[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 $Z Sjq  
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四大”会计师事务所： , VT&  
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普华永道 Princewater - houseCoopers U~krv>I  
安永 Ernst & Young 0zD[mt  
毕马威 KPMG XV"8R"u%Q  
德勤 Deloitte Touche Tohmatsu z:B4  
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安达信 Arthur Anderson ?Rlo<f:Mf  
安然 Enron 2y/|/IW=  
世通 worldcom P@Oq'y[  
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国际机构的名称：： - inZX`afA  
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国际会计师联合会 IFAC K&2{k+w  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB J[6`$$l0  
美国注册会计师协会 AICPA X 4\  
中国注册会计师协会 CICPA b}DxD1*nsI  
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审计 audit d tHB@\1  
内部审计 internal audit %fY\vd2  
政府审计 public sector audit 9$)I=Rpk=  
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账项基础审计 accounting number-based audit N#(p_7M  
风险导向审计方法 risk-oriented audit approach V^9c:!aI  
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其他鉴证业务 audit related services .EJo9s'  
审阅业务 review 7[=MgnmuC  
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有限责任公司制 limited liability companies, LLCs C"`,?K(U  
有限责任合伙制 limited liability partnerships, LLPs X?PcEAi;w  
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注册会计师职业道德规范 code of ethics for professional accountants D?yiK=:08`  
　　　　　　　　　　　 Rules of professional conduct 
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独立 independence Yyl(<,Yi  
客观 objectivity <Lz/J-w  
公正 integrity .UJp#/EHs  
专业胜任能力 professional competence WCf?_\cG  
应有关注 due care 8_yhV{  
保密 confidentiality confidence \]bAXa{ p  
职业行为 professional conduct 0)=U:y.  
技术准则 technical standards @3T)J,f  
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保持实质上的独立和形式上的独立 ;- ~}g7$  
The member is, and is seen to be independent S6~&g|T,  
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费用 fee :Kc9k(3&r  
佣金 commission Am S rc.  
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经济利益 interest Rn(6Fk?   
经济利益的冲突 conflicts of interest $^[^]Q  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. ZdcG6IG+  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ~!bA<q  
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更换会计师事务所 Changes in professional appointments F^La\cZ*'  
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国际趋同 global convergence /international convergence {3s=U"\  
鉴证业务 assurance services Szz:$!t  
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全面质量管理 quality control of audit >fX_zowX  
　　　　　　 Enforce the ethical guidance tv,Z>&OM  
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注册会计师的法律责任Professional responsibility ak_&\'P  
“深口袋”理论 deep-pocket theory YfB8  
创新会计处理 creative accounting j>D[iHrH  
诉讼爆炸 litigation explosion
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违约 breach the contract =Fu~ 0Wc  
过失 negligence Zt3Y< 3o  
　　 Misconduct \%=GM J^[p  
欺诈 cheat / illegal acts luPj'd?  
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审计目标 audit objectives 3W<_J_[  
怀疑态度 suspend KG8:F].u(  
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财务报表认定： financial statement assertions Hu4\4x$?  
存在 existence Aw7oyC!  
权利与义务 rights and obligations -Y?C 1DbKz  
发生 occurrence i'6>_,\(  
完整性 completeness %d%$jF`  
准确性和计价 measurement and valuation &_1Ivaen6  
分类和可理解性 classification and understandability Y2Z<A(W  
　　　　　　　 presentation and disclosure @'D ,
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财务报表循环 cycles @)iAV1r"  
Sales and receivables cycle b~5Q|3P9  
Purchases and payables cycle Y1=.46Ezf  
Wages and salaries cycle cq?&edjP  
Petty cash cycle F4o)6+YM   
Inventory recording cycle ,p3moD 3  
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截止 cut-off [H-r0Ah  
审计任务约定书 the letter of engagement 7B Nu.5*y  
管理层声明书 report of the directors’ responsibilities for the financial statement DrY5Q&S  
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审计证据 audit evidence @+iO0?f  
审计工作底稿 audit working paper iUH{rh!  
审计记录 audit records q3SYlL'a  
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计划工作 planning K0YUN^St  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. ,sk0) {rW  
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审计风险 audit risk ~ WKcO&  
检查风险 detection risk |^&j'k+A  
重大错报风险 risk of material misstatement in audit report FxK2 1  
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风险评估 risk evaluation 7K.in3M(  
分析复核程序 analytical review procedures M~o\K'  
内部控制 internal control M@wQ6ow  
局限性 limitation 7?[{/`k~?  
控制环境 control environment -_4ZT^.Lna  
信息系统与沟通 information system and communication xklXV  
符合性测试 compliance test  S2!$  
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控制测试 control test #JLxM/5^1~  
报表层次重大错报 material misstatement on level of financial statement 8*-N@j8  
认定层次重大错报 material misstatement on level of assertion l&2}/A  
实质性程序 substantial procedures Ie<`WU K  
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舞弊 fraud AVR=\ qR  
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审计抽样 sampling l+V#`S*q  
抽样风险 sampling risk  '7j!B1K-  
非抽样风险 non-sampling risk <gtqwH]   
统计抽样 statistical sampling u# >*"4Q  
非统计抽样 non-statistical sampling L'KgB=5K&i  
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销售与收款循环审计 Sales and receivables cycle D{Rk9MKkE  
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采购与付款循环审计 Purchases and payables cycle p2\mPFxEP  
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存货与仓储循环审计 Inventory recording cycle =Eimbk  
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监盘 physical inspection 8}A+{xVp8  
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筹资与投资循环审计 Investment and finance cycle 4?vTuZ/ M  
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货币资金审计 Audit of monetary assets R{X@@t9@  
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完成审计工作 finish the audit work e; #"
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期初余额 opening balance $ M8ZF(W  
期后事项events after the balance sheet date p^yuz (  
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或有事项contingent evens lZI?k=rWv  
试算平衡表trail balance !-OPzfHrI  
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审计报告 7:cmBkXm  
Audit report 3<L>BakD  
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审计报告的要素 GCEcg&s=\S  
标题 title !}[,ODJ4 d  
收件人 receiver |;[%ZE"  
引言段 introduction  oRbG6Vv/  
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管理层对财务报表的责任段 management’s responsibility for the financial statements L+rMBa  
注册会计师的责任段 auditor’s responsibility
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审计意见段 opinion 6n  
注册会计师的监管和盖章auditor’s signature 1J tt\yq  
会计师事务所的名称、地址和盖章auditor’s address GIyb0XjTw  
报告日期 date of the Auditor’s report ( \ \BsK  
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无保留意见 unqualified audit report %( tu<  
非无保留意见 modified audit report yGN2/>]   
保留意见 qualified opinion &/}reE*  
无法表示意见 disclaimer ;#goC N.  
否定意见 adverse !MNnau%O