[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 aZCT|M1  
pPoC61F  
四大”会计师事务所： KcF+! ;:  
bvRGTOxO  
普华永道 Princewater - houseCoopers TK?+O}v-]!  
安永 Ernst & Young Nn7@+g)  
毕马威 KPMG LsZ!':LN  
德勤 Deloitte Touche Tohmatsu "LaX_0t)  
+\$|L+@Z  
安达信 Arthur Anderson ~TR|Pv  
安然 Enron }? '9L:  
世通 worldcom [)0k}  
*pUV-^uo  
国际机构的名称：： fhWD>;%F%  
:%oj'm44!  
国际会计师联合会 IFAC &+iW:  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB Vxs`w  
美国注册会计师协会 AICPA z(68^-V=:  
中国注册会计师协会 CICPA wz)9/bL  
U+M?<4J)"  
审计 audit ,T[ +omo  
内部审计 internal audit %Z0S"B 3  
政府审计 public sector audit ZTC1t_  
RteTz_z{  
账项基础审计 accounting number-based audit ~,-O  
风险导向审计方法 risk-oriented audit approach C2i..iD  
{ S(T1ua  
?O Nw*"9  
其他鉴证业务 audit related services 2/N*Uk 0  
审阅业务 review 'Rw] C[  
.g?,:$`0D?  
有限责任公司制 limited liability companies, LLCs [ [CXMbD`*  
有限责任合伙制 limited liability partnerships, LLPs ; O0rt1  
Sylsp%A  
<t@*[Aw  
注册会计师职业道德规范 code of ethics for professional accountants N0hU~|/  
　　　　　　　　　　　 Rules of professional conduct ?tQv|x  
独立 independence 0 d]G  
客观 objectivity _oVA0@#n  
公正 integrity Bz~h-  
专业胜任能力 professional competence 3mz>Y*^?0  
应有关注 due care g P%!  
保密 confidentiality confidence MX\-)e#  
职业行为 professional conduct S6X<3L`FfH  
技术准则 technical standards )KQum`pO  
>vy+U  
保持实质上的独立和形式上的独立 f`rz )C03  
The member is, and is seen to be independent _8`
;Xgp  
#_\~Vrf(#  
费用 fee :!hH`l}p  
佣金 commission y@JYkp>I  
Jz'+@q6h  
经济利益 interest 1zW6Pb  
经济利益的冲突 conflicts of interest <Rt@z|Zv  
ob #XKL  
舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. Tyl"N{ _  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. j-|0&X1C  
 '|T=  
更换会计师事务所 Changes in professional appointments -y<uAI g  
"r+<=JU>OV  
h_!"CF<n  
国际趋同 global convergence /international convergence S}O\<6&  
鉴证业务 assurance services 0MPDD%TP  
B35f5m7r  
全面质量管理 quality control of audit ;d40:q<  
　　　　　　 Enforce the ethical guidance 
T,>e\  
sA lgp2-  
a|
cD{d  
注册会计师的法律责任Professional responsibility /d'u1FnA=  
“深口袋”理论 deep-pocket theory *JXJ 
2  
创新会计处理 creative accounting 8ipLq`)  
诉讼爆炸 litigation explosion `_)dEu  
KW<CU'  
违约 breach the contract VRt*!v<")  
过失 negligence 1[]cMyV  
　　 Misconduct rO
T8!"  
