[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 R
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四大”会计师事务所： zl> l.zJ  
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普华永道 Princewater - houseCoopers y(pHt  
安永 Ernst & Young B,SH9,  
毕马威 KPMG 20hF2V  
德勤 Deloitte Touche Tohmatsu 4\HB rd#P  
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安达信 Arthur Anderson sPCp20x:y8  
安然 Enron @MfuV4 *  
世通 worldcom o.tCw\M$g  
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国际机构的名称：： %0]vW;Q5  
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国际会计师联合会 IFAC Z, Kbt  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB
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美国注册会计师协会 AICPA RU!j"T 5  
中国注册会计师协会 CICPA 0NLoqq  
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审计 audit 0\tk/<w2  
内部审计 internal audit W_EM k  
政府审计 public sector audit )hH9VGZq(  
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账项基础审计 accounting number-based audit -GkNA"2M[  
风险导向审计方法 risk-oriented audit approach QMI&?Q:=  
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其他鉴证业务 audit related services j(
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审阅业务 review &z;;Bx0s  
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有限责任公司制 limited liability companies, LLCs uLYz!E+E  
有限责任合伙制 limited liability partnerships, LLPs D_GIj$%N[  
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注册会计师职业道德规范 code of ethics for professional accountants 4!Ez#\  
　　　　　　　　　　　 Rules of professional conduct 2M c/ah  
独立 independence \H$Ps9Xh  
客观 objectivity >;',U<Wd  
公正 integrity MnvFmYgxA  
专业胜任能力 professional competence &x{CC @g/  
应有关注 due care N=K|Nw  
保密 confidentiality confidence PMk 3b3)Z  
职业行为 professional conduct mrDIt4$D  
技术准则 technical standards ~je#gVoUR  

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保持实质上的独立和形式上的独立 )rv5QH`i  
The member is, and is seen to be independent 3kFOs$3  
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费用 fee QRj><TKi  
佣金 commission *Dld?Q  
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经济利益 interest #Ag-?k  
经济利益的冲突 conflicts of interest kLVf}J~?  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. 4C^;lK  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. d%?+q0j  
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更换会计师事务所 Changes in professional appointments p<>%9180!F  
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国际趋同 global convergence /international convergence IM&2SSmYNH  
鉴证业务 assurance services 7N"$~UfC  
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全面质量管理 quality control of audit uR{HCZ-  
　　　　　　 Enforce the ethical guidance }f)$+mi  
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注册会计师的法律责任Professional responsibility 5Qhu5~,K  
“深口袋”理论 deep-pocket theory c6sGjZdR  
创新会计处理 creative accounting jC1mui|Y^  
诉讼爆炸 litigation explosion x[7jm"Pz  
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违约 breach the contract y0qrl4S)v  
过失 negligence vz:P2TkM  
　　 Misconduct Q[^IX  
欺诈 cheat / illegal acts e{8z1t20:  
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审计目标 audit objectives yfeX=h  
怀疑态度 suspend pv&:
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财务报表认定： financial statement assertions iph>"b$D
 
存在 existence `HvU_ja;  
权利与义务 rights and obligations ^,')1r,  
发生 occurrence T1hr5V<U  
完整性 completeness !)RND 6.  
准确性和计价 measurement and valuation IlsXj`!e  
分类和可理解性 classification and understandability 8;;!2>N  
　　　　　　　 presentation and disclosure / <WB%
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财务报表循环 cycles -frmvNJ F  
Sales and receivables cycle d_=@1JM>  
Purchases and payables cycle R km1fYf  
Wages and salaries cycle g1VdP[Y#  
Petty cash cycle {~>?%]tf  
Inventory recording cycle }\}pSq W  
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截止 cut-off YLVV9(  
审计任务约定书 the letter of engagement OiNzN.}d  
管理层声明书 report of the directors’ responsibilities for the financial statement \y^Od7F  
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审计证据 audit evidence -_Pd d[M  
审计工作底稿 audit working paper j*>+^g\Q6  
审计记录 audit records h`dtcJ0  
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计划工作 planning D_ xPa  
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. #pP4\n-~hU  
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审计风险 audit risk i`/_^Fndyu  
检查风险 detection risk B1T:c4:N  
重大错报风险 risk of material misstatement in audit report 24PE t%2  

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风险评估 risk evaluation jZeY^T)f"  
分析复核程序 analytical review procedures dt(~)*~R  
内部控制 internal control $E3-</ f  
局限性 limitation  S[!K  
控制环境 control environment CI"7* z_  
信息系统与沟通 information system and communication tAFKq>\  
符合性测试 compliance test 9Z]~c^UB  
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控制测试 control test I&~kwOP  
报表层次重大错报 material misstatement on level of financial statement m7wD#?lm  
认定层次重大错报 material misstatement on level of assertion ]| 6 2l+  
实质性程序 substantial procedures )=l~XV  
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舞弊 fraud ^ T@ (`H4@  
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审计抽样 sampling k`JP  
抽样风险 sampling risk >nV~5f+  
非抽样风险 non-sampling risk \"Z^{Y[,;  
统计抽样 statistical sampling "*W:  
非统计抽样 non-statistical sampling fe PH=C  
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销售与收款循环审计 Sales and receivables cycle YXI_ '  
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采购与付款循环审计 Purchases and payables cycle 7S$Am84%  
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存货与仓储循环审计 Inventory recording cycle 1O@ qpNm  
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监盘 physical inspection [xzgk[>5  
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筹资与投资循环审计 Investment and finance cycle :8b{|}aYV  
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货币资金审计 Audit of monetary assets 3/c3e
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完成审计工作 finish the audit work ~_opU(;f  
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期初余额 opening balance YoyJnl.?u  
期后事项events after the balance sheet date "%fh`4y3\  
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或有事项contingent evens Qt`hUyL  
试算平衡表trail balance j8n_:;i*  
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审计报告 K~'!JP8@  
Audit report & $E[l'  
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审计报告的要素 ^mxOQc !  
标题 title d 90  
收件人 receiver vD<6BQR  
引言段 introduction ]<b$k  
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管理层对财务报表的责任段 management’s responsibility for the financial statements Z9X<W`  
注册会计师的责任段 auditor’s responsibility k(LZ,WSR  
审计意见段 opinion Gl8D GELl;  
注册会计师的监管和盖章auditor’s signature 1o"/5T:S[  
会计师事务所的名称、地址和盖章auditor’s address Qn=3b:S-  
报告日期 date of the Auditor’s report G
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无保留意见 unqualified audit report 'a.n
  
非无保留意见 modified audit report U\aP  
保留意见 qualified opinion .Zo %6[X  
无法表示意见 disclaimer h OYm =r  
否定意见 adverse x/~qyX8vo