[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 9sYN7x  
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四大”会计师事务所： oE:9}]N_  
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普华永道 Princewater - houseCoopers Pd-0u>k  
安永 Ernst & Young E
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毕马威 KPMG b37F;"G  
德勤 Deloitte Touche Tohmatsu ioxsx>e<  
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安达信 Arthur Anderson ~=HrD?-99p  
安然 Enron 7"}<J7"})  
世通 worldcom }^r=(  
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国际机构的名称：： ^8dd  
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国际会计师联合会 IFAC cHN eiOF  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB E}eu]2=nU}  
美国注册会计师协会 AICPA pw
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中国注册会计师协会 CICPA 
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审计 audit /G)Y~1ASA%  
内部审计 internal audit ul[edp_  
政府审计 public sector audit /H 3u^  
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账项基础审计 accounting number-based audit T=lir%q  
风险导向审计方法 risk-oriented audit approach p.{9OrH(4  
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其他鉴证业务 audit related services  L~F"  
审阅业务 review E`vCYhf{  
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有限责任公司制 limited liability companies, LLCs bvyX(^I[q  
有限责任合伙制 limited liability partnerships, LLPs AKWM7fI  
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注册会计师职业道德规范 code of ethics for professional accountants @C[]o.r  
　　　　　　　　　　　 Rules of professional conduct +E.}k!y  
独立 independence piq1cV  
客观 objectivity bb<qnB  
公正 integrity &YMz3ugI  
专业胜任能力 professional competence Yphru"\$  
应有关注 due care {&tbp Bl#  
保密 confidentiality confidence 1&{]jG{#  
职业行为 professional conduct qRXQL"Pe_l  
技术准则 technical standards CKJ9YKu{W  
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保持实质上的独立和形式上的独立 cEkf9:_La  
The member is, and is seen to be independent >uMj}<g#Z?  
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费用 fee 02g!mJW>}y  
佣金 commission l| 1O9I0Gd  
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经济利益 interest C@!C='b,  
经济利益的冲突 conflicts of interest o`B,Pt5vu  
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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. qmzg68  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. H. \
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更换会计师事务所 Changes in professional appointments S`, (10Y  
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国际趋同 global convergence /international convergence 6{2LV&T=u  
鉴证业务 assurance services #vk-zx*v7=  
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全面质量管理 quality control of audit HsA4NRF'7  
　　　　　　 Enforce the ethical guidance IyTL|W6  
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注册会计师的法律责任Professional responsibility 'FB?#C%U  
“深口袋”理论 deep-pocket theory <b0;Nf   
创新会计处理 creative accounting 6"+/Imb-  
诉讼爆炸 litigation explosion #=)(t${7'  
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违约 breach the contract ~jK'n4  
过失 negligence A?l.(qGC_  
　　 Misconduct QR'yZ45n4  
欺诈 cheat / illegal acts S\7-u\)  
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审计目标 audit objectives J23Tst#s  
怀疑态度 suspend bZ!*s  
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财务报表认定： financial statement assertions fhx_v^<X  
存在 existence #:rywz+  
权利与义务 rights and obligations f.?p"~!  
发生 occurrence .+1.??8:+  
完整性 completeness wwnl_9a  
准确性和计价 measurement and valuation J}?F4  
分类和可理解性 classification and understandability \x JGR!  
　　　　　　　 presentation and disclosure <5qXC.{Cyp  
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财务报表循环 cycles }UwDHq=  
Sales and receivables cycle Q+e|;Mj  
Purchases and payables cycle ImJ2tz6  
Wages and salaries cycle lq2P10j@  
Petty cash cycle
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Inventory recording cycle HX1RA5O  
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截止 cut-off }Dk*Hs^E  
审计任务约定书 the letter of engagement Ns.b8Y  
管理层声明书 report of the directors’ responsibilities for the financial statement %T:~N<8)  
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审计证据 audit evidence ?yKW^,q+  
审计工作底稿 audit working paper w_-v!s2  
审计记录 audit records ^l\U6$3  
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计划工作 planning ]IQTf5n  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. Y.M^tH:  
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审计风险 audit risk ;m/%g{oV  
检查风险 detection risk 3ZN m,{  
重大错报风险 risk of material misstatement in audit report iN\D`9e  
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风险评估 risk evaluation D[) Z$+D4f  
分析复核程序 analytical review procedures 2BA'Zu`  
内部控制 internal control ?#|Y'%a"  
局限性 limitation gC-3ghmgS  
控制环境 control environment UR')) 1n  
信息系统与沟通 information system and communication a4gJ-FE  
符合性测试 compliance test %X(iAoxbj  
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控制测试 control test X) lzBM  
报表层次重大错报 material misstatement on level of financial statement [d="94Ab  
认定层次重大错报 material misstatement on level of assertion 9Xw(|22  
实质性程序 substantial procedures 9pN},F91n:  
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舞弊 fraud BM+v,hGY  
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审计抽样 sampling eR,ePyA;  
抽样风险 sampling risk *g =ey?1S  
非抽样风险 non-sampling risk @ToY,@]e  
统计抽样 statistical sampling Hk'D@(hS  
非统计抽样 non-statistical sampling {ETuaFDM  
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销售与收款循环审计 Sales and receivables cycle 3ifQKKcR{  
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采购与付款循环审计 Purchases and payables cycle <=;#I_E#E  
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存货与仓储循环审计 Inventory recording cycle i v7^!  
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监盘 physical inspection msKWb311u  
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筹资与投资循环审计 Investment and finance cycle j2
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货币资金审计 Audit of monetary assets  /="~Jo  
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完成审计工作 finish the audit work 9ohaU  
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期初余额 opening balance hV,)u3  
期后事项events after the balance sheet date "<f"r#   
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或有事项contingent evens r+6=b "  
试算平衡表trail balance 8KH|: >s=  
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审计报告 !zc?o?~z  
Audit report hS<lUG!9UJ  
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审计报告的要素 \.m"u14[b  
标题 title L \1&$|?  
收件人 receiver *&7F(   
引言段 introduction 0q6$KP}q  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 5Oh>rK(  
注册会计师的责任段 auditor’s responsibility x aQO=[  
审计意见段 opinion wjLtLtK?  
注册会计师的监管和盖章auditor’s signature HV_5 +  
会计师事务所的名称、地址和盖章auditor’s address -\ {.]KL  
报告日期 date of the Auditor’s report rVo0H.+N)`  
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无保留意见 unqualified audit report ^!  ?wh  
非无保留意见 modified audit report ]iP  +Y  
保留意见 qualified opinion oHo@rGU  
无法表示意见 disclaimer BhJag L ^o  
否定意见 adverse (-'Jf#&X^