[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
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四大”会计师事务所： 9hwn,=Vh)  
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普华永道 Princewater - houseCoopers d~d~Cd`V  
安永 Ernst & Young @n=FSn6
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毕马威 KPMG n]JfdI  
德勤 Deloitte Touche Tohmatsu 7 ( /  
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安达信 Arthur Anderson YKj PE  
安然 Enron Se5jxV  
世通 worldcom  b|h`v  
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国际机构的名称：： NE$=R"<Gv  
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国际会计师联合会 IFAC ;@u+b0 j  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 9%u J: c?  
美国注册会计师协会 AICPA my3W[3#  
中国注册会计师协会 CICPA i3y>@$fRL\  
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审计 audit /?8rj3  
内部审计 internal audit J o ]8?U(^  
政府审计 public sector audit ab5z&7Re6  
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账项基础审计 accounting number-based audit
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风险导向审计方法 risk-oriented audit approach i%_nH"h  
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其他鉴证业务 audit related services
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审阅业务 review bxg9T(Bj
 
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有限责任公司制 limited liability companies, LLCs V-iY2YiR  
有限责任合伙制 limited liability partnerships, LLPs G& *2h2,]  
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注册会计师职业道德规范 code of ethics for professional accountants '.DFyHsq  
　　　　　　　　　　　 Rules of professional conduct n.xW"omN  
独立 independence t7DT5SrR  
客观 objectivity ]^^mJt.Iv  
公正 integrity S-6%mYf  
专业胜任能力 professional competence oW/ #/;|`  
应有关注 due care %,*{hhfu  
保密 confidentiality confidence h|1 /Q (  
职业行为 professional conduct O}#h^AU-BS  
技术准则 technical standards :>g*!hpb  
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保持实质上的独立和形式上的独立 pTJJ.#$CEF  
The member is, and is seen to be independent `H6kC$^Ofx  
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费用 fee ZjXpMx,  
佣金 commission tcf>9YsOr  
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经济利益 interest }A`4ae=  
经济利益的冲突 conflicts of interest L Y^pmak  
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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. ZK@ENfG  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. uN
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更换会计师事务所 Changes in professional appointments 7,2b
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国际趋同 global convergence /international convergence _0<EbJ8Z  
鉴证业务 assurance services RscU=oaKi  
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全面质量管理 quality control of audit 58Fan*fO  
　　　　　　 Enforce the ethical guidance Q0_UBm^f  
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注册会计师的法律责任Professional responsibility >I3#ALF  
“深口袋”理论 deep-pocket theory t .&YD x  
创新会计处理 creative accounting {(#>%f+|C  
诉讼爆炸 litigation explosion !e>EDYb Y  
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违约 breach the contract h p]T^  
过失 negligence ~g+?]Lk}  
　　 Misconduct jLf.qf8qm  
欺诈 cheat / illegal acts ^xO
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审计目标 audit objectives ^E8XPK]-~  
怀疑态度 suspend DDT)l+:XP  
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财务报表认定： financial statement assertions 8-c1q*q)  
存在 existence ?1Lzbou  
权利与义务 rights and obligations 7Xi)[M?)#  
发生 occurrence +.T&U7x
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完整性 completeness `)FSJV1  
准确性和计价 measurement and valuation i*' 6"  
分类和可理解性 classification and understandability p*8LS7UT  
　　　　　　　 presentation and disclosure z ) 2h\S  
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财务报表循环 cycles LoQ
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Sales and receivables cycle C{<qc,!4  
Purchases and payables cycle C&b^TLe  
Wages and salaries cycle lz?F ,].  
Petty cash cycle J)iy6{0"  
Inventory recording cycle *4;MO2g  
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截止 cut-off EM+#h'%-  
审计任务约定书 the letter of engagement ^<#08L;  
管理层声明书 report of the directors’ responsibilities for the financial statement 7yLO<o?9w  
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审计证据 audit evidence G/Nb@pAy[  
审计工作底稿 audit working paper ][1*.7-  
审计记录 audit records 445}Yw5;9  
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计划工作 planning  <taN3  
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. c8I : jDk:  
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审计风险 audit risk L$^ya%2  
检查风险 detection risk RfVVAaI  
重大错报风险 risk of material misstatement in audit report !j,LS$tPu  
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风险评估 risk evaluation h=uwOi6}  
分析复核程序 analytical review procedures mrR~[533j  
内部控制 internal control Mvq5s+.  
局限性 limitation l(D
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控制环境 control environment KiU/N$E  
信息系统与沟通 information system and communication n$n)!XL/  
符合性测试 compliance test Zb<IZ)i#1  
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控制测试 control test $ gU6=vN1#  
报表层次重大错报 material misstatement on level of financial statement OTs vox|(  
认定层次重大错报 material misstatement on level of assertion s*<\mwB  
实质性程序 substantial procedures O`_!G`E  
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舞弊 fraud `,XCD-R^  
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审计抽样 sampling *5'U3py  
抽样风险 sampling risk JX%B_eUlAs  
非抽样风险 non-sampling risk AsyJDt'i  
统计抽样 statistical sampling &eYnO~$!  
非统计抽样 non-statistical sampling f>\guuG  
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销售与收款循环审计 Sales and receivables cycle rxZ%vzVQ>  
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采购与付款循环审计 Purchases and payables cycle \8v{9Yb  
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存货与仓储循环审计 Inventory recording cycle $I40 hk  
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监盘 physical inspection Y0`@$d&n  
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筹资与投资循环审计 Investment and finance cycle AnK-\4  
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货币资金审计 Audit of monetary assets Ml`tDt|;  
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完成审计工作 finish the audit work Id`? yt  
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期初余额 opening balance HPT{83  
期后事项events after the balance sheet date DA'A-C2  
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或有事项contingent evens ^MJTlRUb  
试算平衡表trail balance !vNZ-}  
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审计报告 bo^d!/;  
Audit report 9Yih%d,  
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审计报告的要素 `uRf*-   
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收件人 receiver B^'Uh+Y  
引言段 introduction c5 ~d^  
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管理层对财务报表的责任段 management’s responsibility for the financial statements Ta;'f7Oz  
注册会计师的责任段 auditor’s responsibility n^O Wz4  
审计意见段 opinion ^<L;"jl %  
注册会计师的监管和盖章auditor’s signature jA ?tDAx`  
会计师事务所的名称、地址和盖章auditor’s address }2qmL$  
报告日期 date of the Auditor’s report \@]/ks=K  
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无保留意见 unqualified audit report rN3i5.*/t  
非无保留意见 modified audit report XAN{uD^3\%  
保留意见 qualified opinion &mebpEHUG7  
无法表示意见 disclaimer FQNw89g  
否定意见 adverse W)rE_tw,|