[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 &;JeLL1J  
?^7X2 u$nm  
四大”会计师事务所： jHatUez4O  
edlf++r~  
普华永道 Princewater - houseCoopers +C
 SR!  
安永 Ernst & Young D [6sy`5l  
毕马威 KPMG u=~`5vA  
德勤 Deloitte Touche Tohmatsu ' \>k7?@  
?LU>2! jN  
安达信 Arthur Anderson UM21Cfqex  
安然 Enron d>zC[]1  
世通 worldcom HP<a'|r  
|{ZdAr.;  
国际机构的名称：： FBouXu#  
Ks(l :oUB  
国际会计师联合会 IFAC |90/tNe  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB Z]k@pR !  
美国注册会计师协会 AICPA sVmqx^-  
中国注册会计师协会 CICPA 3N2d@R  
.s41Tc5u  
审计 audit KZAF9  
内部审计 internal audit zO$r   
政府审计 public sector audit !>Q\Y`a,*  
<W7WlT  
账项基础审计 accounting number-based audit B^R44j]3"  
风险导向审计方法 risk-oriented audit approach +eLL)uk  

\xC#Zs[<  
OBF-U]?Y  
其他鉴证业务 audit related services ,->5 sJ{U  
审阅业务 review *a{WJbau]  
RwrRN+&s\  
有限责任公司制 limited liability companies, LLCs hPgYKa8u  
有限责任合伙制 limited liability partnerships, LLPs 4,Uqcw?!F'  
P (Y\l  
s+&0Z3+  
注册会计师职业道德规范 code of ethics for professional accountants fF9hL3h?)  
　　　　　　　　　　　 Rules of professional conduct Q:y'G9b  
独立 independence JdWa v!PYm  
客观 objectivity =kK%,Mr  
公正 integrity }rs>B,=*k  
专业胜任能力 professional competence jt*B0'S a  
应有关注 due care Clap3E|a  
保密 confidentiality confidence }mUb1b  
职业行为 professional conduct UYW'pV  
技术准则 technical standards Vr%ef:uVV  
NB.'>Sar  
保持实质上的独立和形式上的独立 q68m*1?y  
The member is, and is seen to be independent *ywr_9  
"d}ey=$h4  
费用 fee mZM7 4!4X  
佣金 commission U+E9l?4R  

