[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 Y ..   
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四大”会计师事务所： \k?uh+xl  
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普华永道 Princewater - houseCoopers _I;+p eq  
安永 Ernst & Young E|u#W3-:  
毕马威 KPMG Ax[!7~s  
德勤 Deloitte Touche Tohmatsu }{Y)[w#R  
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安达信 Arthur Anderson N 3IF j  
安然 Enron B~HA 32  
世通 worldcom :[#g_*G@p  
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国际机构的名称：： voRr9E*n  
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国际会计师联合会 IFAC 0i}4T:J@`  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB R:+2}kS5e{  
美国注册会计师协会 AICPA cr!6qv1  
中国注册会计师协会 CICPA t7|uZHKK  
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审计 audit ^4@~\#$z  
内部审计 internal audit w*.q t<rH)  
政府审计 public sector audit +QcgLq  
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账项基础审计 accounting number-based audit 9W$d'IA  
风险导向审计方法 risk-oriented audit approach )zK`*Fa az  
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其他鉴证业务 audit related services G#.(%,  
审阅业务 review [t55Kz*cD  
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有限责任公司制 limited liability companies, LLCs V|. 3 Z\(  
有限责任合伙制 limited liability partnerships, LLPs >Lo 0,b$  
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注册会计师职业道德规范 code of ethics for professional accountants &Mz3CC6  
　　　　　　　　　　　 Rules of professional conduct 8zew8I~s  
独立 independence VO ^[7Y  
客观 objectivity @NMFurm  
公正 integrity [;M31b3  
专业胜任能力 professional competence k|W=kt$P  
应有关注 due care Sbub|  
保密 confidentiality confidence @-dM'R6C  
职业行为 professional conduct iTTe`Zr5y  
技术准则 technical standards jbQ2G|:Q  
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保持实质上的独立和形式上的独立 6x KbK1W  
The member is, and is seen to be independent aaq{9Y#  
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费用 fee W69 -,w/  
佣金 commission `_Bvaej?,  
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经济利益 interest 9tmYrhb$  
经济利益的冲突 conflicts of interest |ubDudzp  
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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. 2 g"_
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差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Z&W|O>QTl  
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更换会计师事务所 Changes in professional appointments ;+]9KIa_Pq  
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国际趋同 global convergence /international convergence BCV<( @c  
鉴证业务 assurance services ;=X6pK  
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全面质量管理 quality control of audit xz#;F ,`ZR  
　　　　　　 Enforce the ethical guidance QC.WR'.  
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注册会计师的法律责任Professional responsibility $,ev <4I&  
“深口袋”理论 deep-pocket theory lcgT9m#  
创新会计处理 creative accounting ?(GMe>  
诉讼爆炸 litigation explosion g|*2O}<  
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违约 breach the contract `Z]Tp1U  
过失 negligence 7|3Qcn7P)@  
　　 Misconduct Q\G8R^9j p  
欺诈 cheat / illegal acts BQVpp,]  
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审计目标 audit objectives 
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怀疑态度 suspend n k]tq3.[  
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财务报表认定： financial statement assertions md
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存在 existence Saa #Mj`M  
权利与义务 rights and obligations J 2%^%5&0  
发生 occurrence ?&Si P-G  
完整性 completeness b u%p,u!
 
准确性和计价 measurement and valuation N#{d_v^H?d  
分类和可理解性 classification and understandability -e#YWMo(  
　　　　　　　 presentation and disclosure .58>KBj(  
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财务报表循环 cycles _3<J!$]&p  
Sales and receivables cycle 3/8o)9f.  
Purchases and payables cycle v'*  
Wages and salaries cycle KL]K< A  
Petty cash cycle R`ajll1  
Inventory recording cycle FH}n]T  
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截止 cut-off GL&ri!,  
审计任务约定书 the letter of engagement ^7v}wpwX\  
管理层声明书 report of the directors’ responsibilities for the financial statement GutH}Kz"&  
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审计证据 audit evidence %?+A.0]E  
审计工作底稿 audit working paper 8r/]Q  
审计记录 audit records 1\q(xka{  
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计划工作 planning q /EK]B  
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. %cG6=`v
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审计风险 audit risk h!56?4,%Y  
检查风险 detection risk 9,Zg'4",d  
重大错报风险 risk of material misstatement in audit report x P{L%.  
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风险评估 risk evaluation QQPbKok>  
分析复核程序 analytical review procedures +B^/ =3
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内部控制 internal control e8gJ }8Fj  
局限性 limitation tu6oa[s  
控制环境 control environment =Z_\8qc  
信息系统与沟通 information system and communication v=nq P{  
符合性测试 compliance test 6NJ"ty9Bp  
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控制测试 control test @B5@3zYs  
报表层次重大错报 material misstatement on level of financial statement 4XK*sR0-`  
认定层次重大错报 material misstatement on level of assertion %KNnss}  
实质性程序 substantial procedures k\|G%0Jw  
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舞弊 fraud Yo@>O98  
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审计抽样 sampling ElhTB  
抽样风险 sampling risk m8$6FN  
非抽样风险 non-sampling risk
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统计抽样 statistical sampling Gd EkA  
非统计抽样 non-statistical sampling M_+&XLnzsJ  
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销售与收款循环审计 Sales and receivables cycle 2NA GXWE  
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采购与付款循环审计 Purchases and payables cycle s4P8PDhz  
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存货与仓储循环审计 Inventory recording cycle 9>u2; 'Ls  
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监盘 physical inspection D|Wekhm  
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筹资与投资循环审计 Investment and finance cycle 2\l7=9 ]\3  
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货币资金审计 Audit of monetary assets G U~?S'{  
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完成审计工作 finish the audit work J|_&3@r  
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期初余额 opening balance _I
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期后事项events after the balance sheet date VYTdK"%  
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或有事项contingent evens i0{pm q  
试算平衡表trail balance p.TR1BHw  
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审计报告 0vmMNF  
Audit report rtv\Pf|  
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审计报告的要素 +e<P7}ZQ  
标题 title y;Q_8|,F  
收件人 receiver B<DvH"+$  
引言段 introduction /ivt8Uiw  
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管理层对财务报表的责任段 management’s responsibility for the financial statements R"e~0WO  
注册会计师的责任段 auditor’s responsibility nf +8OH7  
审计意见段 opinion -en:81a#  
注册会计师的监管和盖章auditor’s signature ;j=/2vU~@  
会计师事务所的名称、地址和盖章auditor’s address MHVqRYz  
报告日期 date of the Auditor’s report uljd)kLy4O  
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无保留意见 unqualified audit report Y oNg
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非无保留意见 modified audit report #tN)OZA  
保留意见 qualified opinion "p.MJxH  
无法表示意见 disclaimer ZJsc?*@  
否定意见 adverse wX8T;bo&