[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 1. Q"<[M  
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四大”会计师事务所： ^;\6j u2  
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普华永道 Princewater - houseCoopers #0#
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安永 Ernst & Young K #JO#  
毕马威 KPMG s <$*A;t  
德勤 Deloitte Touche Tohmatsu z!~{3M  
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安达信 Arthur Anderson jt9@aN.mJN  
安然 Enron : 9zEne4  
世通 worldcom [E}pU8.t6  
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国际机构的名称：： 1ahb:Mjv  
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国际会计师联合会 IFAC j{/wG::  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 5hAs/i9_  
美国注册会计师协会 AICPA y ] $-:^  
中国注册会计师协会 CICPA g^\>hjNX  
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审计 audit n!NA}Oa  
内部审计 internal audit ]ddL'>$c$  
政府审计 public sector audit k9&pX8#  
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账项基础审计 accounting number-based audit eN<?rVZl  
风险导向审计方法 risk-oriented audit approach k.H4Mf(4  
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其他鉴证业务 audit related services HuD~( CI.  
审阅业务 review 2&F  H8  
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有限责任公司制 limited liability companies, LLCs ZQ#AEVI,  
有限责任合伙制 limited liability partnerships, LLPs MPsm)jq
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注册会计师职业道德规范 code of ethics for professional accountants <bBgevL+_K  
　　　　　　　　　　　 Rules of professional conduct elP#s5l4  
独立 independence tZD^<Q7}\  
客观 objectivity Z2k5qs7g  
公正 integrity )VxC v
  
专业胜任能力 professional competence Xkp`1UTH  
应有关注 due care _#o75*42tT  
保密 confidentiality confidence _eaK:EW  
职业行为 professional conduct ~$4!C'0  
技术准则 technical standards #~qY%X  
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保持实质上的独立和形式上的独立 YzAGhAyw  
The member is, and is seen to be independent [8`^_i=#  
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费用 fee 88atj+N]  
佣金 commission ,aSK L1  
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经济利益 interest Vdf~rV  
经济利益的冲突 conflicts of interest ]i'gU(+;`  
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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. G\S_e7$/  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. N*>&XJ#  
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更换会计师事务所 Changes in professional appointments th|TwD&mO  
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国际趋同 global convergence /international convergence 1Q??R}  
鉴证业务 assurance services ot,e?lF  
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全面质量管理 quality control of audit AaJnRtBS~  
　　　　　　 Enforce the ethical guidance N
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注册会计师的法律责任Professional responsibility T9Pu V  
“深口袋”理论 deep-pocket theory k|_LF[ *Z  
创新会计处理 creative accounting m9f[n
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诉讼爆炸 litigation explosion BQ77n2(@  
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违约 breach the contract 7 [?]DyOf  
过失 negligence )m$i``*<  
　　 Misconduct (W$>!1~  
欺诈 cheat / illegal acts IgtTYxI  
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审计目标 audit objectives
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怀疑态度 suspend NpxND0  
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财务报表认定： financial statement assertions ^o6&|q  
存在 existence ,[ M^rv  
权利与义务 rights and obligations P }bwEj  
发生 occurrence &GLe4zEh  
完整性 completeness &<S]=\  
准确性和计价 measurement and valuation {(qH8A  
分类和可理解性 classification and understandability cP(is!  
　　　　　　　 presentation and disclosure &+F}$8,  
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财务报表循环 cycles ++M%PF [ {  
Sales and receivables cycle N'RUtFqj  
Purchases and payables cycle *v9 {f?  
Wages and salaries cycle AoN|&o  
Petty cash cycle _8nT$!\\  
Inventory recording cycle m^ [VM&%  
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截止 cut-off @ Yzj  
审计任务约定书 the letter of engagement BpZ17"\z  
管理层声明书 report of the directors’ responsibilities for the financial statement !3Me 6&$O  
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审计证据 audit evidence S.A|(?x  
审计工作底稿 audit working paper  8&KqrA86  
审计记录 audit records [+Y;w`;Fq  
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计划工作 planning bR;Wf5  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. RI64QD  
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审计风险 audit risk B#;0{  
检查风险 detection risk i$W=5B>SO  
重大错报风险 risk of material misstatement in audit report 9$:+5f,%a  
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风险评估 risk evaluation i5^U1K\M  
分析复核程序 analytical review procedures =5Auk5&  
内部控制 internal control "jG-)k`a  
局限性 limitation /A~+32B  
控制环境 control environment /0I=?+QSo  
信息系统与沟通 information system and communication b!xm=U  
符合性测试 compliance test 0I@Cx{$  
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控制测试 control test /C)FS?=  
报表层次重大错报 material misstatement on level of financial statement VyL|d^'f_  
认定层次重大错报 material misstatement on level of assertion vAp?Zl?g  
实质性程序 substantial procedures @s/0 .7  
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舞弊 fraud i(@<KH  
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审计抽样 sampling [O"8Tzr  
抽样风险 sampling risk bkfk9P  
非抽样风险 non-sampling risk fKZgAISF  
统计抽样 statistical sampling Kp_^ 2V?  
非统计抽样 non-statistical sampling !~~j&+hK\  
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销售与收款循环审计 Sales and receivables cycle l]o)KM<  
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采购与付款循环审计 Purchases and payables cycle \4e6\6 +  
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存货与仓储循环审计 Inventory recording cycle S0<m><|kl  
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监盘 physical inspection Du2v,n5@  

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筹资与投资循环审计 Investment and finance cycle {<3>^ o|"  
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货币资金审计 Audit of monetary assets 8^Ov.$rP
 
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完成审计工作 finish the audit work |6.1uRFE2  
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期初余额 opening balance \7Fkeo+  
期后事项events after the balance sheet date Z*r
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或有事项contingent evens 2dF:;k k  
试算平衡表trail balance _ooSMp|  
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审计报告 sR1 &2hB  
Audit report S(f V ,;Z  
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审计报告的要素 =':,oz^|  
标题 title `1[GY){?)  
收件人 receiver D< 4!7*9%  
引言段 introduction hsUP5_  
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管理层对财务报表的责任段 management’s responsibility for the financial statements @Sl
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注册会计师的责任段 auditor’s responsibility #`0iN+qh
  
审计意见段 opinion KQ x<{-G6  
注册会计师的监管和盖章auditor’s signature Pyx$$cj  
会计师事务所的名称、地址和盖章auditor’s address =!`\=!y  
报告日期 date of the Auditor’s report G Riu]   
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无保留意见 unqualified audit report S}hg*mWn{$  
非无保留意见 modified audit report [n_H9$   
保留意见 qualified opinion -~HlME*~f  
无法表示意见 disclaimer drQioH-  
否定意见 adverse ",ic" ~