[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 `_J^g&y~  
fG8}=xH_&  
四大”会计师事务所： X]JpS  
p:[`%<j0  
普华永道 Princewater - houseCoopers <FcP
xZ  
安永 Ernst & Young o@<6TlZM  
毕马威 KPMG v GR \GFm  
德勤 Deloitte Touche Tohmatsu h9Tf@]W   
.WL\:{G8;  
安达信 Arthur Anderson RS||KA])J  
安然 Enron BDRYip[Sa  
世通 worldcom RAg|V:/M  
)
5GdvqA  
国际机构的名称：： )MD*)O  
G)tq/`zNw  
国际会计师联合会 IFAC L5zG0mC8  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB #czyr@  
美国注册会计师协会 AICPA m]-v IUpb  
中国注册会计师协会 CICPA &m%Pr  
FfD ,cDs  
审计 audit ~q8V<@?  
内部审计 internal audit LRCS)UBY(.  
政府审计 public sector audit Kbz7  
Ew?/@KAV\  
账项基础审计 accounting number-based audit ZyS;+"
 
风险导向审计方法 risk-oriented audit approach ~x0-iBF  
/,rF$5G,  
48~m=mI  
其他鉴证业务 audit related services A5.'h<  
审阅业务 review G>q{~HE1  
!dbA (  
有限责任公司制 limited liability companies, LLCs ~7ATt8T  
有限责任合伙制 limited liability partnerships, LLPs H4y1Hpa,  
r_g\_y7ua  
+%Bf y4F6  
注册会计师职业道德规范 code of ethics for professional accountants _} X`t8Lh  
　　　　　　　　　　　 Rules of professional conduct Z0F>"Z_qn  
独立 independence PO%yWns30o  
客观 objectivity !0. 5  
公正 integrity WnJLX ^;  
专业胜任能力 professional competence ](9{}DHV  
应有关注 due care PFDWC3<  
保密 confidentiality confidence {M)3GsP?  
职业行为 professional conduct @KW+?maW  
技术准则 technical standards J++sTQ(!?  
uZ0 $s$  
保持实质上的独立和形式上的独立 d,oOn.n&  
The member is, and is seen to be independent bW 86Iw  
$Va]vC8?  
费用 fee RZV1:hNN  
佣金 commission ,8J*S  
ZB^4(F')H  
经济利益 interest eX l%Qs#Y  
经济利益的冲突 conflicts of interest B yy-Cc  
?CUp&L0-"  
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. W &0@&
U  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. V&,<,iNN  
z[lRb]:i[  
更换会计师事务所 Changes in professional appointments /[0 /8f6  
[BZ(p  
@8<uAu%  
国际趋同 global convergence /international convergence y9G57D  
鉴证业务 assurance services WW\)B-}T  
#o"HD6e  
全面质量管理 quality control of audit ' ! UF&  
　　　　　　 Enforce the ethical guidance sen{f^U  
ILr6W@o5A  
'9p5
UC  
注册会计师的法律责任Professional responsibility 0ZID @^  
“深口袋”理论 deep-pocket theory SG|i/K|7  
创新会计处理 creative accounting L$u&~"z-  
诉讼爆炸 litigation explosion bJ,=yB+0  
$NGtxZp  
违约 breach the contract 6rN5Xf cS  
过失 negligence ANpY qV  
　　 Misconduct 6B;_uIq5  
欺诈 cheat / illegal acts
_[OEE<(   
E'BH7JV  
审计目标 audit objectives .{]c&Ef+f  
怀疑态度 suspend <C.$Db&9   
dpGQ0EzH^  
财务报表认定： financial statement assertions )V$ !  
存在 existence #PLB $
$  
权利与义务 rights and obligations g*AD$":  
发生 occurrence #L 4Kwy  
完整性 completeness !,JT91  
准确性和计价 measurement and valuation Pl5NHVr  
分类和可理解性 classification and understandability p4t!T=o/  
　　　　　　　 presentation and disclosure hzPB~obC  
#<i><EG  
财务报表循环 cycles zRJKIm  
Sales and receivables cycle /glnJ3  
Purchases and payables cycle ??%T  
Wages and salaries cycle SSsQu^A  
Petty cash cycle >yT@?!/Q>'  
Inventory recording cycle 6$vh qg}f  
z.9FDQLp  
截止 cut-off GwpBDMk  
审计任务约定书 the letter of engagement HxqV[|}0u  
管理层声明书 report of the directors’ responsibilities for the financial statement WWs[]zr  
dZiWVa  
审计证据 audit evidence <:;:*s3]  
审计工作底稿 audit working paper `~+a=Q  
审计记录 audit records `J,~hK  
w4MMo  
~CdseSo9  
计划工作 planning ND9>`I5  
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. `# M.t);^  
yJ`1},^  
审计风险 audit risk [qD<U%Hi  
检查风险 detection risk  q>.t~  
重大错报风险 risk of material misstatement in audit report :8|3V~%m  
dpn&)?f  
Qbt>}?-  
风险评估 risk evaluation aU8Ti8A>  
分析复核程序 analytical review procedures %b%<g%@i  
内部控制 internal control !#4HGjPI  
局限性 limitation . N} }cJq  
控制环境 control environment GGQ(|?w  
信息系统与沟通 information system and communication k+GK1Yl  
符合性测试 compliance test d!z).G
 
