重大错报 material misstatement on level of financial statement
`Y#At3{  
认定层次重大错报 material misstatement on level of assertion / (&E  
实质性程序 substantial procedures }}AIpYp,P  
/BL:"t@-  
0 &zp
 
舞弊 fraud GXtMX ha,  
t4WB^dHYp  
审计抽样 sampling :v&[!  
抽样风险 sampling risk 8M,*w6P  
非抽样风险 non-sampling risk rs&]4
6i/p  
统计抽样 statistical sampling Dqx#i-L23  
非统计抽样 non-statistical sampling ,=:K&5mCv  
9y7N}T6  
Zd*$^P,|  
销售与收款循环审计 Sales and receivables cycle CLR1CGnn7  
LKIMT  
采购与付款循环审计 Purchases and payables cycle wV s?E  
eUyF <j  
存货与仓储循环审计 Inventory recording cycle Ott6y  
?+yr7_f3*  
监盘 physical inspection #~*v##^vFH  
e w^(3&  
筹资与投资循环审计 Investment and finance cycle XE}gl&\  
?[D3-4  
货币资金审计 Audit of monetary assets m>@hh#kBg  
I{Zb/}k-  
完成审计工作 finish the audit work -Zt!H%U  
_gvF s%J  
期初余额 opening balance ]?eZDf

~  
期后事项events after the balance sheet date &`"DG$N(  
ALF0d|>=uj  
或有事项contingent evens SepjF  
试算平衡表trail balance oaY_
6  
NB-dlv1  
z;c>Q\Q  
LK^|JEu  
审计报告 t un}rdb  
Audit report *LT~:Gs#  
o>el"0rn.h  
审计报告的要素 {keZ_2  
标题 title OxlA)$.hpu  
收件人 receiver z A,vp^  
引言段 introduction 9mF'  
B VBn.ut  
管理层对财务报表的责任段 management’s responsibility for the financial statements zTz}H*U  
注册会计师的责任段 auditor’s responsibility w+M
/VsL  
审计意见段 opinion jh5QIZf=  
注册会计师的监管和盖章auditor’s signature vwCQvt  
会计师事务所的名称、地址和盖章auditor’s address @CMI$}!{V  
报告日期 date of the Auditor’s report %go2tv:|W  
LU
1I `E  
无保留意见 unqualified audit report !FEc:qH  
非无保留意见 modified audit report 6x+ujUBkK  
保留意见 qualified opinion R+ * ; [  
无法表示意见 disclaimer 48^-]};  
否定意见 adverse 0YH5B5b