欺诈 cheat / illegal acts v g]&T  
+dv@N3GV  
审计目标 audit objectives iN*@ f8gf  
怀疑态度 suspend X9HI@M]h  
CG;D(AWR;  
财务报表认定： financial statement assertions }JsdgO&z  
存在 existence vxx3^;4p  
权利与义务 rights and obligations = xk@Q7$  
发生 occurrence i$bBN$<b<  
完整性 completeness M-g jS6c\3  
准确性和计价 measurement and valuation gKCIfxM  
分类和可理解性 classification and understandability qQ_QF
 
　　　　　　　 presentation and disclosure kz^G.5n   
T\>=o]  
财务报表循环 cycles ,z3b2$ &A  
Sales and receivables cycle _#:1Axx1  
Purchases and payables cycle 9iE66N>z  
Wages and salaries cycle aJ5R
0Y,  
Petty cash cycle Zpmy)W]1  
Inventory recording cycle pxj"<q`nw8  
.$iIr:Tc>  
截止 cut-off x?IT#ty  
审计任务约定书 the letter of engagement BR'|hG  
管理层声明书 report of the directors’ responsibilities for the financial statement 1F|+4  
Tx(R3B+u7  
审计证据 audit evidence '\Ub*m((1O  
审计工作底稿 audit working paper S SXSgp  
审计记录 audit records ks}o9[D3  
0bE_iu>f'  
C0RwW??t  
计划工作 planning :-)[B^0  
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. $/H'Dt6x  
7-DC"`Y8e  
审计风险 audit risk [>;O'>  
检查风险 detection risk w3@te\  
重大错报风险 risk of material misstatement in audit report @j6D#./7j  
v|GvN|_|  
; F=_ozWV*  
风险评估 risk evaluation k$UBZ,=iC  
分析复核程序 analytical review procedures d\ v _!
7  
内部控制 internal control dQ[lXV[}v  
局限性 limitation w
9%gaK;  
控制环境 control environment !Xm:$KH  
信息系统与沟通 information system and communication SxDE
3A-:  
符合性测试 compliance test iJi|*P5dw  
E !8y|_(j  
abND#t  
控制测试 control test VsC]z, o
V  
报表层次重大错报 material misstatement on level of financial statement / @&Sqv4?  
认定层次重大错报 material misstatement on level of assertion c nz
Pq\  
实质性程序 substantial procedures }/VHeHd  
2Y+*vNs3  
bA)Xjq)Rr  
舞弊 fraud vXF\PMf  
61'7b`:(hi  
审计抽样 sampling )~` zjVx_  
抽样风险 sampling risk 1f=L8 Dr  
非抽样风险 non-sampling risk .\VjS^o&Z&  
统计抽样 statistical sampling gJ])A7O  
非统计抽样 non-statistical sampling g@Zc'g/XB  
9YJb~tuZ73  
A-
W7!0  
销售与收款循环审计 Sales and receivables cycle !o@-kl  
;Y"J j  
采购与付款循环审计 Purchases and payables cycle J
.<m@\U  
n'ro5D  
存货与仓储循环审计 Inventory recording cycle L8W3Tpi&(  
073(xAkL{  
监盘 physical inspection ^tah4QmUA  
;Gi w7a)  
筹资与投资循环审计 Investment and finance cycle -4Xr5j%o  
9hv\%_>o  
货币资金审计 Audit of monetary assets rnr7t \a~]  
v%1#y5  
完成审计工作 finish the audit work ]HRZ9oP  
z'fS
%uI  
期初余额 opening balance r#XDgZtI  
期后事项events after the balance sheet date G>,rf ]N  
3EyN"Lvp{o  
或有事项contingent evens NB^.$39n  
试算平衡表trail balance en   
*f(}@U  
{b?)|@)is  
' 9,}N:p  
审计报告 "%Jx,L\f{  
Audit report /eI38>v  
ESO(~X+  
审计报告的要素 F4}Zl  
标题 title ri:fo'4TO  
收件人 receiver =3"Nn4Z  
引言段 introduction NlKnMgt~  
Xm*Dh#H  
管理层对财务报表的责任段 management’s responsibility for the financial statements WV8<gx`Q  
注册会计师的责任段 auditor’s responsibility ?eu=0|d  
审计意见段 opinion )S%mKdOm $  
注册会计师的监管和盖章auditor’s signature y>G{GQ  
会计师事务所的名称、地址和盖章auditor’s address >$?Z&7Lv  
报告日期 date of the Auditor’s report !yxb<  
{5to;\.  
无保留意见 unqualified audit report tly:$;K  
非无保留意见 modified audit report $exu}%  
保留意见 qualified opinion `mMD e  
无法表示意见 disclaimer %p
MW5]H  
否定意见 adverse 6wF?FtT