[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 _v,Wl/YAp  
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四大”会计师事务所： K V?+9qa,  
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普华永道 Princewater - houseCoopers $ vYy19z  
安永 Ernst & Young 0b8=94a{>  
毕马威 KPMG XpK  Y#  
德勤 Deloitte Touche Tohmatsu {)!ua7GF0H  
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安达信 Arthur Anderson B>
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安然 Enron Zu4CFX-4  
世通 worldcom B,Tv9(sv  
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国际机构的名称：： l=S!cj;  
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国际会计师联合会 IFAC U
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国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB g/P1lQ)  
美国注册会计师协会 AICPA D;+Y0B  
中国注册会计师协会 CICPA Qm" ~XP  
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审计 audit OPqhdqo  
内部审计 internal audit Nt?=0X|M  
政府审计 public sector audit Z.unCf3Q  
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账项基础审计 accounting number-based audit (dO0`wfM  
风险导向审计方法 risk-oriented audit approach 1<
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其他鉴证业务 audit related services aM,g@'.=  
审阅业务 review M\IdQY-c  
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有限责任公司制 limited liability companies, LLCs xt`a":lru  
有限责任合伙制 limited liability partnerships, LLPs SNSoV3|k-  
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注册会计师职业道德规范 code of ethics for professional accountants ymqn1ja1  
　　　　　　　　　　　 Rules of professional conduct Tkp"mT v?<  
独立 independence ,lFzL3'_0x  
客观 objectivity @$$J}~{  
公正 integrity s+G(N$0U  
专业胜任能力 professional competence 6!*zgA5M'  
应有关注 due care J<Ki;_
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保密 confidentiality confidence pjSM7PhQ  
职业行为 professional conduct cP@H8
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技术准则 technical standards o@aXzF2  
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保持实质上的独立和形式上的独立 gS]   
The member is, and is seen to be independent =_Z.x&fi  
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费用 fee F%%mcmHD#  
佣金 commission
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经济利益 interest JlEfUg#*  
经济利益的冲突 conflicts of interest j{=}?+M  
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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. 6ZjY-)h  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. LHA:frC  
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更换会计师事务所 Changes in professional appointments ~52'iI)Mw  
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国际趋同 global convergence /international convergence "tpD ->  
鉴证业务 assurance services 9~K+
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全面质量管理 quality control of audit &rG]]IO  
　　　　　　 Enforce the ethical guidance 20J-VN:  
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注册会计师的法律责任Professional responsibility uo|:n"v  
“深口袋”理论 deep-pocket theory @|'9nPern  
创新会计处理 creative accounting F)/4#[  
诉讼爆炸 litigation explosion W}(T5D" 3x  
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违约 breach the contract s,Fts3+  
过失 negligence _Ii=3Qsf  
　　 Misconduct *$1F|G  
欺诈 cheat / illegal acts cN\_1  

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审计目标 audit objectives hOdU%  
怀疑态度 suspend Q!7mN?l  
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财务报表认定： financial statement assertions PVmePgF   
存在 existence yy3`E}vX7  
权利与义务 rights and obligations Ou f\%E<  
发生 occurrence %\!0*(8  
完整性 completeness N\CHIsVm>  
准确性和计价 measurement and valuation 4"^W/Zo  
分类和可理解性 classification and understandability %S>6Q
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　　　　　　　 presentation and disclosure t[G7&ovj  
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财务报表循环 cycles d9T:0A`M  
Sales and receivables cycle RyWfoLc  
Purchases and payables cycle -7Kstc-  
Wages and salaries cycle Ms+SJ5Lg  
Petty cash cycle fM*aZc*Y  
Inventory recording cycle <v\x<ul 6  
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截止 cut-off dLR[<@E  
审计任务约定书 the letter of engagement s)sT\crP@  
管理层声明书 report of the directors’ responsibilities for the financial statement ^ $N3.O.  
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审计证据 audit evidence ?dCJv_w  
审计工作底稿 audit working paper vrvi] Y8  
审计记录 audit records k#p6QAhS  
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计划工作 planning 5T'viG}%  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. C9>^!?>  
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审计风险 audit risk #!r>3 W&  
检查风险 detection risk MO uEsm;  
重大错报风险 risk of material misstatement in audit report V[7D4r.j  
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风险评估 risk evaluation ZiaFByLy  
分析复核程序 analytical review procedures R+Ug;r-[  
内部控制 internal control Kzwe36O;?  
局限性 limitation &u(pBr8B  
控制环境 control environment 7--E$!9O,  
信息系统与沟通 information system and communication v,iq,p)&  
符合性测试 compliance test T[J8zLO  
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控制测试 control test u|Ng>lU  
报表层次重大错报 material misstatement on level of financial statement 3i9~'j;F3  
认定层次重大错报 material misstatement on level of assertion W!* P  
实质性程序 substantial procedures A3.pz6iT>  
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舞弊 fraud >;f
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审计抽样 sampling T?7++mcA  
抽样风险 sampling risk RiIafiaD  
非抽样风险 non-sampling risk [X@JH6U r  
统计抽样 statistical sampling KJt6d`ZN  
非统计抽样 non-statistical sampling *nV"X0&  
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销售与收款循环审计 Sales and receivables cycle 9]I{GyH  
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采购与付款循环审计 Purchases and payables cycle WkPT6d  
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存货与仓储循环审计 Inventory recording cycle hF5(1s}e$  

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监盘 physical inspection (!9+QXb'  
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筹资与投资循环审计 Investment and finance cycle }8`>n4  
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货币资金审计 Audit of monetary assets Mh@
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完成审计工作 finish the audit work )C rsm&  
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期初余额 opening balance  gq}c  
期后事项events after the balance sheet date ]y"=/Nu-Ja  
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或有事项contingent evens Qm*XWo  
试算平衡表trail balance STPRC&7;  
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审计报告 9A9T'g)Du  
Audit report | S
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审计报告的要素 g3(LDqB'.  
标题 title 1r3} V7  
收件人 receiver :kd]n$]  
引言段 introduction WDt6{5T  
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管理层对财务报表的责任段 management’s responsibility for the financial statements }?sC1]-j&  
注册会计师的责任段 auditor’s responsibility ` d RqheX  
审计意见段 opinion y8} /e@&  
注册会计师的监管和盖章auditor’s signature (,cG+3r]  
会计师事务所的名称、地址和盖章auditor’s address `X<a(5[vV3  
报告日期 date of the Auditor’s report ]3 QW\k~  
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无保留意见 unqualified audit report r4
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非无保留意见 modified audit report wGxH  
保留意见 qualified opinion j@{dsS:6  
无法表示意见 disclaimer er3`ITp:dp  
否定意见 adverse fm q(!