[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 ~+d]yeDrhx  
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四大”会计师事务所： sn*s7v:  
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普华永道 Princewater - houseCoopers +FJ o!~1  
安永 Ernst & Young ZNx{7]=a  
毕马威 KPMG nyDqR#t  
德勤 Deloitte Touche Tohmatsu 2z-&Ya Qu  
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安达信 Arthur Anderson s$]I@;_  
安然 Enron T@z$g  
世通 worldcom 5i#B?+Y  
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国际机构的名称：： Qr0GxGWU  
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国际会计师联合会 IFAC YZnrGkQ  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB mtF&Z\ag  
美国注册会计师协会 AICPA ;lK2]  
中国注册会计师协会 CICPA aTPpE9Pa&  
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审计 audit sC}/?^
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内部审计 internal audit 8 Za
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政府审计 public sector audit iCc\p2p  
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账项基础审计 accounting number-based audit S#""((U$  
风险导向审计方法 risk-oriented audit approach ~PV>3c3l=  
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其他鉴证业务 audit related services 9np<r82  
审阅业务 review J6Kfz~%  
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有限责任公司制 limited liability companies, LLCs ^ZV xBQKg  
有限责任合伙制 limited liability partnerships, LLPs 8m9G^s`[  
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注册会计师职业道德规范 code of ethics for professional accountants 7/~"\nN:/  
　　　　　　　　　　　 Rules of professional conduct ~ PPGU1  
独立 independence A8A+ImwO"  
客观 objectivity 85X^T]zo  
公正 integrity F4PD3E_#  
专业胜任能力 professional competence gVuN a )  
应有关注 due care w%$n)7 <*  
保密 confidentiality confidence qVY\5`f@  
职业行为 professional conduct q`{.2yV  
技术准则 technical standards )XNcy" 
 
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保持实质上的独立和形式上的独立 }M1<a4~  
The member is, and is seen to be independent N1SRnJu<f  
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费用 fee ?W|POk}  
佣金 commission . X Y'l  
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经济利益 interest GC{Ys |s  
经济利益的冲突 conflicts of interest 5<S1,u5  
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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. Z@*Z@]
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差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 
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更换会计师事务所 Changes in professional appointments |n~v_V2.0  
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国际趋同 global convergence /international convergence y_nh~&  
鉴证业务 assurance services mHhm~u  
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全面质量管理 quality control of audit BE U[M  
　　　　　　 Enforce the ethical guidance jXdn4m/O  
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注册会计师的法律责任Professional responsibility d*G$qUiX  
“深口袋”理论 deep-pocket theory ~C[,P\,  
创新会计处理 creative accounting H4pjtVBr  
诉讼爆炸 litigation explosion FqiK}K.~/  
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违约 breach the contract EuAa  
过失 negligence b_LzG_n!  
　　 Misconduct 4x3`dvfp/  
欺诈 cheat / illegal acts Wl,yznT  
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审计目标 audit objectives  Wi
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怀疑态度 suspend +I')>6  
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财务报表认定： financial statement assertions (O&b:D/Y  
存在 existence i44`$ps  
权利与义务 rights and obligations :4A^~+J  
发生 occurrence Xak~He  
完整性 completeness N0XGW_f  
准确性和计价 measurement and valuation kn<[v;+  
分类和可理解性 classification and understandability D/)xe:  
　　　　　　　 presentation and disclosure %AJdtJ@0H  
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财务报表循环 cycles FY
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Sales and receivables cycle t]m#k %)  
Purchases and payables cycle O 8fh'
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Wages and salaries cycle .FC1:y<aO  
Petty cash cycle =l\D7s  
Inventory recording cycle MdP
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截止 cut-off 9:m+mpL
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审计任务约定书 the letter of engagement oo qNPLa  
管理层声明书 report of the directors’ responsibilities for the financial statement [~;9Mi.XL  
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审计证据 audit evidence UR\*KR;yM  
审计工作底稿 audit working paper 4f>Vg$4  
审计记录 audit records xo*a 9H?@  
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计划工作 planning eC3ZK"oJ  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. /
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审计风险 audit risk F!Uk`[L  
检查风险 detection risk rzex"}/ly  
重大错报风险 risk of material misstatement in audit report  g6~uf4;  
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风险评估 risk evaluation -W oZwqh  
分析复核程序 analytical review procedures >97V2W  
内部控制 internal control s*Fmu7o43  
局限性 limitation rj6wKfz  
控制环境 control environment sQ_{zOUPh  
信息系统与沟通 information system and communication Nc7YMxk'H  
符合性测试 compliance test v3[ 2!UXq  
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控制测试 control test -yC},tK   
报表层次重大错报 material misstatement on level of financial statement hxv/285B  
认定层次重大错报 material misstatement on level of assertion .NPai4V'  
实质性程序 substantial procedures eHv/3"Og  
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舞弊 fraud | 0&~fY  
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审计抽样 sampling &<~`?-c  
抽样风险 sampling risk .-o$IQsS  
非抽样风险 non-sampling risk Bt.WRRpAB  
统计抽样 statistical sampling {!<zk+h$  
非统计抽样 non-statistical sampling 7wZKK0;T  
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销售与收款循环审计 Sales and receivables cycle H_jMl$f)j  
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采购与付款循环审计 Purchases and payables cycle Wx^L~[l  
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存货与仓储循环审计 Inventory recording cycle JWEqy+,Fjw  
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监盘 physical inspection hnyZXk1|  
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筹资与投资循环审计 Investment and finance cycle 6
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货币资金审计 Audit of monetary assets tQ*5[F,fm  
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完成审计工作 finish the audit work 7q(RQQp  
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期初余额 opening balance 5I@< 6S&X  
期后事项events after the balance sheet date _TkiI.'  
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或有事项contingent evens SkS vu}  
试算平衡表trail balance }2G'3msx  
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审计报告 3>-^/  
Audit report c!j$-Ovm  
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审计报告的要素 N U\B  
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收件人 receiver RtN5\  
引言段 introduction Kc0KCBd8];  
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管理层对财务报表的责任段 management’s responsibility for the financial statements %[5hTf  
注册会计师的责任段 auditor’s responsibility |tyVC=${  
审计意见段 opinion 7m t;qn?n  
注册会计师的监管和盖章auditor’s signature L%Me wU0TZ  
会计师事务所的名称、地址和盖章auditor’s address ; QS-a  
报告日期 date of the Auditor’s report /u5MAl.<[  
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无保留意见 unqualified audit report {QI"WFdGx  
非无保留意见 modified audit report :<!a.%=  
保留意见 qualified opinion RlC|xj"l%  
无法表示意见 disclaimer ]w"r4HlCx  
否定意见 adverse ' FF@I^O