*9{Wn7pck/  

Ft8h=  
控制测试 control test 2gR_1*|  
报表层次重大错报 material misstatement on level of financial statement O+Lb***b"  
认定层次重大错报 material misstatement on level of assertion hsVJ&
-#  
实质性程序 substantial procedures )7%]<2V%  
U1!2nJ]  
(5D Gs_>  
舞弊 fraud a;owG/\p  
U <$xp  
审计抽样 sampling hRZS6" #  
抽样风险 sampling risk QZa#iL  
非抽样风险 non-sampling risk )Gp\_(9fc  
统计抽样 statistical sampling -j=&J8Za  
非统计抽样 non-statistical sampling Q
Oy&!6  
0?;Hmq3  
>rS<!e%  
销售与收款循环审计 Sales and receivables cycle 0uJzff!|  
Rpd/9x.)&  
采购与付款循环审计 Purchases and payables cycle } 9s  
12'(MAP  
存货与仓储循环审计 Inventory recording cycle B5r_+?=2e  
N\e@$1  
监盘 physical inspection 3[i!2iL.  
A;`U{7IST  
筹资与投资循环审计 Investment and finance cycle Zy3&Zt  
x[~OVG0M*  
货币资金审计 Audit of monetary assets GfPz^F=ie.  
^JVP2L>o*  
完成审计工作 finish the audit work :.<TWBoV  
&j@J<*k  
期初余额 opening balance KXfW&d(Pk  
期后事项events after the balance sheet date .
EZ {d  
zXU{p\;)\  
或有事项contingent evens 6$<o^Ha*R  
试算平衡表trail balance )j|y.[  
/lQ0`^yB  
+Qvgpx>  
e+ w  
审计报告 w>BFgb?  
Audit report ;/3/R/^g  
z\d2T%^:g(  
审计报告的要素 \'=}kk`  
标题 title 7kpW1tjY  
收件人 receiver =usDI<3r  
引言段 introduction i*w-Q=  
z n8ig/C  
管理层对财务报表的责任段 management’s responsibility for the financial statements 4lUE(#kUM  
注册会计师的责任段 auditor’s responsibility Cj\+u\U #  
审计意见段 opinion G-?9;w'@  
注册会计师的监管和盖章auditor’s signature <+,0G`  
会计师事务所的名称、地址和盖章auditor’s address f
Q4$@  
报告日期 date of the Auditor’s report }v,P3  
R+hS;F nh%  
无保留意见 unqualified audit report lfeWtzOf  
非无保留意见 modified audit report l:,UN07s  
保留意见 qualified opinion m1i$> 9,  
无法表示意见 disclaimer )nxIxr0d-  
否定意见 adverse P]{.e UB@c