[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 \+U;$.)3  
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四大”会计师事务所： - 9+$z|K  
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普华永道 Princewater - houseCoopers RJDk7{(  
安永 Ernst & Young =$#5Ge]b  
毕马威 KPMG s-
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德勤 Deloitte Touche Tohmatsu o\it]B  
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安达信 Arthur Anderson 9CwtBil<#g  
安然 Enron /03Wst  
世通 worldcom xp3^,x;\X  
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国际机构的名称：： j8?! J^TC  
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国际会计师联合会 IFAC e9:pS WA-n  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ~n
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美国注册会计师协会 AICPA FR'Nzi$  
中国注册会计师协会 CICPA ft{i6}  
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审计 audit HtE^7i*_  
内部审计 internal audit n3U| d+  
政府审计 public sector audit 9
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账项基础审计 accounting number-based audit s`,g4ce`  
风险导向审计方法 risk-oriented audit approach 4UW)XLu6T7  
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其他鉴证业务 audit related services FoYs<aER  
审阅业务 review $'!n4}$}  
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有限责任公司制 limited liability companies, LLCs # E8?2]  
有限责任合伙制 limited liability partnerships, LLPs !_c6 `o W  
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注册会计师职业道德规范 code of ethics for professional accountants dR,a0+!  
　　　　　　　　　　　 Rules of professional conduct $OGMw+$C^  
独立 independence $j(4FyH\  
客观 objectivity 8QKu  
公正 integrity ~% ]V ,-4  
专业胜任能力 professional competence -s0J8b  
应有关注 due care p ~+sk1[.  
保密 confidentiality confidence 4>Q] \\Lc  
职业行为 professional conduct yVPFH~1@\  
技术准则 technical standards q~AvxO  
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保持实质上的独立和形式上的独立 w+\RSqz/  
The member is, and is seen to be independent qM^y@B2MO
 
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费用 fee l:#'i`;  
佣金 commission wt_ae|hv  
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经济利益 interest @ K2Ncb7  
经济利益的冲突 conflicts of interest 3XbFg%8YG  
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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. x<d ew  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. %md9ou`  
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更换会计师事务所 Changes in professional appointments &s\,+d0  
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国际趋同 global convergence /international convergence ZiH4s|  
鉴证业务 assurance services K TE*Du  
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全面质量管理 quality control of audit :2{ [f+  
　　　　　　 Enforce the ethical guidance fv>Jn`  
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注册会计师的法律责任Professional responsibility jM'Fb.>~  
“深口袋”理论 deep-pocket theory RD:LNl<0sh  
创新会计处理 creative accounting :}v:=ck  
诉讼爆炸 litigation explosion OXoEA a  
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违约 breach the contract AZJ|.mV q  
过失 negligence ;:)u rI?  
　　 Misconduct -fK_F6_\]  
欺诈 cheat / illegal acts ^M1O)   
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审计目标 audit objectives qNkX:| j  
怀疑态度 suspend L{c\7
  
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财务报表认定： financial statement assertions 7 :u+-U  
存在 existence Tl^)O^/  
权利与义务 rights and obligations I=K<%.  
发生 occurrence ;/^O7KM-  
完整性 completeness +
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准确性和计价 measurement and valuation I?<ibLpX  
分类和可理解性 classification and understandability &v r0{]V^  
　　　　　　　 presentation and disclosure @c,=c+-  
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财务报表循环 cycles ,=}+.ax  
Sales and receivables cycle F2=#\ U$  
Purchases and payables cycle lWU? R  
Wages and salaries cycle XToYtdt2  
Petty cash cycle JCITIjD7=  
Inventory recording cycle E{}eYU
 
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截止 cut-off 00A2[gO9  
审计任务约定书 the letter of engagement O<0-`=W,a  
管理层声明书 report of the directors’ responsibilities for the financial statement TrHUM4  
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审计证据 audit evidence Y3luU&'  
审计工作底稿 audit working paper X*:)]p(R  
审计记录 audit records 8GT{vW9  
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计划工作 planning [#2z=Xg  
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. {Hxziyv~Y(  
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审计风险 audit risk 2FTJxSC  
检查风险 detection risk ?~~,?Uxw!  
重大错报风险 risk of material misstatement in audit report \,b_8^  
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风险评估 risk evaluation fAeq(tI=  
分析复核程序 analytical review procedures _d3/="=  
内部控制 internal control )XD$YI  
局限性 limitation xTdh/ }  
控制环境 control environment r6`KZ TU  
信息系统与沟通 information system and communication /57)y_ \  
符合性测试 compliance test
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控制测试 control test y8O<_VOO}"  
报表层次重大错报 material misstatement on level of financial statement {UEZ:a  
认定层次重大错报 material misstatement on level of assertion pS)/yMlVj  
实质性程序 substantial procedures &#[6a&9#[A  
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舞弊 fraud 3sBu`R*hk  
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审计抽样 sampling J$i5A9IUr  
抽样风险 sampling risk >PiEu->P,  
非抽样风险 non-sampling risk PF/eQZ*4  
统计抽样 statistical sampling kA <58,!  
非统计抽样 non-statistical sampling A!!W\Jt  
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销售与收款循环审计 Sales and receivables cycle ^Zw1X6C5~  
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采购与付款循环审计 Purchases and payables cycle D7b] ;Nf\  
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存货与仓储循环审计 Inventory recording cycle 9mH/xP:y  
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监盘 physical inspection q:ZF6o`Z83  
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筹资与投资循环审计 Investment and finance cycle Ycve[31BDd  
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货币资金审计 Audit of monetary assets `+Ojh>"*z*  
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完成审计工作 finish the audit work 6N'v`p8  
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期初余额 opening balance V,)bw  
期后事项events after the balance sheet date 72>/@  
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或有事项contingent evens r5N.Qt8  
试算平衡表trail balance x0_$,Tz@  
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审计报告 8yV?l7  
Audit report =E''$b?Em  
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审计报告的要素 YYUWBnf30G  
标题 title U#W9]il$  
收件人 receiver INj2B
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引言段 introduction 'm,3znX!c  
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管理层对财务报表的责任段 management’s responsibility for the financial statements UFy" hJchO  
注册会计师的责任段 auditor’s responsibility t LZ4<wc  
审计意见段 opinion *^q%b/f  
注册会计师的监管和盖章auditor’s signature ?oX.$E?(  
会计师事务所的名称、地址和盖章auditor’s address R3SAt-IE  
报告日期 date of the Auditor’s report kG>d^K  
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无保留意见 unqualified audit report .A`Q!  
非无保留意见 modified audit report Una7O]  
保留意见 qualified opinion hWujio/h  
无法表示意见 disclaimer @] `_+\y  
否定意见 adverse E/</