[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 }z F,dst  
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四大”会计师事务所： K]&i9`>N   
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普华永道 Princewater - houseCoopers >zfFvx_q  
安永 Ernst & Young &N*l?7(  
毕马威 KPMG meYGIP:n  
德勤 Deloitte Touche Tohmatsu TF?~vS%@P  
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安达信 Arthur Anderson uhU'm@JZ  
安然 Enron 73l,PJ  
世通 worldcom a$3]`  
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国际机构的名称：： Vy6~O|68=  
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国际会计师联合会 IFAC ~U4Cf >  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 48_( 'z*>  
美国注册会计师协会 AICPA jdkqJ4&i  
中国注册会计师协会 CICPA a1shP};pK  
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审计 audit =\M6s  
内部审计 internal audit {^?:-#~h  
政府审计 public sector audit 8p#V4liE  
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账项基础审计 accounting number-based audit .I]EP-  
风险导向审计方法 risk-oriented audit approach #~4;yY\$I  
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其他鉴证业务 audit related services Wf~PP;  
审阅业务 review Y?- "HK:  
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有限责任公司制 limited liability companies, LLCs qIxe)+.  
有限责任合伙制 limited liability partnerships, LLPs ^iWJqpLe  
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注册会计师职业道德规范 code of ethics for professional accountants nG$+9}\UlP  
　　　　　　　　　　　 Rules of professional conduct c`/kx  
独立 independence l{Et:W%|  
客观 objectivity \hdil`{>  
公正 integrity 3bT?4  
专业胜任能力 professional competence S{Zf}8?6$  
应有关注 due care f?TS#jG4}  
保密 confidentiality confidence ZAgtVbO7  
职业行为 professional conduct OVE?;x>n/1  
技术准则 technical standards 2t? Vl%<  
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保持实质上的独立和形式上的独立 c9djBUAk&  
The member is, and is seen to be independent Gr'|n R8  
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费用 fee cUO$IR)yL  
佣金 commission 3_>=Cv}  
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经济利益 interest -wVuM.n(Z  
经济利益的冲突 conflicts of interest gX|\O']6  
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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. c<sq0('`  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Z*IW*f&0>1  
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更换会计师事务所 Changes in professional appointments n]t3d  
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国际趋同 global convergence /international convergence 4y!GFhMh  
鉴证业务 assurance services "bz.nE*  
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全面质量管理 quality control of audit >DN^',FEm  
　　　　　　 Enforce the ethical guidance ?X Rl\V  
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注册会计师的法律责任Professional responsibility d$8K,-M  
“深口袋”理论 deep-pocket theory cM\BEhh  
创新会计处理 creative accounting s#(7D3Pr#  
诉讼爆炸 litigation explosion N,.awA{  
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违约 breach the contract 7I*rtc&Kb  
过失 negligence "1`w>(=  
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欺诈 cheat / illegal acts "rVM23@ tq  
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审计目标 audit objectives a-AA$U9h
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怀疑态度 suspend A|GsbRuy  
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财务报表认定： financial statement assertions orbz`IQc  
存在 existence .EvP%A m  
权利与义务 rights and obligations k=G c#SD5_  
发生 occurrence _Fe=:q  
完整性 completeness @Fzw_qr M  
准确性和计价 measurement and valuation r%>EiHpCU  
分类和可理解性 classification and understandability Kjpsz];  
　　　　　　　 presentation and disclosure J% ZM V  
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财务报表循环 cycles )@] W=  
Sales and receivables cycle %Aa_Bumf*:  
Purchases and payables cycle rbs&A{i  
Wages and salaries cycle EfkBo5@Qi  
Petty cash cycle  [{#n?BT  
Inventory recording cycle {
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截止 cut-off ~#)9Kl7<X  
审计任务约定书 the letter of engagement 1lJ^$U  
管理层声明书 report of the directors’ responsibilities for the financial statement  ;F"Tu  
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审计证据 audit evidence 6j!a*u:}"  
审计工作底稿 audit working paper 6WoFf  
审计记录 audit records !1@oZ(  
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计划工作 planning P7REE_<1  
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. &B++ "f  
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审计风险 audit risk L
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检查风险 detection risk )q/
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重大错报风险 risk of material misstatement in audit report v[R_6  
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风险评估 risk evaluation G^SDB!/@J  
分析复核程序 analytical review procedures >SS^qjh/  
内部控制 internal control lE*.9T  
局限性 limitation 8%xiHPVg  
控制环境 control environment %o`Cp64`Q  
信息系统与沟通 information system and communication 6UuM`eu  
符合性测试 compliance test ?%/*F<UVQ  
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控制测试 control test VTi;y{  
报表层次重大错报 material misstatement on level of financial statement QkLcs6)R  
认定层次重大错报 material misstatement on level of assertion xsrdHP
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实质性程序 substantial procedures rP/W,! 7:K  
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舞弊 fraud Nov An+  
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审计抽样 sampling K qNsCT+j  
抽样风险 sampling risk ^,[gO#hgz  
非抽样风险 non-sampling risk ?}jjBJ&  
统计抽样 statistical sampling =,08D^xY  
非统计抽样 non-statistical sampling QqcAmp  
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销售与收款循环审计 Sales and receivables cycle n:Dr< q.  
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采购与付款循环审计 Purchases and payables cycle "c![s%  
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存货与仓储循环审计 Inventory recording cycle SL<EZn0F9  
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监盘 physical inspection fv
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筹资与投资循环审计 Investment and finance cycle n.o_._mu2  
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货币资金审计 Audit of monetary assets t3!~=U  
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完成审计工作 finish the audit work *P`k|-  
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期初余额 opening balance '2{60t_A  
期后事项events after the balance sheet date T'N/A9{q  
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或有事项contingent evens }q?q)cG  
试算平衡表trail balance q-e3;$  
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审计报告 W@~a#~1O  
Audit report V<d` .9*}  
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审计报告的要素 (]5 gYi
 
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收件人 receiver
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引言段 introduction gNh4c{Al9  
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管理层对财务报表的责任段 management’s responsibility for the financial statements w}x&wWM  
注册会计师的责任段 auditor’s responsibility S^~ lQ|D  
审计意见段 opinion X\BdN Hr  
注册会计师的监管和盖章auditor’s signature GEki34 n0  
会计师事务所的名称、地址和盖章auditor’s address jYW-}2L  
报告日期 date of the Auditor’s report Gk|T1%  
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无保留意见 unqualified audit report a%wa3N=v  
非无保留意见 modified audit report
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保留意见 qualified opinion eW[](lGWM  
无法表示意见 disclaimer Ko FWI_(b  
否定意见 adverse "}<baz