[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 jR@-h"2*A  
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四大”会计师事务所： t
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普华永道 Princewater - houseCoopers ?jw)%{iKYV  
安永 Ernst & Young a6WE,4T9  
毕马威 KPMG Iay7Fkv  
德勤 Deloitte Touche Tohmatsu LU?#{dZ  
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安达信 Arthur Anderson \Zoo9Wy  
安然 Enron +hjc~|RK  
世通 worldcom Uj k``;  
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国际机构的名称：： q>Px  
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国际会计师联合会 IFAC ,)]ZD H  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB @GnsW;$*~.  
美国注册会计师协会 AICPA MLBZmM '  
中国注册会计师协会 CICPA <]wN/B-8J  
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审计 audit aE,x>I 7 D  
内部审计 internal audit cR@z^  
政府审计 public sector audit W:rzfO.`Z  
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账项基础审计 accounting number-based audit k[vn:  
风险导向审计方法 risk-oriented audit approach SI;G|uO;/  
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其他鉴证业务 audit related services JH)&Ca>S  
审阅业务 review E\V>3rse  
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有限责任公司制 limited liability companies, LLCs t9K.Jc0  
有限责任合伙制 limited liability partnerships, LLPs T7W+K7kbI  
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注册会计师职业道德规范 code of ethics for professional accountants "9WP^[  
　　　　　　　　　　　 Rules of professional conduct -w@fd]g  
独立 independence ?: meix  
客观 objectivity n]j(tP  
公正 integrity H}U
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专业胜任能力 professional competence aY {.  
应有关注 due care '6/uc:zv  
保密 confidentiality confidence klch!m=d  
职业行为 professional conduct /`s^.Xh  
技术准则 technical standards CJu;X[ 6  
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保持实质上的独立和形式上的独立 %pwm34  
The member is, and is seen to be independent a,j!B hu  
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费用 fee e.HN%LrhS  
佣金 commission Hb]7>[L  
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经济利益 interest qp{NRNk
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经济利益的冲突 conflicts of interest V_ ]4UE  
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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. vuAAaKz  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.  s-C.+9  
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更换会计师事务所 Changes in professional appointments L>L4%?  
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国际趋同 global convergence /international convergence Vy/g;ZPU1  
鉴证业务 assurance services /kJ*WA?J  
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全面质量管理 quality control of audit 2i>xJMW  
　　　　　　 Enforce the ethical guidance ;^*^ :L  
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注册会计师的法律责任Professional responsibility _c(=>  
“深口袋”理论 deep-pocket theory UfkRY<H  
创新会计处理 creative accounting 9m'[52{o  
诉讼爆炸 litigation explosion m+u>%Ys`  
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违约 breach the contract w_{z"VeD  
过失 negligence wR4P0[  
　　 Misconduct X
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欺诈 cheat / illegal acts \E#r[9F{  
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审计目标 audit objectives [7Kn$OfP  
怀疑态度 suspend Ke/P[fo  
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财务报表认定： financial statement assertions O.4"h4{'  
存在 existence C )I"yeS.  
权利与义务 rights and obligations [n}c}%  
发生 occurrence I;|Ai
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完整性 completeness P! 3$RO  
准确性和计价 measurement and valuation SP*5 W)6  
分类和可理解性 classification and understandability ^twv0>vEo  
　　　　　　　 presentation and disclosure J`8>QMK^5  
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财务报表循环 cycles Z8#I  
Sales and receivables cycle zk/!#5JtK  
Purchases and payables cycle y$&a(S]  
Wages and salaries cycle (Q4_3<G+  
Petty cash cycle p/5!a~1'xN  
Inventory recording cycle feopO j6~+  
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截止 cut-off jQr~@15J#  
审计任务约定书 the letter of engagement 1Efl|lV  
管理层声明书 report of the directors’ responsibilities for the financial statement 'wZy: c  
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审计证据 audit evidence Y5NbY02E  
审计工作底稿 audit working paper ,C&>mv xA  
审计记录 audit records _Pz3QsV9  
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计划工作 planning T7T!v  
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. NY;UI(<]  
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审计风险 audit risk 'H'+6 
 
检查风险 detection risk g@y" B6X  
重大错报风险 risk of material misstatement in audit report ^VIUXa  
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风险评估 risk evaluation StDmJ]  
分析复核程序 analytical review procedures Hb+#*42v  
内部控制 internal control oto od  
局限性 limitation ]p*) PpIl  
控制环境 control environment h.9Lh ;j  
信息系统与沟通 information system and communication ]~.J@ 1?  
符合性测试 compliance test +{%4&T<nHw  
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控制测试 control test =zjUd 5  
报表层次重大错报 material misstatement on level of financial statement  ke#;1  
认定层次重大错报 material misstatement on level of assertion 4d 3Znpf  
实质性程序 substantial procedures :I'Ezxv|  
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舞弊 fraud Yq?I>  
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审计抽样 sampling Q kZM(pG  
抽样风险 sampling risk >h[!gXL^  
非抽样风险 non-sampling risk xI: 'Hk1  
统计抽样 statistical sampling N39nJqo>"  
非统计抽样 non-statistical sampling Tb={g;0@  
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销售与收款循环审计 Sales and receivables cycle $ tNhwF  
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采购与付款循环审计 Purchases and payables cycle v|I5Gz$qpa  
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存货与仓储循环审计 Inventory recording cycle <s>/< kW:  
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监盘 physical inspection ^B5cNEO  
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筹资与投资循环审计 Investment and finance cycle NoO+xLHw8  
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货币资金审计 Audit of monetary assets @6co\.bv  
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完成审计工作 finish the audit work 7F(F.ut  
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期初余额 opening balance ING_:XpnJ  
期后事项events after the balance sheet date ij(4)=  
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或有事项contingent evens j 3MciQ`  
试算平衡表trail balance .Sr:"SrT  
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审计报告 t/*K#]26  
Audit report PGPbpl&\t  
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审计报告的要素 :pDY  
标题 title N4H+_g|  
收件人 receiver Dw`m>'J0  
引言段 introduction Wjr M d#^  
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管理层对财务报表的责任段 management’s responsibility for the financial statements uR;-eK  
注册会计师的责任段 auditor’s responsibility [ DxefYyI  
审计意见段 opinion +&7Kk9^  
注册会计师的监管和盖章auditor’s signature !wd '::C  
会计师事务所的名称、地址和盖章auditor’s address 9*|3E"Vr  
报告日期 date of the Auditor’s report !p,hy`  
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无保留意见 unqualified audit report 'dc+M9u)_q  
非无保留意见 modified audit report hOB\n!  
保留意见 qualified opinion FGwnESCC  
无法表示意见 disclaimer ,xYsH+ybA  
否定意见 adverse 9c6GYWIFt&