[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 =II E]<z  
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四大”会计师事务所： s'@@q  
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普华永道 Princewater - houseCoopers $ P&27  
安永 Ernst & Young H/ub=,Ej*  
毕马威 KPMG *OZO} i  
德勤 Deloitte Touche Tohmatsu 98WJ"f_ #  
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安达信 Arthur Anderson c:}K(yAdd  
安然 Enron q5w)i  
世通 worldcom BCHI@a  
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国际机构的名称：： >2)!w  
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国际会计师联合会 IFAC Pq( )2B  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB Jaf=qwZ/`  
美国注册会计师协会 AICPA .T*7n w  
中国注册会计师协会 CICPA 3
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审计 audit p|w;StLy  
内部审计 internal audit i)e)FhEY6  
政府审计 public sector audit ?/s=E+  
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账项基础审计 accounting number-based audit t,;b*ZR  
风险导向审计方法 risk-oriented audit approach Xgm9>/y  
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其他鉴证业务 audit related services j8p'B-yS  
审阅业务 review M,UYDZ',  
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有限责任公司制 limited liability companies, LLCs 
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有限责任合伙制 limited liability partnerships, LLPs [h2V9>4:  
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注册会计师职业道德规范 code of ethics for professional accountants 8|,-P=%t  
　　　　　　　　　　　 Rules of professional conduct v6?<)M%  
独立 independence 8%#uZG\}  
客观 objectivity wwmODw<tT  
公正 integrity z'X_s.9F  
专业胜任能力 professional competence /7 zy5  
应有关注 due care Yui:=GgUrr  
保密 confidentiality confidence #$%gs]  
职业行为 professional conduct AuYi$?8|5  
技术准则 technical standards &On0)G3Rc  
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保持实质上的独立和形式上的独立 B[MZP v)  
The member is, and is seen to be independent =
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费用 fee E]Hl&t/}  
佣金 commission f1>^kl3@P  
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经济利益 interest ,K6]Q|U@r  
经济利益的冲突 conflicts of interest QX~*aqS3s8  
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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. "Hjw  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Xl*-A|:j  
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更换会计师事务所 Changes in professional appointments 49Ue2=PP#  
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国际趋同 global convergence /international convergence @]#+`pZ4A  
鉴证业务 assurance services (^Do#3  
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全面质量管理 quality control of audit |/lIasI  
　　　　　　 Enforce the ethical guidance @+X}O/74  
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注册会计师的法律责任Professional responsibility KwQO,($,]  
“深口袋”理论 deep-pocket theory |2 wff?  
创新会计处理 creative accounting 3]Lk}0atpL  
诉讼爆炸 litigation explosion Ef`LBAfOO  
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违约 breach the contract ]:E]5&VwV}  
过失 negligence [Iihk5TT  
　　 Misconduct lE|T'?/  
欺诈 cheat / illegal acts BK d(  
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审计目标 audit objectives kdYl>M  
怀疑态度 suspend $=m17GD  
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财务报表认定： financial statement assertions F5<{-{Ky  
存在 existence 56_KB.Ww~  
权利与义务 rights and obligations \]ODpi 2  
发生 occurrence 4QZy-a*tA  
完整性 completeness QT&{M #Ydn  
准确性和计价 measurement and valuation usTCn3u  
分类和可理解性 classification and understandability ^:)&KV8D|  
　　　　　　　 presentation and disclosure l*m|b""].u  
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财务报表循环 cycles !Z'm@,+  
Sales and receivables cycle &s<  
Purchases and payables cycle -5ec8m8  
Wages and salaries cycle 1aT$07G0  
Petty cash cycle (P>vI'  
Inventory recording cycle N8{>M,  
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截止 cut-off ^c7L!F  
审计任务约定书 the letter of engagement Ul'G g  
管理层声明书 report of the directors’ responsibilities for the financial statement $WPN.,7
  
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审计证据 audit evidence Go67VqJr  
审计工作底稿 audit working paper 7=AKQ7BB>b  
审计记录 audit records 8say"Qz  
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计划工作 planning 2$ rq  
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. 68!fcK  
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审计风险 audit risk =
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检查风险 detection risk :ZIcWIV-  
重大错报风险 risk of material misstatement in audit report O9yQ9sl  
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风险评估 risk evaluation _#F'rl6'  
分析复核程序 analytical review procedures Q}T9NzOH%  
内部控制 internal control }00e@a  
局限性 limitation fytx({I .a  
控制环境 control environment ~<U3KB  
信息系统与沟通 information system and communication ]xG4T>S  
符合性测试 compliance test 9$S,P|  
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控制测试 control test ~z}au"k  
报表层次重大错报 material misstatement on level of financial statement ^Bb_NcU  
认定层次重大错报 material misstatement on level of assertion 
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实质性程序 substantial procedures }a1UOScO0  
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舞弊 fraud VfwD{+5  
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审计抽样 sampling `IoX'|C[h  
抽样风险 sampling risk }sU\6~

  
非抽样风险 non-sampling risk D+3Y.r9  
统计抽样 statistical sampling f.$o|R=v  
非统计抽样 non-statistical sampling <X |h*  
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销售与收款循环审计 Sales and receivables cycle $(R) =4  
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采购与付款循环审计 Purchases and payables cycle YeLOd  
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存货与仓储循环审计 Inventory recording cycle 9F](%/  
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监盘 physical inspection \G@6jn1G(  
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筹资与投资循环审计 Investment and finance cycle d/>,U7eS[+  
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货币资金审计 Audit of monetary assets eNFUjDm  
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完成审计工作 finish the audit work /8>/"Z2S  
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期初余额 opening balance N0[I2'^.  
期后事项events after the balance sheet date ~a%hRJg  
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或有事项contingent evens b2e  a0  
试算平衡表trail balance =7Vl{>*1N  
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审计报告 ]P$DAi  
Audit report I uj=d~|>  
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审计报告的要素 P{!:pxu[  
标题 title n;-r W;ZO  
收件人 receiver 1>VS/H`  
引言段 introduction 3{:<z4>{  
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管理层对财务报表的责任段 management’s responsibility for the financial statements IJY5wP1
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注册会计师的责任段 auditor’s responsibility t1{}-JlA  
审计意见段 opinion +~Ay h[V  
注册会计师的监管和盖章auditor’s signature !u}3H
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会计师事务所的名称、地址和盖章auditor’s address vqOLSE"t*O  
报告日期 date of the Auditor’s report FT>~ES]cQd  
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无保留意见 unqualified audit report
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非无保留意见 modified audit report  ,nR8l  
保留意见 qualified opinion 5Y=\~,%\oH  
无法表示意见 disclaimer Lu39eO6  
否定意见 adverse V55J[s*6!