^%LyT!y  
经济利益 interest ^/x\HGrw  
经济利益的冲突 conflicts of interest x1E;dbOZ  
37jrWe6xwp  
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. N:+d=G`x  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ]P>X
XE;[  
uNw9g<g:V[  
更换会计师事务所 Changes in professional appointments +.|RH  
:Y9/} b{  
9v8^uPA  
国际趋同 global convergence /international convergence =1 S%E  
鉴证业务 assurance services C'Y2kb  
!<~cjgdx  
全面质量管理 quality control of audit cJTwgm?  
　　　　　　 Enforce the ethical guidance aS\$@41"  
1_Av_X  
Y ZuA"l Y  
注册会计师的法律责任Professional responsibility _.BT%4  
“深口袋”理论 deep-pocket theory fd>&RbUp  
创新会计处理 creative accounting L$kB(Brw  
诉讼爆炸 litigation explosion rQU6*f  
qn |~YXn  
违约 breach the contract $P%cdJT0  
过失 negligence )%n$_N n  
　　 Misconduct YB2gxZ  
欺诈 cheat / illegal acts CHD.b%_|  
S QGYH  
审计目标 audit objectives L<Z,@q`  
怀疑态度 suspend U)aftH *Pk  
3 5L0CM  
财务报表认定： financial statement assertions H3ovF  
存在 existence h@(+(fVHrp  
权利与义务 rights and obligations rcY &n^:  
发生 occurrence YV@efPy}n  
完整性 completeness jcBZ#|B7;  
准确性和计价 measurement and valuation 3Z&!zSK^  
分类和可理解性 classification and understandability DGS,iRLnA  
　　　　　　　 presentation and disclosure 0\@oqw]6hv  
%NC/zqPH~  
财务报表循环 cycles 8VO];+N  
Sales and receivables cycle !H9^j6|  
Purchases and payables cycle DZ`m{l3H  
Wages and salaries cycle }@tgc?CD  
Petty cash cycle X|ZAC!J5>  
Inventory recording cycle =]/<Kd}A.  
/4+(eI7  
截止 cut-off #k`gm)|  
审计任务约定书 the letter of engagement W}MN-0  
管理层声明书 report of the directors’ responsibilities for the financial statement _5x]BH6f  
uI%7jA~@  
审计证据 audit evidence ?#z<<FR  
审计工作底稿 audit working paper +"=yd
F.9  
审计记录 audit records S9r+Nsn  
PB8g4-?p6  
V{A`?Jl6{  
计划工作 planning SO[ u4b_"h  
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. CA5`uh  
=6Gn? /{  
审计风险 audit risk PiCGZybCA  
检查风险 detection risk :XG~AR/  
重大错报风险 risk of material misstatement in audit report R<{Vgy  
JEMc_ngR!  
Q[K)Yd  
风险评估 risk evaluation h8(>$A-  
分析复核程序 analytical review procedures BOq9\g`5s  
内部控制 internal control +8itP>  
局限性 limitation p3{Ff5FZ  
控制环境 control environment iemp%~UZ  
信息系统与沟通 information system and communication /wt7KL-I  
符合性测试 compliance test ~dpf1fP  
5$N#=i`V  
=+ >>l0=_v  
控制测试 control test nb<oo:^  
报表层次重大错报 material misstatement on level of financial statement 2l^_OrE!  
认定层次重大错报 material misstatement on level of assertion ctjQBWE  
实质性程序 substantial procedures 6o(IL-0]c  
@7C.0>W_A  
Gsb^gd  
舞弊 fraud 9:-7.^`P  
,uPcQ  
审计抽样 sampling QKlsBq  
抽样风险 sampling risk 7}6CUo  
非抽样风险 non-sampling risk ZILJXX4  
统计抽样 statistical sampling b:p0@|y  
非统计抽样 non-statistical sampling dIYf}7P  
#Ra qNu  
c1jRj=\  
销售与收款循环审计 Sales and receivables cycle 
Vdd  
WulyMcJ  
采购与付款循环审计 Purchases and payables cycle vgD
+Y  
)`R}@(r.  
存货与仓储循环审计 Inventory recording cycle [3nWxFz$R  
C c:<F_UI  
监盘 physical inspection fi`\e W  
18QqZ,t  
筹资与投资循环审计 Investment and finance cycle 1PUZB`"3  
=r7!QXPH}  
货币资金审计 Audit of monetary assets dM= &?g  
m6n%?8t  
完成审计工作 finish the audit work :-Jryi
I  
}l[e@6r F  
期初余额 opening balance M\{\WyeX  
期后事项events after the balance sheet date $/IFSB9  
,1N|lyV   
或有事项contingent evens ?Y,^Moc:  
试算平衡表trail balance OoH-E.lp  
xUsL{24  
PgT8 1u  
"V26\  
审计报告 Rk3 bZvj3  
Audit report  ID,_0b  
Bps%>P~.  
审计报告的要素 }P.Z}n;Uj  
标题 title V@#oQi*  
收件人 receiver _avf
%OS  
引言段 introduction d8w3Oz54  
SM4`Hys;p  
管理层对财务报表的责任段 management’s responsibility for the financial statements x "NQatdq  
注册会计师的责任段 auditor’s responsibility 3c3;8
h$k  
审计意见段 opinion d9;&Y?fp  
注册会计师的监管和盖章auditor’s signature p8%qU>~+4  
会计师事务所的名称、地址和盖章auditor’s address uMZ~[Sz  
报告日期 date of the Auditor’s report N\g=9o|Q  
rMbq_
5}
 
无保留意见 unqualified audit report #YE?&5t  
非无保留意见 modified audit report 89(q U  
保留意见 qualified opinion V@k+RniEO  
无法表示意见 disclaimer PD.$a-t  
否定意见 adverse 4hwb] Yz