[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 #"f:m`  
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四大”会计师事务所： qdcCX:Z<  
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普华永道 Princewater - houseCoopers FiIN\  
安永 Ernst & Young m_St"`6 .  
毕马威 KPMG  j)J4[j  
德勤 Deloitte Touche Tohmatsu gNxnoOY  
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安达信 Arthur Anderson 0gt/JI($  
安然 Enron ,Q}/#/  
世通 worldcom ;jnnCXp>  
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国际机构的名称：： Q_@ Z.{  
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国际会计师联合会 IFAC e[{LNM{/#  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB Oys.8%+ P  
美国注册会计师协会 AICPA D0-C:gz  
中国注册会计师协会 CICPA 3xj<ATSe  
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审计 audit +z9;BPw%  
内部审计 internal audit &jg,8  
政府审计 public sector audit (}Gl'.>\M  
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账项基础审计 accounting number-based audit 8xL-j2w  
风险导向审计方法 risk-oriented audit approach o5zth^p[  
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其他鉴证业务 audit related services NUm3E4  
审阅业务 review W.H_G.C%  
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有限责任公司制 limited liability companies, LLCs R=8!]Oi6  
有限责任合伙制 limited liability partnerships, LLPs fzSZ>I0R  
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注册会计师职业道德规范 code of ethics for professional accountants lt(,/  
　　　　　　　　　　　 Rules of professional conduct Lu-owP7nB  
独立 independence >-oa`im+  
客观 objectivity -4X,x  
公正 integrity E<~/AReo  
专业胜任能力 professional competence #<se0CJB  
应有关注 due care B?TA S  
保密 confidentiality confidence "hQV\|!\  
职业行为 professional conduct ,j2qY'wi  
技术准则 technical standards A6#ob
  
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保持实质上的独立和形式上的独立 <pi q?:ac  
The member is, and is seen to be independent ZwG+rTW  
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费用 fee ?J)%.~!  
佣金 commission Ya=QN<  
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经济利益 interest hWDgMmo7  
经济利益的冲突 conflicts of interest 8l)l9;4 6  
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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. ?u8+F  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. d (
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更换会计师事务所 Changes in professional appointments y@hdN=-  
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国际趋同 global convergence /international convergence yv'mV=BMJ!  
鉴证业务 assurance services vtr:{   
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全面质量管理 quality control of audit
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　　　　　　 Enforce the ethical guidance e {c.4'q  
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注册会计师的法律责任Professional responsibility E$Ge# M@dM  
“深口袋”理论 deep-pocket theory x<= ;=893  
创新会计处理 creative accounting 6`+DBr  
诉讼爆炸 litigation explosion -=g`7^qa>  
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违约 breach the contract c&R.  
过失 negligence c#G(7.0MU  
　　 Misconduct 8uCd|dJ  
欺诈 cheat / illegal acts OFUN hbg  
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审计目标 audit objectives wmoOp;C  
怀疑态度 suspend DJ<e=F!  
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财务报表认定： financial statement assertions d$Mj5w
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存在 existence m"v` E7G  
权利与义务 rights and obligations Jg%sl&65  
发生 occurrence p
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完整性 completeness DR=>la}!  
准确性和计价 measurement and valuation 4N
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分类和可理解性 classification and understandability _$Fi]l!f  
　　　　　　　 presentation and disclosure X;}_[=-  
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财务报表循环 cycles s&fU|Jk8  
Sales and receivables cycle Y ,}p  
Purchases and payables cycle otPEJ^W&  
Wages and salaries cycle 4CN8>J'-  
Petty cash cycle 4wNxn lP  
Inventory recording cycle wvq<5gy}  
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截止 cut-off bH,Jddc  
审计任务约定书 the letter of engagement |\}f)Xp-  
管理层声明书 report of the directors’ responsibilities for the financial statement oxad}Y  
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审计证据 audit evidence Kfj*#)SZ  
审计工作底稿 audit working paper {8"W  
审计记录 audit records }  g  
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计划工作 planning a%-Yl%#  
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. C8n1j2G\  
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审计风险 audit risk tPp}/a%D  
检查风险 detection risk 1hMk\ -3S  
重大错报风险 risk of material misstatement in audit report 0,/[r/=jT  
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风险评估 risk evaluation pkM32v-  
分析复核程序 analytical review procedures $[]=6.s  
内部控制 internal control cu""vtK   
局限性 limitation bqLv81V  
控制环境 control environment >|rL0  
信息系统与沟通 information system and communication 54 8@._-S  
符合性测试 compliance test $MsM$]~  
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控制测试 control test h?CNChRJs  
报表层次重大错报 material misstatement on level of financial statement &E9%8Q)r(  
认定层次重大错报 material misstatement on level of assertion "\V:W%23W{  
实质性程序 substantial procedures f,?7,? x  
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舞弊 fraud S63L>p|ml  
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审计抽样 sampling ^^?ECnpcU  
抽样风险 sampling risk wYF)G;[wM  
非抽样风险 non-sampling risk B j*X_m  
统计抽样 statistical sampling )lW<:?k  
非统计抽样 non-statistical sampling 2O
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销售与收款循环审计 Sales and receivables cycle fmSA.z  
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采购与付款循环审计 Purchases and payables cycle e~}+.B0  
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存货与仓储循环审计 Inventory recording cycle 3yZ@i<rfH  
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监盘 physical inspection Z> &PM06  
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筹资与投资循环审计 Investment and finance cycle {uhw ^)v  
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货币资金审计 Audit of monetary assets D/giM#"  

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完成审计工作 finish the audit work T*H4kM  
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期初余额 opening balance ,qr)}s-  
期后事项events after the balance sheet date
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或有事项contingent evens 8p!PR^OM@  
试算平衡表trail balance S ":-5S6  
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审计报告 LAvAjvRc  
Audit report QP qa\87  
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审计报告的要素 7%F9.h  
标题 title lc'Jn$O@  
收件人 receiver Oi{jzP  
引言段 introduction [qb#>P2G3  
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管理层对财务报表的责任段 management’s responsibility for the financial statements SWmdU]  
注册会计师的责任段 auditor’s responsibility !X,=RR`zT  
审计意见段 opinion G.BqT\ o'  
注册会计师的监管和盖章auditor’s signature /Db~ -$K  
会计师事务所的名称、地址和盖章auditor’s address bZKK'd$I  
报告日期 date of the Auditor’s report 3|~(9b{+  
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无保留意见 unqualified audit report N(IUNL  
非无保留意见 modified audit report AFY;;_Xks  
保留意见 qualified opinion ?=fJ u\;  
无法表示意见 disclaimer $60+}B`m  
否定意见 adverse  %RJW@~!