[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 R`]@.i4tt  
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四大”会计师事务所： 4L:O0Ggz}  
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普华永道 Princewater - houseCoopers -HGRrWS  
安永 Ernst & Young mKu,7nMvF  
毕马威 KPMG Pk;/4jt4  
德勤 Deloitte Touche Tohmatsu Y2tVq})!  
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安达信 Arthur Anderson ;%d<Uk?  
安然 Enron q)9n%- YgP  
世通 worldcom Q9AvNj>X  
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国际机构的名称：： <[n:Ij  
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国际会计师联合会 IFAC Xg]Cq"RJC  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB QxG^oxU}  
美国注册会计师协会 AICPA 'k ]~Q{K$  
中国注册会计师协会 CICPA C)R hld  
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审计 audit OqS!y( (  
内部审计 internal audit ML'y`S  
政府审计 public sector audit ,\i XZ5"R  
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账项基础审计 accounting number-based audit kh#QT_y  
风险导向审计方法 risk-oriented audit approach  3#
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其他鉴证业务 audit related services [KgO:},c  
审阅业务 review M.,D
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有限责任公司制 limited liability companies, LLCs OQfFS+6  
有限责任合伙制 limited liability partnerships, LLPs ~}j+~  
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注册会计师职业道德规范 code of ethics for professional accountants vGlVr.)  
　　　　　　　　　　　 Rules of professional conduct
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独立 independence , @UO
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客观 objectivity @*<0:Q|m  
公正 integrity %w[Z/  
专业胜任能力 professional competence i,^3aZwJ'  
应有关注 due care Y!oLNGY
 
保密 confidentiality confidence vE^tdzAG  
职业行为 professional conduct UL}wGWaoG  
技术准则 technical standards \~A qA!)6  
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保持实质上的独立和形式上的独立 ?ckV 2  
The member is, and is seen to be independent ;AJQ2  
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费用 fee `dcz9 *  
佣金 commission hsY?og_H  
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经济利益 interest 1|4,jm$  
经济利益的冲突 conflicts of interest v.<mrI#?  
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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. P~{8L.w!>W  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. u$^tRz9  
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更换会计师事务所 Changes in professional appointments 2kDY+AN;  
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国际趋同 global convergence /international convergence >n St< e  
鉴证业务 assurance services w -o#=R_  
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全面质量管理 quality control of audit [HYr|T  
　　　　　　 Enforce the ethical guidance wjl)yo$z  
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注册会计师的法律责任Professional responsibility & V>rq'~;  
“深口袋”理论 deep-pocket theory sq`Xz8u  
创新会计处理 creative accounting -MS#YcsV  
诉讼爆炸 litigation explosion *'{-!Y  
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违约 breach the contract {>1FZsR49t  
过失 negligence 8lpAe0p(Z  
　　 Misconduct T8A(W
 
欺诈 cheat / illegal acts 1X5g(B  
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审计目标 audit objectives HQm_ K0$  
怀疑态度 suspend a)ry}E =f  
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财务报表认定： financial statement assertions '+_>PBOc  
存在 existence 4{kH;~ z$  
权利与义务 rights and obligations )  FR7t  
发生 occurrence uRko[W(  
完整性 completeness PX|@D_%Y=  
准确性和计价 measurement and valuation U)bv,{-q  
分类和可理解性 classification and understandability [y@*vQw  
　　　　　　　 presentation and disclosure * $f`ouJl  
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财务报表循环 cycles T3P9  
Sales and receivables cycle  viAAb  
Purchases and payables cycle (|^m9v0:  
Wages and salaries cycle m@Yc&M~  
Petty cash cycle _aPAn
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Inventory recording cycle t>cGfA  
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截止 cut-off p5#x7*xR6  
审计任务约定书 the letter of engagement ).5X  
管理层声明书 report of the directors’ responsibilities for the financial statement tsc`u>  
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审计证据 audit evidence ^MvuFA,C  
审计工作底稿 audit working paper V_SH90@)+  
审计记录 audit records :_R:>n9 p  
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计划工作 planning kCT f>sJe  
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. ?+d`_/IB  
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审计风险 audit risk tz@MZs09  
检查风险 detection risk )JS6W  
重大错报风险 risk of material misstatement in audit report pIlEoG=[_  
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风险评估 risk evaluation |GnTRahV.  
分析复核程序 analytical review procedures |HK:\)L%  
内部控制 internal control -)}s{[]d6m  
局限性 limitation Q6Gw!!Z5EA  
控制环境 control environment NGc~%
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信息系统与沟通 information system and communication =hKAwk/^  
符合性测试 compliance test C27:ty
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控制测试 control test h+[6i{  
报表层次重大错报 material misstatement on level of financial statement OT{"C"%5t  
认定层次重大错报 material misstatement on level of assertion !&VfOx:PN  
实质性程序 substantial procedures v=N?(6T  
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舞弊 fraud D4=*yP
  
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审计抽样 sampling ShB]U5b:k  
抽样风险 sampling risk s6bsV
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非抽样风险 non-sampling risk _VrY7Mz:r  
统计抽样 statistical sampling R+M&\5  
非统计抽样 non-statistical sampling @?3
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销售与收款循环审计 Sales and receivables cycle  0xB2  
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采购与付款循环审计 Purchases and payables cycle `R[Hxi  
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存货与仓储循环审计 Inventory recording cycle >@YefN
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监盘 physical inspection JWn26,  
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筹资与投资循环审计 Investment and finance cycle .Bm%  
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货币资金审计 Audit of monetary assets ";K w?  
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完成审计工作 finish the audit work @+u>rS|IB  
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期初余额 opening balance -=ZL(r 1  
期后事项events after the balance sheet date OviS(}v4@  
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或有事项contingent evens t[^$F,  
试算平衡表trail balance Jz@~$L  
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审计报告 UiFH*HT  
Audit report ;a:H-iC  
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审计报告的要素 M([#Py9h  
标题 title * QgKo$IF  
收件人 receiver w:~*wv  
引言段 introduction x]~TGz
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管理层对财务报表的责任段 management’s responsibility for the financial statements zw0w."V  
注册会计师的责任段 auditor’s responsibility {z#2gc'Q  
审计意见段 opinion 9"[;ld<  
注册会计师的监管和盖章auditor’s signature @-N` W9  
会计师事务所的名称、地址和盖章auditor’s address UO/sv2CN  
报告日期 date of the Auditor’s report wp[Ug2;G  
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无保留意见 unqualified audit report :2 ;Jo^6Se  
非无保留意见 modified audit report 'M90Yia  
保留意见 qualified opinion 0YeTS!*Aj  
无法表示意见 disclaimer QTV*m>D  
否定意见 adverse cr7MvXF-