[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 IV_uf  
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四大”会计师事务所： (qlIQC  
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普华永道 Princewater - houseCoopers -w=rNlj  
安永 Ernst & Young |uV1S^!A  
毕马威 KPMG C\dQ6(3}\  
德勤 Deloitte Touche Tohmatsu FIlw  
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安达信 Arthur Anderson :ZL;wtT
  
安然 Enron UP 1Y3  
世通 worldcom &D[dDUdHs  
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国际机构的名称：： !V$nU8p|  
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国际会计师联合会 IFAC !0c7nzjm  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB uCF+Mp  
美国注册会计师协会 AICPA NwD*EuPF:  
中国注册会计师协会 CICPA : RnjcnR  
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审计 audit VXZdRsV8T  
内部审计 internal audit ^v*ajy.>  
政府审计 public sector audit -aLBj?N c[  
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账项基础审计 accounting number-based audit X<K[` =I  
风险导向审计方法 risk-oriented audit approach kI]i,v#F  
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其他鉴证业务 audit related services {}N*e"<O  
审阅业务 review })g|r9=  
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有限责任公司制 limited liability companies, LLCs Lg|j0-"N  
有限责任合伙制 limited liability partnerships, LLPs R+P,kD?  
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注册会计师职业道德规范 code of ethics for professional accountants g10$pf+L  
　　　　　　　　　　　 Rules of professional conduct f|WNPFQ$x  
独立 independence fW!~*
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客观 objectivity IpGq_TU  
公正 integrity f,d @*E  
专业胜任能力 professional competence K:z|1V  
应有关注 due care G~a;q+7v'$  
保密 confidentiality confidence n 0 _:!]k^  
职业行为 professional conduct wWY6DQQB  
技术准则 technical standards 6vro:`R ?  
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保持实质上的独立和形式上的独立 Ig"K
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The member is, and is seen to be independent Se*ZQtwE  
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费用 fee .^I,C!O#  
佣金 commission <5@+:7Dv  
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经济利益 interest &.an-  
经济利益的冲突 conflicts of interest (NOAHV0
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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. tNjb{(eO\h  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. -9}]J\  
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更换会计师事务所 Changes in professional appointments Ec8Y}C,{7<  

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国际趋同 global convergence /international convergence #~I%qa"_pa  
鉴证业务 assurance services yrR<F5xge  
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全面质量管理 quality control of audit &sR{3pC}  
　　　　　　 Enforce the ethical guidance Jh{(xGA  
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注册会计师的法律责任Professional responsibility fxI>FhU_  
“深口袋”理论 deep-pocket theory L;Nz\sJ  
创新会计处理 creative accounting R)Wv
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诉讼爆炸 litigation explosion @bmu4!"d  
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违约 breach the contract $Etf'.  
过失 negligence #lM!s  
　　 Misconduct zc'!a"  
欺诈 cheat / illegal acts *oY59Yf  
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审计目标 audit objectives {O5;V/00}  
怀疑态度 suspend wHWd~K_q  
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财务报表认定： financial statement assertions 6NZ3(   
存在 existence $d:/cN 8E  
权利与义务 rights and obligations 8~ .r/!wfy  
发生 occurrence IxYuJpi  
完整性 completeness kFHqQsaG  
准确性和计价 measurement and valuation 1oFU4+{ 4  
分类和可理解性 classification and understandability ~4=4Ks0  
　　　　　　　 presentation and disclosure
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财务报表循环 cycles i :&Y{iPQp  
Sales and receivables cycle 58mzh
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Purchases and payables cycle 6>%)qc$i  
Wages and salaries cycle M< *5Y43  
Petty cash cycle KAjKv_6=g  
Inventory recording cycle +V dYT6{p  

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截止 cut-off o83HR[
 
审计任务约定书 the letter of engagement JZD27[b
 
管理层声明书 report of the directors’ responsibilities for the financial statement ?WG9}R[qE/  
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审计证据 audit evidence wDem }uO  
审计工作底稿 audit working paper
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审计记录 audit records ?%JH4I2  
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计划工作 planning pb{'t2kk  
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. @=K> uyB  
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审计风险 audit risk /6gqpzum4  
检查风险 detection risk b^
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重大错报风险 risk of material misstatement in audit report 'ujtw:Z:  
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风险评估 risk evaluation c<A@Op"A  
分析复核程序 analytical review procedures [bJ"*^M)  
内部控制 internal control ,`P,))  
局限性 limitation =5oFutg`  
控制环境 control environment CYEqH2"3  
信息系统与沟通 information system and communication 'iXjt MX  
符合性测试 compliance test 6y%BJU.I  
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控制测试 control test (+@3Dr5o0}  
报表层次重大错报 material misstatement on level of financial statement +{]/ b%P  
认定层次重大错报 material misstatement on level of assertion 5;>M&qmN  
实质性程序 substantial procedures l#~Sh3@L(  
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舞弊 fraud zXbTpm  
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审计抽样 sampling J^ P/2a#a  
抽样风险 sampling risk yf3%g\k  
非抽样风险 non-sampling risk
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统计抽样 statistical sampling nvu|V3B0  
非统计抽样 non-statistical sampling 5 |r3i \  
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销售与收款循环审计 Sales and receivables cycle uEVRk9nb  
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采购与付款循环审计 Purchases and payables cycle .Ky<9h.K  
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存货与仓储循环审计 Inventory recording cycle M4nM%qRGQ  
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监盘 physical inspection Gd%6l ab  
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筹资与投资循环审计 Investment and finance cycle _UjAct]6  
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货币资金审计 Audit of monetary assets vFL3eu#  
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完成审计工作 finish the audit work  Ca@[]-_H  
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期初余额 opening balance WE|L{  
期后事项events after the balance sheet date @r+ErFI  
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或有事项contingent evens s:*gjoL  
试算平衡表trail balance dvyE._/v  
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审计报告 u5 V<f;  
Audit report `r_qvrC  
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审计报告的要素 H",yVD  
标题 title VG&|fekF  
收件人 receiver Z:O24{ro
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引言段 introduction |rW}s+Kcr  
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管理层对财务报表的责任段 management’s responsibility for the financial statements B(Y{  
注册会计师的责任段 auditor’s responsibility 8Dhq_R'r  
审计意见段 opinion bt%k;Z]  
注册会计师的监管和盖章auditor’s signature BxG0vJN|  
会计师事务所的名称、地址和盖章auditor’s address "}7K>|a  
报告日期 date of the Auditor’s report TjD`<k  
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无保留意见 unqualified audit report ]hF[f|V  
非无保留意见 modified audit report $'L(}gNv5  
保留意见 qualified opinion 7<IrN\@U  
无法表示意见 disclaimer 4mNL;O  
否定意见 adverse S.t+HwVodO