[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 XXcf!~uO  
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四大”会计师事务所： \KXEw2S  
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普华永道 Princewater - houseCoopers \>`$ x:  
安永 Ernst & Young ^z;,deoGh  
毕马威 KPMG Hc%\9{zH  
德勤 Deloitte Touche Tohmatsu 6<$|;w-OV  
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安达信 Arthur Anderson @e0
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安然 Enron XL=R]IC<.  
世通 worldcom cgeS)C7  
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国际机构的名称：： h}>/Z3*  
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国际会计师联合会 IFAC Q3q.*(#  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB \X.=3lc&  
美国注册会计师协会 AICPA 5)5bt q)[  
中国注册会计师协会 CICPA Hk*cO;c  
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审计 audit Z;'.pU~  
内部审计 internal audit A<5`[<x$  
政府审计 public sector audit ~+ wamX3  
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账项基础审计 accounting number-based audit o>-v?Ug  
风险导向审计方法 risk-oriented audit approach f}Tr$r  
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其他鉴证业务 audit related services dG?a"/MA  
审阅业务 review ]"g >> N  
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有限责任公司制 limited liability companies, LLCs ,wi=!KzX  
有限责任合伙制 limited liability partnerships, LLPs Z"|P(]A  
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注册会计师职业道德规范 code of ethics for professional accountants K!c@aD:#  
　　　　　　　　　　　 Rules of professional conduct ^r_lj$:+$  
独立 independence tZ j,A%<  
客观 objectivity  5vF}F^  
公正 integrity Q_0x6]/!  
专业胜任能力 professional competence &:I +]G/W  
应有关注 due care `-EH0'w~"  
保密 confidentiality confidence ^+Vk#_2Q  
职业行为 professional conduct xhkWKB/7  
技术准则 technical standards r82o[+$u0K  
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保持实质上的独立和形式上的独立 t<k[W'#  
The member is, and is seen to be independent */^2RZg|W  
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费用 fee
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佣金 commission m_"p$m ;  
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经济利益 interest /4 LR0`A'  
经济利益的冲突 conflicts of interest M1^C8cz  
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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. =8~R$z%  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. iE^a%|?}  
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更换会计师事务所 Changes in professional appointments ff}a <w  
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国际趋同 global convergence /international convergence f3TlJ!!U  
鉴证业务 assurance services ^[,s_34V  
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全面质量管理 quality control of audit #xP!!.DF(  
　　　　　　 Enforce the ethical guidance DqzA U7  
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注册会计师的法律责任Professional responsibility O GFE*  
“深口袋”理论 deep-pocket theory  x1BOW  
创新会计处理 creative accounting |N$?_<H  
诉讼爆炸 litigation explosion fcE)V#c"g  
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违约 breach the contract R@<_Hb;Aeb  
过失 negligence 3IK(f.  
　　 Misconduct ;sChxQ=.^  
欺诈 cheat / illegal acts 9vp%6[  
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审计目标 audit objectives 7/|F9fF@M  
怀疑态度 suspend $,;S\JmWP  
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财务报表认定： financial statement assertions ^V: "zzn&  
存在 existence T")i+
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权利与义务 rights and obligations MxgLzt Y  
发生 occurrence nQ642i%RQ  
完整性 completeness ``|gcG  
准确性和计价 measurement and valuation 3u4*ofjE5  
分类和可理解性 classification and understandability i$bzdc#s  
　　　　　　　 presentation and disclosure JEsLF{  
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财务报表循环 cycles _3.G\/>[K  
Sales and receivables cycle afY_9g!\  
Purchases and payables cycle i-k >U}[%  
Wages and salaries cycle b4v(k(<  
Petty cash cycle >:jM}*dnL  
Inventory recording cycle z+k=|RMau  
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截止 cut-off v_z..-7Dq+  
审计任务约定书 the letter of engagement 9k\)tWe  
管理层声明书 report of the directors’ responsibilities for the financial statement ?Q96,T-) c  
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审计证据 audit evidence ~{4n}*  
审计工作底稿 audit working paper I7fb}j`/  
审计记录 audit records ou'~{-_xd  
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计划工作 planning sTtX$&Qu  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. H|;*_  
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审计风险 audit risk <)O>MI' 4  
检查风险 detection risk %kh#{*q$  
重大错报风险 risk of material misstatement in audit report Xnv@H:$mxk  
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风险评估 risk evaluation 22`oFXb'  
分析复核程序 analytical review procedures bVoU|`c  
内部控制 internal control %9C`  
局限性 limitation .
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控制环境 control environment -AjH} A[!  
信息系统与沟通 information system and communication :)#hrFp  
符合性测试 compliance test VL+N:wb>  
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控制测试 control test q,B3ru.?d  
报表层次重大错报 material misstatement on level of financial statement e74zR6  
认定层次重大错报 material misstatement on level of assertion $Y6I_U  
实质性程序 substantial procedures _1^8xFe2  
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舞弊 fraud Rj[hhSx 2  
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审计抽样 sampling HH)"]E5  
抽样风险 sampling risk .
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非抽样风险 non-sampling risk vSO T*0r  
统计抽样 statistical sampling ^0^( u  
非统计抽样 non-statistical sampling OAv>g pw  
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销售与收款循环审计 Sales and receivables cycle 1O |V=K  
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采购与付款循环审计 Purchases and payables cycle <i{K7}':  
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存货与仓储循环审计 Inventory recording cycle &lAQ &  
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监盘 physical inspection kt^yj"C>  
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筹资与投资循环审计 Investment and finance cycle #(C/Cx54  
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货币资金审计 Audit of monetary assets (;aB!(_  
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完成审计工作 finish the audit work /aZE,IeEz  
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期初余额 opening balance u~W{R HClW  
期后事项events after the balance sheet date ;54(+5pqx  
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或有事项contingent evens AUfS-  
试算平衡表trail balance !X|k"km"  
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审计报告 XS?gn.o\
 
Audit report ,CciTXf  
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审计报告的要素 38~PWKt  
标题 title L=O lyHO  
收件人 receiver )MZC>
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引言段 introduction 3HZ~.  
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管理层对财务报表的责任段 management’s responsibility for the financial statements |uI?ySF  
注册会计师的责任段 auditor’s responsibility k=[pm5ZvT~  
审计意见段 opinion 
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注册会计师的监管和盖章auditor’s signature o#>a 5  
会计师事务所的名称、地址和盖章auditor’s address B8T\s)fxnX  
报告日期 date of the Auditor’s report XphE loL  
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无保留意见 unqualified audit report 8d!GZgC8R  
非无保留意见 modified audit report !\-WEQrp\  
保留意见 qualified opinion P7:d ly[,q  
无法表示意见 disclaimer { p;shs5  
否定意见 adverse *5k+t