[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 ~vaV=})  
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四大”会计师事务所： -Z]?v
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普华永道 Princewater - houseCoopers cdzMao  
安永 Ernst & Young E jBEZL|_  
毕马威 KPMG i>0I '~V  
德勤 Deloitte Touche Tohmatsu _Z5l Nu  
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安达信 Arthur Anderson 6}{2W<  
安然 Enron PX(Gx%s|  
世通 worldcom (zye Ch  
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国际机构的名称：： Q_LPLmM  
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国际会计师联合会 IFAC *F~"4g  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 3vmLftZE}  
美国注册会计师协会 AICPA "D8xHHb  
中国注册会计师协会 CICPA `%F.]|Y0  

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审计 audit t'0r4&\  
内部审计 internal audit .|KxQn}  
政府审计 public sector audit #Rjm3#gc  
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账项基础审计 accounting number-based audit >RE&>T^8  
风险导向审计方法 risk-oriented audit approach ~"brfjd|  
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其他鉴证业务 audit related services 5K{(V^88F  
审阅业务 review '-gk))u>)  
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有限责任公司制 limited liability companies, LLCs "uqa~R{  
有限责任合伙制 limited liability partnerships, LLPs kn`KU.J.  
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注册会计师职业道德规范 code of ethics for professional accountants c3i|q@ k  
　　　　　　　　　　　 Rules of professional conduct 9v<BO$ ,a  
独立 independence a5z.c_7r  
客观 objectivity AN
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公正 integrity %NX  
专业胜任能力 professional competence Rm)vY}v  
应有关注 due care hG&RGN_<6+  
保密 confidentiality confidence W{ @lt}  
职业行为 professional conduct ANp4yy+  
技术准则 technical standards 1H-R-NNJ:  
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保持实质上的独立和形式上的独立 6i%LM`8GEk  
The member is, and is seen to be independent (= uwx#  
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费用 fee ZEUd?"gaR  
佣金 commission (al7/EhY  
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经济利益 interest [WX+/pm7>  
经济利益的冲突 conflicts of interest p5c'gziR  
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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. m{(D*Vuqd  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Rb\=\  
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更换会计师事务所 Changes in professional appointments I?s)^'  
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国际趋同 global convergence /international convergence 52wq<[#tK  
鉴证业务 assurance services q
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全面质量管理 quality control of audit J Y %B:  
　　　　　　 Enforce the ethical guidance 7b:oz3?PI  
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注册会计师的法律责任Professional responsibility }9<aX Y,  
“深口袋”理论 deep-pocket theory {B?%r[nW  
创新会计处理 creative accounting Qj[4gN?}=  
诉讼爆炸 litigation explosion i+Ob1B@w
 
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违约 breach the contract 7<|1 xOT  
过失 negligence ')Ozz<{  
　　 Misconduct ;wJLH\/  
欺诈 cheat / illegal acts  6:ZqS~-  
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审计目标 audit objectives !ny;YV  
怀疑态度 suspend 1K09iB  
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财务报表认定： financial statement assertions `lN1u'(:  
存在 existence V\!FD5%  
权利与义务 rights and obligations <)?H98S  
发生 occurrence zdU<]ge  
完整性 completeness q|=tt(}G  
准确性和计价 measurement and valuation 6"-LGK:  
分类和可理解性 classification and understandability x #BUIi  
　　　　　　　 presentation and disclosure nHNMoA  
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财务报表循环 cycles |KplbU0iC  
Sales and receivables cycle uC 5mxZ  
Purchases and payables cycle `$G7Ia_ $]  
Wages and salaries cycle +g7Iu! cA  
Petty cash cycle j)'V_@  
Inventory recording cycle j05ahquI  
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截止 cut-off PPPRO.y  
审计任务约定书 the letter of engagement }Jh!B|  
管理层声明书 report of the directors’ responsibilities for the financial statement jEit^5^5|  
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审计证据 audit evidence f.V0uBDN  
审计工作底稿 audit working paper Y]&HU) u  
审计记录 audit records Q(oWaG  
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计划工作 planning >pG]#Z g  
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.  wf6ZzG:  
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审计风险 audit risk K )KE0/n  
检查风险 detection risk ZKAIG=l&!  
重大错报风险 risk of material misstatement in audit report $hg
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风险评估 risk evaluation Ds&)0Iwf  
分析复核程序 analytical review procedures .6(Bf$E  
内部控制 internal control ,UH`l./3DX  
局限性 limitation 8^c|9ow  
控制环境 control environment 5p U(A6RtS  
信息系统与沟通 information system and communication ,Y &Q,  
符合性测试 compliance test 3L=vsvO4  
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控制测试 control test v|t^th,  
报表层次重大错报 material misstatement on level of financial statement sJt&`kZ  
认定层次重大错报 material misstatement on level of assertion ~" }t8`vP1  
实质性程序 substantial procedures 6LNm>O  
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舞弊 fraud OHp 121  
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审计抽样 sampling SZ1+h TY7d  
抽样风险 sampling risk DW m$:M4z  
非抽样风险 non-sampling risk CuT[V?^iD  
统计抽样 statistical sampling 3::DURkjf  
非统计抽样 non-statistical sampling )-2OraUm<  
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销售与收款循环审计 Sales and receivables cycle aR*z5p2-w  
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采购与付款循环审计 Purchases and payables cycle @~QW~{y  
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存货与仓储循环审计 Inventory recording cycle M!!W>A@T[g  

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监盘 physical inspection 7!Ym~M=  
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筹资与投资循环审计 Investment and finance cycle .CQ IN]iD  
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货币资金审计 Audit of monetary assets )Qp?N<&'  
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完成审计工作 finish the audit work > 9i@W@M  
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期初余额 opening balance t}_qtO7>  
期后事项events after the balance sheet date &"K74  
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或有事项contingent evens ]*ZL>fuD|  
试算平衡表trail balance =NH:/j^  
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审计报告 ~Q>97%  
Audit report Ol{)U;,`  
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审计报告的要素 y5BNHweaRb  
标题 title \iSa xwU_  
收件人 receiver <,HdX,5  
引言段 introduction d_1w 9FA  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 6@ToPbj4  
注册会计师的责任段 auditor’s responsibility ZK{VQ~  
审计意见段 opinion +>44'M^Z|(  
注册会计师的监管和盖章auditor’s signature zRL[.O9  
会计师事务所的名称、地址和盖章auditor’s address X<# Q~"  
报告日期 date of the Auditor’s report &>*f J  

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无保留意见 unqualified audit report Z+(V'e;  
非无保留意见 modified audit report O292JA  
保留意见 qualified opinion daGGgSbh  
无法表示意见 disclaimer `GqS.O}C  
否定意见 adverse [-{L@