[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 MXDUKh7v3  
"ZFH_5<  
四大”会计师事务所： S7~HBgS<  
bo@, B  
普华永道 Princewater - houseCoopers 4I*'(6 ,!  
安永 Ernst & Young e-b>  
毕马威 KPMG rCb#E}  
德勤 Deloitte Touche Tohmatsu A>_,tt  
Tf('iZ2+  
安达信 Arthur Anderson 2W#^^4^+  
安然 Enron /NxuNi;5  
世通 worldcom Bi>]s%zp  
V~do6[(  
国际机构的名称：： f85~[3 J  
^$[ iLX  
国际会计师联合会 IFAC _z9~\N/@[  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB S27s Rxfr  
美国注册会计师协会 AICPA FOjX,@x&  
中国注册会计师协会 CICPA t=fP^bJ  
{.J<^V  
审计 audit v7%}ey[  
内部审计 internal audit S f@xP.d  
政府审计 public sector audit nC)"% Sa  
zV(aw~CbZ  
账项基础审计 accounting number-based audit DgB;6Wl  
风险导向审计方法 risk-oriented audit approach ,qNbo 11  
3{wuifS  
oe!4ng[  
其他鉴证业务 audit related services ]bYmM@  
审阅业务 review : t
/0  
Hx!eCTO:*  
有限责任公司制 limited liability companies, LLCs [6Sk>j  
有限责任合伙制 limited liability partnerships, LLPs Tr;.O?@{t}  
0|8cSE< i  
<qEBF`XP=  
注册会计师职业道德规范 code of ethics for professional accountants ,LDL%<7t  
　　　　　　　　　　　 Rules of professional conduct eBY/Y6R  
独立 independence ^dE[ ;  
客观 objectivity p"j&s  
公正 integrity w^,Xa  
专业胜任能力 professional competence tD4-Llj6  
应有关注 due care 1/K1e$r  
保密 confidentiality confidence C &y 2I  
职业行为 professional conduct }>V
=J aG  
技术准则 technical standards }}k*i0  
kp#XpcS  
保持实质上的独立和形式上的独立 (]PH2<3t  
The member is, and is seen to be independent ze21Uj1x*  
!!w(`kmn1  
费用 fee F/3L^k]  
佣金 commission ,s2C)bb-  
(@;^uVJP  
经济利益 interest ai;Q,Vy  
经济利益的冲突 conflicts of interest 16 \)C/*  
%5nEyZOq  
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. >y(loMl  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Hi*|f!,H?  
g:GywXW  
更换会计师事务所 Changes in professional appointments oX
N(S:ZF  
N">
#fYix  
ow b+,Gk(  
国际趋同 global convergence /international convergence VT=gb/W6)a  
鉴证业务 assurance services @u:`  
uZ'Z-!=CL  
全面质量管理 quality control of audit *'\HG  
　　　　　　 Enforce the ethical guidance `(=?k[48  
c27(en(  
.k +>T*c{  
注册会计师的法律责任Professional responsibility
'hV(1Mw  
“深口袋”理论 deep-pocket theory 8Op^6rX4  
创新会计处理 creative accounting "fUNrhCx  
诉讼爆炸 litigation explosion 6NHP/bj<1V  
)VqPaKZl  
违约 breach the contract RDjw|V
 
过失 negligence `"<hO 'WU  
　　 Misconduct =1'WZp}D5  
欺诈 cheat / illegal acts `l/nAKg?W  
GlRjbNW?Q  
审计目标 audit objectives B692Mn  
怀疑态度 suspend c\&;
Xr  
NJVkn~<  
财务报表认定： financial statement assertions iHK.hs;  
存在 existence H)EL0 Kv/  
权利与义务 rights and obligations o4Cq  /K  
发生 occurrence A1`6+8}o;b  
完整性 completeness MI(;0  
准确性和计价 measurement and valuation w5 ]lU  
分类和可理解性 classification and understandability /e*fsQ>M:  
　　　　　　　 presentation and disclosure Gf:dN_e6.  
F`2h,i-9  
财务报表循环 cycles @+Sr~:K  
Sales and receivables cycle #8ltV`
 
