[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 M-q5Jfm  
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四大”会计师事务所： 6o5,d]  
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普华永道 Princewater - houseCoopers :Gx5vo  
安永 Ernst & Young >J_P[v  
毕马威 KPMG j'hWhLax  
德勤 Deloitte Touche Tohmatsu #^$_3AY  
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安达信 Arthur Anderson N|ZGc{?  
安然 Enron _{eA8J(A<  
世通 worldcom \=xS?(v!  
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国际机构的名称：： !- 5z 1b)  
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国际会计师联合会 IFAC CVEo<Tz  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB N%
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美国注册会计师协会 AICPA ;d]vAj  
中国注册会计师协会 CICPA gFfKK`)}D'  
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审计 audit Ai5+ ;8z+  
内部审计 internal audit )e6sg]#  
政府审计 public sector audit q9a6s{,  
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账项基础审计 accounting number-based audit { 9\/aXPS  
风险导向审计方法 risk-oriented audit approach <E^;RG  
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其他鉴证业务 audit related services |B64%w>Y  
审阅业务 review lLglF4  
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有限责任公司制 limited liability companies, LLCs 8LXK3D}?3  
有限责任合伙制 limited liability partnerships, LLPs yUO%
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注册会计师职业道德规范 code of ethics for professional accountants xj3{Ke`6  
　　　　　　　　　　　 Rules of professional conduct bT|-G2g7Z  
独立 independence Sl%6F!  
客观 objectivity yMD0Tj5ZQ  
公正 integrity ]v]:8>N  
专业胜任能力 professional competence Cn5;h(r  
应有关注 due care y-gXGvZ  
保密 confidentiality confidence tT]mMlKJ  
职业行为 professional conduct wByTNA7  
技术准则 technical standards e#F3KLSL`  
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保持实质上的独立和形式上的独立 o&$lik  
The member is, and is seen to be independent U%;E:|  
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费用 fee b' ~WS4xlD  
佣金 commission *m`x/_y+  
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经济利益 interest aMJ2bu  
经济利益的冲突 conflicts of interest Q|2*V1"r<2  
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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. kr!>rqN5  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. z92Xc  
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更换会计师事务所 Changes in professional appointments 6Lg#co}9  
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国际趋同 global convergence /international convergence ;z+}|>!  
鉴证业务 assurance services : Cli8#  
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全面质量管理 quality control of audit @3FQMs4  
　　　　　　 Enforce the ethical guidance =5YbK1Q^  
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注册会计师的法律责任Professional responsibility %kgT=<E'  
“深口袋”理论 deep-pocket theory |tTcJ\bG  
创新会计处理 creative accounting Be<bBKQb  
诉讼爆炸 litigation explosion &SPr#OkW  
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违约 breach the contract +$/NTUOP  
过失 negligence G9K& }_,  
　　 Misconduct !X-
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欺诈 cheat / illegal acts <DII%7q,6/  
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审计目标 audit objectives 4\uq$.f-  
怀疑态度 suspend .SOCWznb  
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财务报表认定： financial statement assertions #c'}_s2F[  
存在 existence
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权利与义务 rights and obligations !<b+7A  
发生 occurrence !FB2\hiM  
完整性 completeness */$]k
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准确性和计价 measurement and valuation V!e*J ,g  
分类和可理解性 classification and understandability `FX?P`\@I  
　　　　　　　 presentation and disclosure N4{g[[ T  
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财务报表循环 cycles x@pzgqi3  
Sales and receivables cycle Y$+v "  
Purchases and payables cycle
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Wages and salaries cycle h///
 
Petty cash cycle KxfH6:\RB  
Inventory recording cycle z(>:LX"xz  
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截止 cut-off U<'z,P
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审计任务约定书 the letter of engagement &b2@+/ F  
管理层声明书 report of the directors’ responsibilities for the financial statement zn|O)"C  
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审计证据 audit evidence I+jc  
审计工作底稿 audit working paper 2(Yt`3Go(  
审计记录 audit records Z 8GIZ  
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计划工作 planning l^$U~OB8k  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.  Lu[Hz8  
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审计风险 audit risk +j$nbU0U  
检查风险 detection risk <\d2)Iv  
重大错报风险 risk of material misstatement in audit report ~uB@oKMru  
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风险评估 risk evaluation f;&XTF5D^  
分析复核程序 analytical review procedures #ZHKq7  
内部控制 internal control 
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局限性 limitation "Zm xHMf  
控制环境 control environment I^D*) z  
信息系统与沟通 information system and communication Kf$6D 79#  
符合性测试 compliance test \D#+0  
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控制测试 control test {WeRFiQ?-  
报表层次重大错报 material misstatement on level of financial statement ICTjUQP  
认定层次重大错报 material misstatement on level of assertion hWb jA[a/  
实质性程序 substantial procedures B\;fC's+  
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舞弊 fraud RGY#0.Z}  
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审计抽样 sampling YC*`n3D|'  
抽样风险 sampling risk Jr>Nc}!U  
非抽样风险 non-sampling risk NG4@L1f%  
统计抽样 statistical sampling X'2%'z<  
非统计抽样 non-statistical sampling qs9r$o.\l  
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销售与收款循环审计 Sales and receivables cycle >R\@W(-g`  
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采购与付款循环审计 Purchases and payables cycle .ffr2\'*  
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存货与仓储循环审计 Inventory recording cycle ;\T~Hc}&;  
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监盘 physical inspection Prv=f@  
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筹资与投资循环审计 Investment and finance cycle =knBwjeD  
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货币资金审计 Audit of monetary assets `_J>R  
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完成审计工作 finish the audit work ~6OdwGWV  
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期初余额 opening balance T7M ];@q  
期后事项events after the balance sheet date mVT[:a3  
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或有事项contingent evens .e5
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试算平衡表trail balance b1Ba}  
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审计报告 hXx:D3h  
Audit report U8zs=tA  
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审计报告的要素 %V-Hy;V  
标题 title i6^-fl  
收件人 receiver /T 4GPi\lg  
引言段 introduction #}
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管理层对财务报表的责任段 management’s responsibility for the financial statements H.[(`wi!I  
注册会计师的责任段 auditor’s responsibility ,Fu
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审计意见段 opinion m
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注册会计师的监管和盖章auditor’s signature GGGz7_s ?  
会计师事务所的名称、地址和盖章auditor’s address C3C&hq\%  
报告日期 date of the Auditor’s report D:N\K/p  
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无保留意见 unqualified audit report # 5^S@}e  
非无保留意见 modified audit report S&'-wAEd  
保留意见 qualified opinion 2(Nf$?U@0  
无法表示意见 disclaimer {ka={7  
否定意见 adverse s 8lfW6