[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 a40BisrD~6  
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四大”会计师事务所： yw<xv-Q=i  
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普华永道 Princewater - houseCoopers ~-%A@
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安永 Ernst & Young 9="sx 8?  
毕马威 KPMG 6hq)yUvo4  
德勤 Deloitte Touche Tohmatsu S@)bl  
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安达信 Arthur Anderson  (I.`bR  
安然 Enron 4Cc
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世通 worldcom sCl,]g0{  
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国际机构的名称：： ^'4uTbxP_!  
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国际会计师联合会 IFAC HWBom 8u0  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ($
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美国注册会计师协会 AICPA ^ym{DSx  
中国注册会计师协会 CICPA A~V\r<N j  
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审计 audit 3(&F.&C$$  
内部审计 internal audit sQs5z~#51*  
政府审计 public sector audit mNel3J3  
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账项基础审计 accounting number-based audit <UdD@(iZ#  
风险导向审计方法 risk-oriented audit approach jYz3(mM'J  
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其他鉴证业务 audit related services ]:s|.C%qI  
审阅业务 review E;H(jVZ  
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有限责任公司制 limited liability companies, LLCs l)s+"C#  
有限责任合伙制 limited liability partnerships, LLPs C>dJ:.K%H  
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注册会计师职业道德规范 code of ethics for professional accountants 2*YXm> |1  
　　　　　　　　　　　 Rules of professional conduct Q{hOn]"  
独立 independence hp4(f W  
客观 objectivity ie5ijkxZ(  
公正 integrity =_J<thp  
专业胜任能力 professional competence Zr;=p"cXr  
应有关注 due care YO0x68  
保密 confidentiality confidence qL.Y_,[[  
职业行为 professional conduct s[4!R&b  
技术准则 technical standards S(h*\we  
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保持实质上的独立和形式上的独立 _ n4ma  
The member is, and is seen to be independent x{V>(d'p  
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费用 fee j]O[I^5  
佣金 commission #%"
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经济利益 interest M&c1i
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经济利益的冲突 conflicts of interest 0\nhg5]?  
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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. g GT,PP(k  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ibs"Iv34  
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更换会计师事务所 Changes in professional appointments {; cB
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国际趋同 global convergence /international convergence 7h/Q;P5  
鉴证业务 assurance services `Kw8rG\]:  
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全面质量管理 quality control of audit HCkqh4  
　　　　　　 Enforce the ethical guidance L)Ar{*xC  
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注册会计师的法律责任Professional responsibility ]mo<qWRc>p  
“深口袋”理论 deep-pocket theory w!w _`7[  
创新会计处理 creative accounting T8TsKjqOZ  
诉讼爆炸 litigation explosion >1pH 91c'  
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违约 breach the contract #n)W  
过失 negligence V?dK*8s  
　　 Misconduct {59VS Nl  
欺诈 cheat / illegal acts T4Gw\Z%  
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审计目标 audit objectives O[p^lr(B7  
怀疑态度 suspend -U;LiO;N  
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财务报表认定： financial statement assertions 1\{U<Oli  
存在 existence `Mp7})  
权利与义务 rights and obligations KXA)i5z  
发生 occurrence C|;Mhe'r=  
完整性 completeness IBNQmV RrI  
准确性和计价 measurement and valuation #33RhJu5,  
分类和可理解性 classification and understandability 8Pr7aT:,  
　　　　　　　 presentation and disclosure =,8Eo"~\  
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财务报表循环 cycles 9.OwH(Ax7  
Sales and receivables cycle ~G:2iSi(#  
Purchases and payables cycle f3>6:(  
Wages and salaries cycle z<vO#  
Petty cash cycle )^>XZ*eK  
Inventory recording cycle :`^3MMLO  
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截止 cut-off Dzjt|U0ru9  
审计任务约定书 the letter of engagement v;}`?@G  
管理层声明书 report of the directors’ responsibilities for the financial statement o"}&qA;  
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审计证据 audit evidence I&fh  
审计工作底稿 audit working paper :8-gm"awL5  
审计记录 audit records ZMMo6;  
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计划工作 planning O:=|b]t  
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. P:, x?T?J^  
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审计风险 audit risk n$|c{2]=  
检查风险 detection risk ]v\egfW,W  
重大错报风险 risk of material misstatement in audit report DEQE7.]3q  
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风险评估 risk evaluation O:^LQ  
分析复核程序 analytical review procedures m":SE?{{&  
内部控制 internal control b801OF  
局限性 limitation "3i80R\w`F  
控制环境 control environment 11y.z^  
信息系统与沟通 information system and communication 'bI~61{A  
符合性测试 compliance test d O46~  
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控制测试 control test cI%"Ynq"3  
报表层次重大错报 material misstatement on level of financial statement KA-/k@1&  
认定层次重大错报 material misstatement on level of assertion "`i:) Et  
实质性程序 substantial procedures UUMdZ+7  
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舞弊 fraud ^L-w(r62<  
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审计抽样 sampling 0+<eRR9-  
抽样风险 sampling risk ;64mf`   
非抽样风险 non-sampling risk W\qLZuQ  
统计抽样 statistical sampling ?cs]#6^  
非统计抽样 non-statistical sampling 7.
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销售与收款循环审计 Sales and receivables cycle Z2rzb{oS}  
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采购与付款循环审计 Purchases and payables cycle Y%0d\
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存货与仓储循环审计 Inventory recording cycle )o9Q5Lq  
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监盘 physical inspection "\/^/vn?  
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筹资与投资循环审计 Investment and finance cycle W[>iJJwz  
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货币资金审计 Audit of monetary assets hY=w|b=Y  
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完成审计工作 finish the audit work 2T@L{ql  
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期初余额 opening balance Zgg'9E  
期后事项events after the balance sheet date R>d@tr  
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或有事项contingent evens ',JrY)  
试算平衡表trail balance BeI;#m0  
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审计报告 kYxl1nv  
Audit report @GG(7r\/B  
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审计报告的要素 WDEe$k4.  
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收件人 receiver bR`rT4.F  
引言段 introduction [6; N3?+  
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管理层对财务报表的责任段 management’s responsibility for the financial statements U !c]_q  
注册会计师的责任段 auditor’s responsibility -]Q(~'a  
审计意见段 opinion _\dt?(m|  
注册会计师的监管和盖章auditor’s signature 4L5o\'X  
会计师事务所的名称、地址和盖章auditor’s address ~^I\crx,U%  
报告日期 date of the Auditor’s report mG831v?  
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无保留意见 unqualified audit report P3iA(3I24<  
非无保留意见 modified audit report 2yln7[a  
保留意见 qualified opinion
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无法表示意见 disclaimer ?&znUoB  
否定意见 adverse ~{kM5:-iw