[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 (]5 gYi
 
i^rHZmT  
四大”会计师事务所： n5*m x7  
Nm3CeU  
普华永道 Princewater - houseCoopers w}x&wWM  
安永 Ernst & Young S^~ lQ|D  
毕马威 KPMG X\BdN Hr  
德勤 Deloitte Touche Tohmatsu ^5-SL?E  
=
z}M(<G  
安达信 Arthur Anderson al4X}  
安然 Enron a3:1`c/~\  
世通 worldcom mEV@~){  
q]y{ 4"=5  
国际机构的名称：： \K:?#07Wj4  
%O>_$ 4q  
国际会计师联合会 IFAC ~e+pa|lO  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB w X.]O!^X~  
美国注册会计师协会 AICPA ~vfPsaRh  
中国注册会计师协会 CICPA tCu9 D  
#?bOAWAwLh  
审计 audit <ol?9tm  
内部审计 internal audit pAcu{5#7  
政府审计 public sector audit yuF\YOA9  
kX:8sbZ##4  
账项基础审计 accounting number-based audit CW~c<,"  
风险导向审计方法 risk-oriented audit approach /? Bu^KX  
w5a; ts_x  
RP6hw|  
其他鉴证业务 audit related services NHzVA*f  
审阅业务 review 8ZDWaq8^2N  
=%+xNOdN7?  
有限责任公司制 limited liability companies, LLCs /tqe:*  
有限责任合伙制 limited liability partnerships, LLPs gE6{R+sp  
tSaD=#v  
A)kdY!}  
注册会计师职业道德规范 code of ethics for professional accountants {CGk9 g"`  
　　　　　　　　　　　 Rules of professional conduct 7i9wfc h$U  
独立 independence qkq^oHI  
客观 objectivity /qXP\ a  
公正 integrity , h.hgyt  
专业胜任能力 professional competence <J^94-[CF  
应有关注 due care D*)"?LG  
保密 confidentiality confidence e`%<D[-  
职业行为 professional conduct alZ83^YN'  
技术准则 technical standards l/bZE.GJ  
<;NxmO<%\  
保持实质上的独立和形式上的独立 2O0</^Z%E  
The member is, and is seen to be independent ?O/!pUAu  
vNAQ/Q  
费用 fee Qf|c^B  
佣金 commission .WW|v  
vt}A6mF  
经济利益 interest V"|j Dnn5  
经济利益的冲突 conflicts of interest *0%G`Q  
tnw6[U!rh=  
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. S!7|vb*ko  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. YHo*IX')C?  
]U5/!e  
更换会计师事务所 Changes in professional appointments AJt4I W@  
@Y+9") ?  
4% 2MY\  
国际趋同 global convergence /international convergence 'k9 1;T[  
鉴证业务 assurance services (EOYJHZB!  
<7J\8JR&=  
全面质量管理 quality control of audit Iyt.`z  
　　　　　　 Enforce the ethical guidance O)}5`0@L  
@5TJ]=  
2r#W#z%vS  
注册会计师的法律责任Professional responsibility Ert` ]s~  
“深口袋”理论 deep-pocket theory s C?-L  
创新会计处理 creative accounting mvGj !'  
诉讼爆炸 litigation explosion AM4 :xz  
rNX]tp{j  
违约 breach the contract 6
>/g`%`N  
过失 negligence (rjv3=9\3  
　　 Misconduct +L#Q3}=s  
欺诈 cheat / illegal acts 9AZpvQ  
etH]-S  
审计目标 audit objectives >6 6v+  
怀疑态度 suspend rFYw6&;vOi  
jftf]n&Z(q  
财务报表认定： financial statement assertions LW+^m6O  
存在 existence x=VLRh%Gvl  
权利与义务 rights and obligations bF? {  
发生 occurrence RL1cx|  
完整性 completeness ~ ^)4*@i6  
准确性和计价 measurement and valuation UoKXo*W2  
分类和可理解性 classification and understandability Cb;49;q  
　　　　　　　 presentation and disclosure el^WBC3  
^es/xt  
财务报表循环 cycles c=~FXV!  
