[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 A5'NG t  
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四大”会计师事务所： so$(_W3E,  
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普华永道 Princewater - houseCoopers SUKxkc(  
安永 Ernst & Young 4MuO1W-  
毕马威 KPMG Cv ejb+  
德勤 Deloitte Touche Tohmatsu 0$+fkDf  
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安达信 Arthur Anderson vDl- "!G1  
安然 Enron oh"O07  
世通 worldcom <s5qy-
 
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国际机构的名称：： -<v~snq'  
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国际会计师联合会 IFAC jcNT<}k C  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB zA+~7;7E  
美国注册会计师协会 AICPA Ghl'nqPlm  
中国注册会计师协会 CICPA .h&k jD  
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审计 audit I1oje0$  
内部审计 internal audit HHX-1+L  
政府审计 public sector audit Y)N-V ]5L  
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账项基础审计 accounting number-based audit 1&;QyTN  
风险导向审计方法 risk-oriented audit approach "s!7dKXI"  
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其他鉴证业务 audit related services g;$Xq)Dd  
审阅业务 review 'XY`(3q  
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有限责任公司制 limited liability companies, LLCs + dA,P\  
有限责任合伙制 limited liability partnerships, LLPs SS`qJZ|w  
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注册会计师职业道德规范 code of ethics for professional accountants jM-)BP6f4  
　　　　　　　　　　　 Rules of professional conduct !RyO\>:q  
独立 independence c wg !j!l  
客观 objectivity WDFjp  
公正 integrity [ =B$5%A  
专业胜任能力 professional competence J!'@ Bd  
应有关注 due care <mi-}s  
保密 confidentiality confidence OHiQ7#y  
职业行为 professional conduct d*)CT?d
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技术准则 technical standards 3}|'0(hYL  
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保持实质上的独立和形式上的独立 /Uo y/}!  
The member is, and is seen to be independent zC_<(4$-"  
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费用 fee Fu&EhGm6  
佣金 commission JXyM\}9-X  
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经济利益 interest ui (^k $  
经济利益的冲突 conflicts of interest 3%.#}O,(  
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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. el:9wq  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 8]&i-VFof  
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更换会计师事务所 Changes in professional appointments K&8dA0i2u2  
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国际趋同 global convergence /international convergence }Tf9S<xpq3  
鉴证业务 assurance services BD`2l!d  
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全面质量管理 quality control of audit !S&L*OH,  
　　　　　　 Enforce the ethical guidance 5]M>8ll  
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注册会计师的法律责任Professional responsibility ChCrL[2  
“深口袋”理论 deep-pocket theory S[7WW$lF  
创新会计处理 creative accounting TEDAb>  
诉讼爆炸 litigation explosion Duc#$YfGm  
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违约 breach the contract D@!=d@V.  
过失 negligence r\AyN= y  
　　 Misconduct gUeuUj  
欺诈 cheat / illegal acts J!:SPQ  
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审计目标 audit objectives 5Hcf;P7  
怀疑态度 suspend B" 3dQwQ  
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财务报表认定： financial statement assertions %;.;>Y(-  
存在 existence
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权利与义务 rights and obligations }#X8@  
发生 occurrence e^ v.)  
完整性 completeness 6ND`l5  
准确性和计价 measurement and valuation }d<}FJ-,  
分类和可理解性 classification and understandability !"eIV@7  
　　　　　　　 presentation and disclosure W3iZ|[E;  
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财务报表循环 cycles `X3^fg  
Sales and receivables cycle gdkwWoN.  
Purchases and payables cycle -&<Whhs.@  
Wages and salaries cycle Vb9',a?#n  
Petty cash cycle -YsLd 9^4  
Inventory recording cycle \?jeWyo  
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截止 cut-off f]`vRvbe  
审计任务约定书 the letter of engagement #lkM=lY'  
管理层声明书 report of the directors’ responsibilities for the financial statement 9Lr'YRl[W  
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审计证据 audit evidence up'Tit  
审计工作底稿 audit working paper %
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审计记录 audit records .jj$Kh q]  
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计划工作 planning /z}~zO  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. zToq^T  
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审计风险 audit risk D:Zy  
检查风险 detection risk Kw#i),M  
重大错报风险 risk of material misstatement in audit report {RF-sqce  
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风险评估 risk evaluation d'Zqaaf k%  
分析复核程序 analytical review procedures V =-WYu  
内部控制 internal control SCz(5[
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局限性 limitation ca>Z7qT!  
控制环境 control environment D_x+
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信息系统与沟通 information system and communication ;s52{>&F]  
符合性测试 compliance test ~{Mn{  
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控制测试 control test .B\5OI,]  
报表层次重大错报 material misstatement on level of financial statement K3=3~uY  
认定层次重大错报 material misstatement on level of assertion g>J<%z,}2  
实质性程序 substantial procedures AhNq/?Q Q~  
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舞弊 fraud RoyPrO [3  
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审计抽样 sampling NM06QzE  
抽样风险 sampling risk /FIE:Io  
非抽样风险 non-sampling risk T8HF|%I  
统计抽样 statistical sampling t1%_DPD%W  
非统计抽样 non-statistical sampling A7n\h-b  
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销售与收款循环审计 Sales and receivables cycle o";Z$tAJkC  
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采购与付款循环审计 Purchases and payables cycle ;vIrGZV<  
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存货与仓储循环审计 Inventory recording cycle `+uhy,  
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监盘 physical inspection et }T%~T  
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筹资与投资循环审计 Investment and finance cycle <^lRUw  
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货币资金审计 Audit of monetary assets ka3u&3"  
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完成审计工作 finish the audit work r3\cp0P;s  
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期初余额 opening balance !Uq^7Mw  
期后事项events after the balance sheet date W]5USFan  
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或有事项contingent evens R>(@ZM&  
试算平衡表trail balance GO^_=EMR[  
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审计报告 [!U?}1YQ  
Audit report Sx8OhUyux  
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审计报告的要素 >`%'4<I  
标题 title $9ky{T?YG  
收件人 receiver mD/MJt5  
引言段 introduction >J>b>SU=-  
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管理层对财务报表的责任段 management’s responsibility for the financial statements nVI!
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注册会计师的责任段 auditor’s responsibility |\g5+fv9  
审计意见段 opinion \ 5,MyB2/`  
注册会计师的监管和盖章auditor’s signature }sOwp}FV8X  
会计师事务所的名称、地址和盖章auditor’s address )}_a 0bt  
报告日期 date of the Auditor’s report WuZ/C_  
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无保留意见 unqualified audit report T.qNCJmB  
非无保留意见 modified audit report ](^(=%  
保留意见 qualified opinion DmOyBtj  
无法表示意见 disclaimer Y>&Ew* Y  
否定意见 adverse m:/wG& !