[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 BK`Q)[  
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四大”会计师事务所： y^EF<<\  
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普华永道 Princewater - houseCoopers /8P4%[\  
安永 Ernst & Young 7 K;'7  
毕马威 KPMG 1B9
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德勤 Deloitte Touche Tohmatsu ;PP_3`  
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安达信 Arthur Anderson Cg]3(3   
安然 Enron _rWM]  
世通 worldcom i/C -{+}U  
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国际机构的名称：： rzYobOKd#  
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国际会计师联合会 IFAC ZTgAZ5_cz  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB `g4Ekp'Rp[  
美国注册会计师协会 AICPA qb>|n1F_  
中国注册会计师协会 CICPA Et@=Ic^E  
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审计 audit Xa@ _^oL  
内部审计 internal audit eCPKpVhP  
政府审计 public sector audit kB$,1J$q  
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账项基础审计 accounting number-based audit a6# {2q  
风险导向审计方法 risk-oriented audit approach {LMS~nx  
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其他鉴证业务 audit related services LoV*YS
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审阅业务 review 8a":[Q[  
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有限责任公司制 limited liability companies, LLCs G]m[S-  
有限责任合伙制 limited liability partnerships, LLPs c*M)DO`y;h  
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注册会计师职业道德规范 code of ethics for professional accountants ||
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　　　　　　　　　　　 Rules of professional conduct EE{#S  
独立 independence \ eyQo>(  
客观 objectivity :) Fp B"  
公正 integrity v4,syd*3|V  
专业胜任能力 professional competence L8?Z!0D/h  
应有关注 due care Chb4VoE  
保密 confidentiality confidence Qn'r+X5t  
职业行为 professional conduct 5w,YBUp  
技术准则 technical standards 69<rsp(p  
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保持实质上的独立和形式上的独立 ]X"i~$T1S  
The member is, and is seen to be independent %xbz&'W,  
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费用 fee sGDrMAQt  
佣金 commission hNR>Hy\  
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经济利益 interest mn6p s6OB  
经济利益的冲突 conflicts of interest i
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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. LF-+5`  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. u{E^<fW]  
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更换会计师事务所 Changes in professional appointments ,mE]?XyO  
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国际趋同 global convergence /international convergence HS5Ug'\446  
鉴证业务 assurance services .>gU 9A(Nk  
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全面质量管理 quality control of audit JG+g88  
　　　　　　 Enforce the ethical guidance ]B[/sqf  
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注册会计师的法律责任Professional responsibility 7PQj7&m  
“深口袋”理论 deep-pocket theory Bc9|rlV,  
创新会计处理 creative accounting B"E(Y M  
诉讼爆炸 litigation explosion U0|j^.)  
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违约 breach the contract EK-bvZ  
过失 negligence |\r\i&|g1  
　　 Misconduct ~V$5m j  
欺诈 cheat / illegal acts ;ZqD60%\  
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审计目标 audit objectives E<m"en&v  
怀疑态度 suspend ywsz"/=@  
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财务报表认定： financial statement assertions "*>QxA%c4  
存在 existence dE9aE#o  
权利与义务 rights and obligations C>K"ZJ  
发生 occurrence ZsK'</7  
完整性 completeness  V\7u  
准确性和计价 measurement and valuation :#!F 7u  
分类和可理解性 classification and understandability 0,D9\ Ebd  
　　　　　　　 presentation and disclosure [#@p{[?r  
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财务报表循环 cycles $m%/veD k  
Sales and receivables cycle T?}=k{C]  
Purchases and payables cycle Y @ ,e  
Wages and salaries cycle CPCB!8-5  
Petty cash cycle HIp {< M3  
Inventory recording cycle {Z~VO  
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截止 cut-off z )}wo3  
审计任务约定书 the letter of engagement W!9f'Yn  
管理层声明书 report of the directors’ responsibilities for the financial statement Yr(f iI  
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审计证据 audit evidence 9
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审计工作底稿 audit working paper U>M>FZ  
审计记录 audit records apWrcaj  
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计划工作 planning GMp'KEQQ  
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(ftOd.y  
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审计风险 audit risk vH\nL>r
 
检查风险 detection risk + +RmaZ  
重大错报风险 risk of material misstatement in audit report 6nk|*HPz  
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风险评估 risk evaluation [zt&8g  
分析复核程序 analytical review procedures 2!& ;ZcT,  
内部控制 internal control T=KrT7  
局限性 limitation Wv'B[;[)  
控制环境 control environment Fl(ZKpSZU  
信息系统与沟通 information system and communication ea;c\84_N  
符合性测试 compliance test O#Ax P}  
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控制测试 control test #+Gs{iXr  
报表层次重大错报 material misstatement on level of financial statement OpX  
认定层次重大错报 material misstatement on level of assertion o\YdL2:X  
实质性程序 substantial procedures 4'eVFu+62  
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舞弊 fraud Jx[e{o)o  
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审计抽样 sampling 20xGj?M  
抽样风险 sampling risk Xpz-@fqKdf  
非抽样风险 non-sampling risk VTkT4C@I;Y  
统计抽样 statistical sampling `)_FO]m}jS  
非统计抽样 non-statistical sampling |"&4"nwa  
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销售与收款循环审计 Sales and receivables cycle jS)-COk  
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采购与付款循环审计 Purchases and payables cycle fH {$LjH(  
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存货与仓储循环审计 Inventory recording cycle  ]@ 0V  
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监盘 physical inspection 6h"?3w  
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筹资与投资循环审计 Investment and finance cycle 5w%9b  
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货币资金审计 Audit of monetary assets 3Jit2W4  
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完成审计工作 finish the audit work E0'6!9y  
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期初余额 opening balance q oq<dCt3  
期后事项events after the balance sheet date AYtcN4\/  
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或有事项contingent evens n m$G4Q  
试算平衡表trail balance $9b6,Y
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审计报告 :zZM&r>  
Audit report 6!V* :.(  
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审计报告的要素 7}?z=LHb3  
标题 title 1%{(?uz9  
收件人 receiver !T1i_   
引言段 introduction Lg53 Ms%  
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管理层对财务报表的责任段 management’s responsibility for the financial statements ozr+6z  
注册会计师的责任段 auditor’s responsibility D{}\7qe  
审计意见段 opinion pEP.^[  
注册会计师的监管和盖章auditor’s signature VdrF=V&] O  
会计师事务所的名称、地址和盖章auditor’s address V)@scB|>,  
报告日期 date of the Auditor’s report #@`^ .  
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无保留意见 unqualified audit report {uG_)GFr0  
非无保留意见 modified audit report &wvv5Vd  
保留意见 qualified opinion B)iJH  
无法表示意见 disclaimer +{*&I DW  
否定意见 adverse tt91)^GdYa