Sales and receivables cycle O4Hc"v  
Purchases and payables cycle C2W&*W*  
Wages and salaries cycle R]Pv=fn  
Petty cash cycle mdukl!_x  
Inventory recording cycle |1^ !rHg  
nL&[R}@W  
截止 cut-off Y%)@)$sK  
审计任务约定书 the letter of engagement % PxJnMb?  
管理层声明书 report of the directors’ responsibilities for the financial statement ^Euqy,8}  
Y@[Dy  
审计证据 audit evidence +(J{~A~  
审计工作底稿 audit working paper i?CXDuL  
审计记录 audit records E=8$*YUW(g  
2$gOe^ &  
Ce_
ES.  
计划工作 planning 0?8{q{ o+  
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. 53X5&Bwh  
2 1] 8 7$  
审计风险 audit risk ayoqitXD?  
检查风险 detection risk B]5G"4,  
重大错报风险 risk of material misstatement in audit report Kq2,J&Ca3  
FTC,{$  
l d/\`s[i  
风险评估 risk evaluation Y+UM>  
分析复核程序 analytical review procedures @b"J FB|  
内部控制 internal control @EzO bE{  
局限性 limitation ;]xJC j  
控制环境 control environment z\?cazQ  
信息系统与沟通 information system and communication uPveAK}h  
符合性测试 compliance test 0'4V*Y  
eNw9" X}g  
\dw*yZ^  
控制测试 control test ~
V<imF  
报表层次重大错报 material misstatement on level of financial statement 7!"OF  
认定层次重大错报 material misstatement on level of assertion .3yxg}E>{  
实质性程序 substantial procedures t^-yK;`?q:  
HCTjFW>C  
86N"EuH$  
舞弊 fraud *FrlzIAom  
XhEd9>#  
审计抽样 sampling Y1Qg|U o  
抽样风险 sampling risk beCTOmC  
非抽样风险 non-sampling risk Z 7s (g]  
统计抽样 statistical sampling ts3BmfR?  
非统计抽样 non-statistical sampling 9>na3ISh  
c>nXnN  
R# UcwX}o  
销售与收款循环审计 Sales and receivables cycle dwAFJhgh  
?E:L6,a  
采购与付款循环审计 Purchases and payables cycle [exIK  
bI?YNt,  
存货与仓储循环审计 Inventory recording cycle J}UG{RttI  
llP 5  
监盘 physical inspection (( D*kd"  
46cd 5SLK  
筹资与投资循环审计 Investment and finance cycle ypK1 sw  
DoA+Bwq@  
货币资金审计 Audit of monetary assets 7$&3(#!N  
k{q4Zz[  
完成审计工作 finish the audit work ee|i  
PA(XdT{  
期初余额 opening balance 1^4z/<ZWm  
期后事项events after the balance sheet date * vMNv  
1IRlFC  
或有事项contingent evens (d2|r)O  
试算平衡表trail balance 9OnH3   
Q(\U'|%J  
{q-<1|xj/J  
]c'12 g]h  
审计报告 /X
_g[*]?  
Audit report ;P#c!  
`Z:5E  
审计报告的要素 - s,M+Q(<  
标题 title 5 UQbd8  
收件人 receiver r)G^V&9 6  
引言段 introduction s;'jn_,0  
W%xg;uzp  
管理层对财务报表的责任段 management’s responsibility for the financial statements >5Rcj(-&l  
注册会计师的责任段 auditor’s responsibility ;Xw'WMb*=  
审计意见段 opinion Qw m#6{5  
注册会计师的监管和盖章auditor’s signature l"#}g%E  
会计师事务所的名称、地址和盖章auditor’s address c[~LI<>ic  
报告日期 date of the Auditor’s report VdZmrq;?/  
23AMrDF=N  
无保留意见 unqualified audit report ?zD?-  
非无保留意见 modified audit report _*I@ J/  
保留意见 qualified opinion 3.
kP,  
无法表示意见 disclaimer lj4D:>Ov  
否定意见 adverse 8 N5ga