[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 MpIP)bdq7  
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四大”会计师事务所：  |FFMQ"  
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普华永道 Princewater - houseCoopers J+hifO  
安永 Ernst & Young (1Jc-`  
毕马威 KPMG =A"z.KfV  
德勤 Deloitte Touche Tohmatsu ;b, bHL  
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安达信 Arthur Anderson b&pL}o?/k  
安然 Enron HNfd[#gV  
世通 worldcom gGbqXG^  
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国际机构的名称：： oYeFOw`  
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国际会计师联合会 IFAC VZA>ErB  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ~~WX#Od*$  
美国注册会计师协会 AICPA h&bs`  
中国注册会计师协会 CICPA (*!4O>]  
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审计 audit ]jP0Z#  
内部审计 internal audit M;@/697G  
政府审计 public sector audit Mgu=cm)  
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账项基础审计 accounting number-based audit (i^<er q  
风险导向审计方法 risk-oriented audit approach k@2@%02o9C  
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其他鉴证业务 audit related services 6uWPIM;  
审阅业务 review FOX0  
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有限责任公司制 limited liability companies, LLCs - $y/*'  
有限责任合伙制 limited liability partnerships, LLPs ~NO'8Mr  
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注册会计师职业道德规范 code of ethics for professional accountants 5U JMiwP{  
　　　　　　　　　　　 Rules of professional conduct BUEV+SZ4  
独立 independence 9 J~KM=p  
客观 objectivity 'jU;.vZex  
公正 integrity Dt+uf5o(  
专业胜任能力 professional competence p{rzP,Pb&  
应有关注 due care brt`oR  
保密 confidentiality confidence Oj.xJ(uX+v  
职业行为 professional conduct zLVk7u{e  
技术准则 technical standards M4}zRr([.5  
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保持实质上的独立和形式上的独立 +}!FP3KgT  
The member is, and is seen to be independent o}lA\A  
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费用 fee ]4-t*Em  
佣金 commission %0Ke4
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经济利益 interest g6<D 1r  
经济利益的冲突 conflicts of interest * n>YS  
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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. \EeK<)4:  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. #N|A@B5x  
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更换会计师事务所 Changes in professional appointments v@]\ P<E  
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国际趋同 global convergence /international convergence $T}Dn[.  
鉴证业务 assurance services 'fY( Vm  
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全面质量管理 quality control of audit BYsQu.N  
　　　　　　 Enforce the ethical guidance e!O:z  
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注册会计师的法律责任Professional responsibility Ng<oz*>U  
“深口袋”理论 deep-pocket theory ao)8ie
 
创新会计处理 creative accounting }VXZM7@u  
诉讼爆炸 litigation explosion a6.0$'  
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违约 breach the contract eWAgYe2  
过失 negligence Sc3B*.  
　　 Misconduct 1 gx(L*y,  
欺诈 cheat / illegal acts Y^J/jA0\B  
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审计目标 audit objectives _'DZoOH|VE  
怀疑态度 suspend /s~&$(d59o  
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财务报表认定： financial statement assertions k8ej.  
存在 existence g7U>G=,;?U  
权利与义务 rights and obligations 5iP{)  
发生 occurrence ]h_V5rdX@  
完整性 completeness [+Y;w`;Fq  
准确性和计价 measurement and valuation gpzZs<ST  
分类和可理解性 classification and understandability 
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　　　　　　　 presentation and disclosure bR;Wf5  
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财务报表循环 cycles Hs6}~d  
Sales and receivables cycle tR% &.,2  
Purchases and payables cycle (J/!9NS:  
Wages and salaries cycle p*S;4+>#  
Petty cash cycle /"OJ~e_%  
Inventory recording cycle H?<ceK'e  
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截止 cut-off @jevY81)  
审计任务约定书 the letter of engagement H@hHEzO  
管理层声明书 report of the directors’ responsibilities for the financial statement (dVrGa54  
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审计证据 audit evidence 2 VGGSLr  
审计工作底稿 audit working paper @Tg+Kt  
审计记录 audit records `di/nv)  
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计划工作 planning $y&1.caMa  
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. o@g/,V $  

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审计风险 audit risk v"a.%"oN8  
检查风险 detection risk K+s xO/}h  
重大错报风险 risk of material misstatement in audit report bB|P`lL  
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风险评估 risk evaluation = 3?"s(9  
分析复核程序 analytical review procedures 5.e. BT  
内部控制 internal control GcYT<pwN6  
局限性 limitation D&r2k
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控制环境 control environment Nt# a_  
信息系统与沟通 information system and communication > E3 lY/[  
符合性测试 compliance test GBsM? A:  
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控制测试 control test !%{s[eO\  
报表层次重大错报 material misstatement on level of financial statement ,"W.A  
认定层次重大错报 material misstatement on level of assertion #XlE_XD  
实质性程序 substantial procedures _{5t/^w&!  
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舞弊 fraud *PV
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审计抽样 sampling @)YQiE$  
抽样风险 sampling risk B=`"!?we  
非抽样风险 non-sampling risk Ew kZzVuX  
统计抽样 statistical sampling
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非统计抽样 non-statistical sampling eZWR)+aq  
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销售与收款循环审计 Sales and receivables cycle h8MkfHH7{  
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采购与付款循环审计 Purchases and payables cycle wzRIvm{  
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存货与仓储循环审计 Inventory recording cycle g6. =(je  
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监盘 physical inspection Ag!#epi{0  
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筹资与投资循环审计 Investment and finance cycle %g>{m2o  
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货币资金审计 Audit of monetary assets T?Dq2UW  
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完成审计工作 finish the audit work j>0~ "A  
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期初余额 opening balance d^w*!<8
 
期后事项events after the balance sheet date D@ji1$K  
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或有事项contingent evens h8yv:}XU*  
试算平衡表trail balance d">Ya !W  
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审计报告 U&|$B|[  
Audit report M\s^>7es  
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审计报告的要素 a'v%bL;H~  
标题 title n>dM OQb  
收件人 receiver 63$ R')  
引言段 introduction kPVP+}cA  
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管理层对财务报表的责任段 management’s responsibility for the financial statements W`PK9juu  
注册会计师的责任段 auditor’s responsibility q KL_1 ~  
审计意见段 opinion ]rh)AE!Y(  
注册会计师的监管和盖章auditor’s signature [\ JZ pF  
会计师事务所的名称、地址和盖章auditor’s address YJ5;a\QxN  
报告日期 date of the Auditor’s report C3%,pDh  
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无保留意见 unqualified audit report vR?L/G^.  
非无保留意见 modified audit report 8<g_JW[%  
保留意见 qualified opinion )W@H  
无法表示意见 disclaimer y^C;?B<  
否定意见 adverse Mdh(Mp(w