Purchases and payables cycle x$D^Bh,  
Wages and salaries cycle X.[bgvm~C  
Petty cash cycle N:'!0|6?x-  
Inventory recording cycle dqo-
.,=  
"Z;({a$v  
截止 cut-off O:pg+o&  
审计任务约定书 the letter of engagement |@yYM-;6  
管理层声明书 report of the directors’ responsibilities for the financial statement %<[{zd1C-  
\8s:I+[HH  
审计证据 audit evidence CQ^(/B^c  
审计工作底稿 audit working paper x(R;xB  
审计记录 audit records Cc,V ]  
MX7Ix{  
:N"&o(^  
计划工作 planning 3}&3{kt
 
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. 1s(]@gt  
ZGsd cnz  
审计风险 audit risk j(]O$""
 
检查风险 detection risk 1 A0BM  
重大错报风险 risk of material misstatement in audit report CR%h$+dzy  
+R HiX!PG  
\=mLL|a  
风险评估 risk evaluation  ;aX?K/  
分析复核程序 analytical review procedures 0Q?%B6g$m[  
内部控制 internal control 75R#gQ]EV  
局限性 limitation /h.{g0Xc  
控制环境 control environment ^FBu|eAkE  
信息系统与沟通 information system and communication b4bd^nrqV  
符合性测试 compliance test 47Bg[  
KG9-ac  
V45adDiZ  
控制测试 control test B 8n[ E  
报表层次重大错报 material misstatement on level of financial statement A#19&}  
认定层次重大错报 material misstatement on level of assertion ~gGkw#  
实质性程序 substantial procedures 5|N`:h'9M  
q5-i=lw  
I"x|U[*B  
舞弊 fraud b=pk;'-  
rKI<!  
审计抽样 sampling J'7;+.s(  
抽样风险 sampling risk D15-pz|Q  
非抽样风险 non-sampling risk <)T~_s  
统计抽样 statistical sampling ~>lqEa  
非统计抽样 non-statistical sampling wy${EY^h  
5B2p_$W#  
0)~c)B:5  
销售与收款循环审计 Sales and receivables cycle Ba|}$jo  
s@7hoU-+  
采购与付款循环审计 Purchases and payables cycle <OKc?[  
n*na6rV\k  
存货与仓储循环审计 Inventory recording cycle 3W_7xLA  
ty rP[y  
监盘 physical inspection (l-=/6-   
]4c+{  
筹资与投资循环审计 Investment and finance cycle qm:C1#<p   
|pWu|M _'  
货币资金审计 Audit of monetary assets .r6x9t  
oVn&L*H  
完成审计工作 finish the audit work <bSPKTKL  
aGi`(|shW  
期初余额 opening balance
eL(<p]  
期后事项events after the balance sheet date \y(3b#  
E?P>s T3B  
或有事项contingent evens F;}JSb"  
试算平衡表trail balance hCr,6ncC  
z |~+ 0  
!bYVLFp=\_  
UdM2!f  
审计报告 0:u:#))1  
Audit report =mZYBm,I Q  
FjtS  
审计报告的要素 43M. Hj]  
标题 title c!7WRHJE_a  
收件人 receiver 6Q]c}  
引言段 introduction Q>Z~={"  
SE^l`.U@  
管理层对财务报表的责任段 management’s responsibility for the financial statements .IdbaH _a  
注册会计师的责任段 auditor’s responsibility xRXvTNEg  
审计意见段 opinion ]j
6pd*H  
注册会计师的监管和盖章auditor’s signature NQ 6oyg@&  
会计师事务所的名称、地址和盖章auditor’s address e"eIQI|N  
报告日期 date of the Auditor’s report l7^^MnkC  
5> 0\=  
无保留意见 unqualified audit report ")i)vXF'  
非无保留意见 modified audit report `pZX!6Wn  
保留意见 qualified opinion la-:"gKC  
无法表示意见 disclaimer (&/4wI^M  
否定意见 adverse 'F. P93