[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 doW_vu  
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四大”会计师事务所： ROW8YTYb  
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普华永道 Princewater - houseCoopers qI5_@[S*  
安永 Ernst & Young &3:-(:<U  
毕马威 KPMG z|< 6y~5,  
德勤 Deloitte Touche Tohmatsu B24wn8<  
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安达信 Arthur Anderson 9]xOuCb  
安然 Enron 6Y`eYp5A  
世通 worldcom ApG_Gd.  
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国际机构的名称：： ;S
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国际会计师联合会 IFAC ]wc 'h>w  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 69p>?zn  
美国注册会计师协会 AICPA g-bHf]'  
中国注册会计师协会 CICPA UQ}[2x(Kb  
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审计 audit {M)Y6\v  
内部审计 internal audit jL<:N 8  
政府审计 public sector audit p? >(y  
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账项基础审计 accounting number-based audit >h(n8wTP  
风险导向审计方法 risk-oriented audit approach `gDpb.=Y  
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其他鉴证业务 audit related services 4%Z!*W*  
审阅业务 review HcavA{H  
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有限责任公司制 limited liability companies, LLCs ; {iX_%  
有限责任合伙制 limited liability partnerships, LLPs &z+nNkr?yN  
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注册会计师职业道德规范 code of ethics for professional accountants wa\Yc,R  
　　　　　　　　　　　 Rules of professional conduct SDwTGQ/0  
独立 independence )+OI}  
客观 objectivity mCb(B48]%X  
公正 integrity I}q
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专业胜任能力 professional competence 'J U(2mF  
应有关注 due care !KKkw
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保密 confidentiality confidence TWZ**S-  
职业行为 professional conduct J<'[P$D  
技术准则 technical standards {E@Fk,  
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保持实质上的独立和形式上的独立 7l/.fSW  
The member is, and is seen to be independent -GCC  
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费用 fee ;4 >YPH  
佣金 commission xQ+UZ
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经济利益 interest 
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经济利益的冲突 conflicts of interest PV$)k>H-  
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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. w$[&ejFb  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. &kUEnwQ -  
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更换会计师事务所 Changes in professional appointments 1LYz X;H1  
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国际趋同 global convergence /international convergence
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鉴证业务 assurance services R
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全面质量管理 quality control of audit T$rhz)_q  
　　　　　　 Enforce the ethical guidance VwvL  
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注册会计师的法律责任Professional responsibility nWb*u  
“深口袋”理论 deep-pocket theory @+Yql  
创新会计处理 creative accounting fGjYWw  
诉讼爆炸 litigation explosion - :cBVu-m  
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违约 breach the contract {*mf Is  
过失 negligence -LzkM"  
　　 Misconduct XuS3#L/3p  
欺诈 cheat / illegal acts |ecK~+  
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审计目标 audit objectives fE`p  
怀疑态度 suspend uDD{O~wF,  
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财务报表认定： financial statement assertions 7>.d*?eao\  
存在 existence ^/]w}C#:d  
权利与义务 rights and obligations J;HYGu:  
发生 occurrence dhrh "x_?:  
完整性 completeness ncTPFv H5  
准确性和计价 measurement and valuation q8A;%.ZLG  
分类和可理解性 classification and understandability =jv3O.zq  
　　　　　　　 presentation and disclosure Y*VF1M,2_  
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财务报表循环 cycles MrjgV+P}[  
Sales and receivables cycle eJbZA&:  
Purchases and payables cycle jkAWRpOc)  
Wages and salaries cycle #zmt x0  
Petty cash cycle )j,Y(V$P  
Inventory recording cycle ~:FF"T>  
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截止 cut-off yz}ik^T  
审计任务约定书 the letter of engagement ^_\S)P2c  
管理层声明书 report of the directors’ responsibilities for the financial statement uA-1VwW+N  
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审计证据 audit evidence R7\T.;8+  
审计工作底稿 audit working paper ^?M# |>  
审计记录 audit records R?{f:,3R  
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计划工作 planning i+qtL3  
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. uB=DC'lkg  
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审计风险 audit risk cMs8D  
检查风险 detection risk A_e&#O  
重大错报风险 risk of material misstatement in audit report \LG0  
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风险评估 risk evaluation RGgePeaw  
分析复核程序 analytical review procedures 
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内部控制 internal control Y`NwE  
局限性 limitation A"tE~m;"7  
控制环境 control environment KvjsibI/Y  
信息系统与沟通 information system and communication b>h L*9  
符合性测试 compliance test Q~R%|Q{&  
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控制测试 control test z:^(#G{  
报表层次重大错报 material misstatement on level of financial statement uG7?:) pxv  
认定层次重大错报 material misstatement on level of assertion A)#w~X4  
实质性程序 substantial procedures FuC#w 9_  
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舞弊 fraud q2b>Z6!5  
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审计抽样 sampling ' !2NSv  
抽样风险 sampling risk E-jJ!>&K  
非抽样风险 non-sampling risk `+h+X9  
统计抽样 statistical sampling 3xk-D &"  
非统计抽样 non-statistical sampling =;"eZ  
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销售与收款循环审计 Sales and receivables cycle H Y~[/H+:  
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采购与付款循环审计 Purchases and payables cycle DHg)]FQ/  
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存货与仓储循环审计 Inventory recording cycle 2FN E ;y(  
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监盘 physical inspection p;qFMzyS9  
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筹资与投资循环审计 Investment and finance cycle %Rt 5$+dNT  
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货币资金审计 Audit of monetary assets 5dX /<  
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完成审计工作 finish the audit work !hFzIp  
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期初余额 opening balance n8E3w:A-  
期后事项events after the balance sheet date nx(jYXVT  
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或有事项contingent evens ]eUD3WUe>q  
试算平衡表trail balance 3*T/ 7\  
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审计报告 Q@"}v_r4  
Audit report "/G]M&  
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审计报告的要素 ;VzdlCZ@  
标题 title m 7S`u  
收件人 receiver l,6' S8=  
引言段 introduction NFyV02.  
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管理层对财务报表的责任段 management’s responsibility for the financial statements K5RgWP  
注册会计师的责任段 auditor’s responsibility t33\f<e  
审计意见段 opinion PMi.)%++  
注册会计师的监管和盖章auditor’s signature Py?e+[cN  
会计师事务所的名称、地址和盖章auditor’s address HzL~B#  
报告日期 date of the Auditor’s report u+y3
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无保留意见 unqualified audit report @Gw.U>"!C  
非无保留意见 modified audit report qm<-(Qc(W  
保留意见 qualified opinion 2Lytk OMf  
无法表示意见 disclaimer KR X\<@  
否定意见 adverse g[' 7$