[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 , 9"du  
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四大”会计师事务所： TXT<6(  
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普华永道 Princewater - houseCoopers UtC<TBr  
安永 Ernst & Young 
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毕马威 KPMG f="ZplW  
德勤 Deloitte Touche Tohmatsu Z\]LG4N?  
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安达信 Arthur Anderson q&O9W?E8dG  
安然 Enron 8G2QI4  
世通 worldcom YMy**  
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国际机构的名称：： >wL!`:c'"  
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国际会计师联合会 IFAC pAqPHD=  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 4E}Q<?UYSt  
美国注册会计师协会 AICPA NPFI^Uj#A  
中国注册会计师协会 CICPA DZLEx{cm  
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审计 audit I 9?X  
内部审计 internal audit J5O/c ,?g  
政府审计 public sector audit Tr4\ `a-i  
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账项基础审计 accounting number-based audit W5e>Z&&  
风险导向审计方法 risk-oriented audit approach H 3pZfdh?w  
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其他鉴证业务 audit related services .wTb/x  
审阅业务 review 1}SON4U  
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有限责任公司制 limited liability companies, LLCs k2_y84;D  
有限责任合伙制 limited liability partnerships, LLPs 3q@H8%jcw  
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注册会计师职业道德规范 code of ethics for professional accountants t$p%UyVE  
　　　　　　　　　　　 Rules of professional conduct WP Gp(Xw  
独立 independence p%X.$0  
客观 objectivity  Tc>g+eS  
公正 integrity G(o6/  
专业胜任能力 professional competence BT ^=p  
应有关注 due care ()$m9%x  
保密 confidentiality confidence JlawkA  
职业行为 professional conduct 09 f;z  
技术准则 technical standards {w,<igh  
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保持实质上的独立和形式上的独立 &oJ [ *pQ  
The member is, and is seen to be independent |oX9SUl  
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费用 fee 8/y8tMm]  
佣金 commission :uqEGnEut  
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经济利益 interest ;*U&lT  
经济利益的冲突 conflicts of interest x>Dix1b:.  
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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. o4j!:CI  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. \l# H#~  
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更换会计师事务所 Changes in professional appointments e5lJ) _o  
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国际趋同 global convergence /international convergence VP?Q$?a  
鉴证业务 assurance services vS:=%@c>ta  
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全面质量管理 quality control of audit _W,?_"[R=  
　　　　　　 Enforce the ethical guidance _g D9oK  
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注册会计师的法律责任Professional responsibility naeppBo  
“深口袋”理论 deep-pocket theory nDLiER;U  
创新会计处理 creative accounting jH;L7
 
诉讼爆炸 litigation explosion Q&PEO%/D  
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违约 breach the contract 4 'vjU6gW  
过失 negligence I8IH\5
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　　 Misconduct G[fg!vig#7  
欺诈 cheat / illegal acts 41rS0QAM  
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审计目标 audit objectives ;L$l0(OO  
怀疑态度 suspend WS1Y maV  
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财务报表认定： financial statement assertions QYAt)Ik9q  
存在 existence \9sJ`,T?  
权利与义务 rights and obligations 62[_u]<Yub  
发生 occurrence $z5C+K@  
完整性 completeness mVK^gJ3  
准确性和计价 measurement and valuation r-[YJzf@P  
分类和可理解性 classification and understandability o_ixdnc  
　　　　　　　 presentation and disclosure &s\/Uq  
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财务报表循环 cycles z}*L*Sk  
Sales and receivables cycle y>r^ MQ  
Purchases and payables cycle k4^!"~<+0  
Wages and salaries cycle ]*{tno  
Petty cash cycle jT-tsQ .,  
Inventory recording cycle 78]( ZYJV  
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截止 cut-off <c [X^8  
审计任务约定书 the letter of engagement `YBHBTG'o!  
管理层声明书 report of the directors’ responsibilities for the financial statement sE^=]N  
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审计证据 audit evidence _Pl5?5eZj  
审计工作底稿 audit working paper gA2]kZg  
审计记录 audit records VrT0S  
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计划工作 planning K#yCZ2  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. /BM{tH  
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审计风险 audit risk ? 8S~R  
检查风险 detection risk 1t#|MH ?U_  
重大错报风险 risk of material misstatement in audit report O tR  
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风险评估 risk evaluation -8t&&fIA  
分析复核程序 analytical review procedures dQNW1-s  
内部控制 internal control 0j' Xi_uM  
局限性 limitation )hfI,9I~  
控制环境 control environment sz4;hSTy  
信息系统与沟通 information system and communication l?x'R("{  
符合性测试 compliance test l<s6Uu"  
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控制测试 control test difAQ<`  
报表层次重大错报 material misstatement on level of financial statement !q^2| %  
认定层次重大错报 material misstatement on level of assertion j$z!kd+%  
实质性程序 substantial procedures @ |(Tg  
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舞弊 fraud uCf _O~  
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审计抽样 sampling vUJQ<D  
抽样风险 sampling risk YH0utc  
非抽样风险 non-sampling risk L:UPS&)  
统计抽样 statistical sampling iE"+-z\U  
非统计抽样 non-statistical sampling nh/%0=S  
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销售与收款循环审计 Sales and receivables cycle OH`|aqN  
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采购与付款循环审计 Purchases and payables cycle Q::_i"?c  
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存货与仓储循环审计 Inventory recording cycle ;:w0%>X^  
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监盘 physical inspection wv&%09U  
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筹资与投资循环审计 Investment and finance cycle Iv>4o~t  
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货币资金审计 Audit of monetary assets vC-5_pl  
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完成审计工作 finish the audit work }(w9[(K  
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期初余额 opening balance Xm~N Bt  
期后事项events after the balance sheet date sN@=Ri?\  
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或有事项contingent evens h`V#)Q  
试算平衡表trail balance j>|mpfU  
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审计报告 )'ax
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Audit report ~L=? F  
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审计报告的要素 m4'x>Z  
标题 title }x?2txuu  
收件人 receiver .=/TT|eMS  
引言段 introduction Ab:+AC5{  
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管理层对财务报表的责任段 management’s responsibility for the financial statements _K<Z  
注册会计师的责任段 auditor’s responsibility WXJ%hA  
审计意见段 opinion _{y4 N0  
注册会计师的监管和盖章auditor’s signature _"S1>s)X?j  
会计师事务所的名称、地址和盖章auditor’s address nb #)$ l  
报告日期 date of the Auditor’s report 1p COLC%1  
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无保留意见 unqualified audit report fwz-)?   
非无保留意见 modified audit report Ag0)> PD^  
保留意见 qualified opinion {7LN
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无法表示意见 disclaimer XjU/7Q  
否定意见 adverse K]C@seF`