[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 1~q|
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四大”会计师事务所： >H?{=H+/#  
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普华永道 Princewater - houseCoopers pEE.%U  
安永 Ernst & Young MY}B)`yx=  
毕马威 KPMG O}#h^AU-BS  
德勤 Deloitte Touche Tohmatsu @(A[H^E  
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安达信 Arthur Anderson pTJJ.#$CEF  
安然 Enron }%9A+w}o  
世通 worldcom E|d 8vt  
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国际机构的名称：： paW7.
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国际会计师联合会 IFAC +K%4jIm  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB !8O*)=RA  
美国注册会计师协会 AICPA #Hr>KQ5mJQ  
中国注册会计师协会 CICPA LN?W~^gsR  
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审计 audit .qCD(XZ+  
内部审计 internal audit R"=pAO.4l  
政府审计 public sector audit _ZfJfd~  
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账项基础审计 accounting number-based audit Xo>P?^c4?  
风险导向审计方法 risk-oriented audit approach 1^zpO~@S  
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其他鉴证业务 audit related services viT/$7`AI  
审阅业务 review l(@UpV-  
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有限责任公司制 limited liability companies, LLCs E8~Bp-G)  
有限责任合伙制 limited liability partnerships, LLPs Y\len  
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注册会计师职业道德规范 code of ethics for professional accountants A-&C.g  
　　　　　　　　　　　 Rules of professional conduct TC4W7}}  
独立 independence h$FpH\-  
客观 objectivity ~g+?]Lk}  
公正 integrity DUxj^,mf,  
专业胜任能力 professional competence spV/+jy{  
应有关注 due care shO
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保密 confidentiality confidence /,z4t f  
职业行为 professional conduct ^E8XPK]-~  
技术准则 technical standards DDT)l+:XP  
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保持实质上的独立和形式上的独立 u+GtH;<;  
The member is, and is seen to be independent YAqv:
  
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费用 fee 5uuZt0V\  
佣金 commission fYR*B0tu  
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经济利益 interest SXn1v.6  
经济利益的冲突 conflicts of interest h +Dp<b  
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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. xZ}1dq8  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. .AOf-a  
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更换会计师事务所 Changes in professional appointments ^9 gFW $]  
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国际趋同 global convergence /international convergence V^W
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鉴证业务 assurance services s88lN=;  
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全面质量管理 quality control of audit 7yLO<o?9w  
　　　　　　 Enforce the ethical guidance K)c` G_%G  
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注册会计师的法律责任Professional responsibility  ;#G)([  
“深口袋”理论 deep-pocket theory 00 Qn1  
创新会计处理 creative accounting {%ZD^YSA  
诉讼爆炸 litigation explosion /pZ]:.A  
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违约 breach the contract U)%gzXTZ%  
过失 negligence \Jr ta  
　　 Misconduct P)Vm4u 1  
欺诈 cheat / illegal acts KPIc?|o/6  
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审计目标 audit objectives 8_6\>hW&  
怀疑态度 suspend s
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财务报表认定： financial statement assertions Ai&-W  
存在 existence fJ_d,4  
权利与义务 rights and obligations hiWfVz{~  
发生 occurrence E(F<s
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完整性 completeness A`x_M!m  
准确性和计价 measurement and valuation _,Wb`P  
分类和可理解性 classification and understandability 8{aS$V"  
　　　　　　　 presentation and disclosure '`$z!rA  
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财务报表循环 cycles 7jIye8Zi8  
Sales and receivables cycle m?I$XAE  
Purchases and payables cycle x}t,v
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Wages and salaries cycle 3[plwe  
Petty cash cycle #%t&f"j2  
Inventory recording cycle 8C1 'g7A<  
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截止 cut-off WZ@/
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审计任务约定书 the letter of engagement dYdZt<6W<(  
管理层声明书 report of the directors’ responsibilities for the financial statement `,XCD-R^  
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审计证据 audit evidence c+:LDc3!Gb  
审计工作底稿 audit working paper ^a&-GhX;  
审计记录 audit records f$vWi&(  
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计划工作 planning Gzxq] Mg  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. bjvpYZC\5  
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审计风险 audit risk bi`{ k\3A  
检查风险 detection risk UV}\#86!  
重大错报风险 risk of material misstatement in audit report G9y 0;br  
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风险评估 risk evaluation V7}5Zw1  
分析复核程序 analytical review procedures 0'T*l2Z`2  
内部控制 internal control #w\Bc\  
局限性 limitation wLyQ <[$  
控制环境 control environment /[Oo*}Dc=F  
信息系统与沟通 information system and communication oG5:]/F  
符合性测试 compliance test $^|I?5xD  
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控制测试 control test bqjj6bf'o  
报表层次重大错报 material misstatement on level of financial statement ;8z40cD  
认定层次重大错报 material misstatement on level of assertion <xOv0B  
实质性程序 substantial procedures thW QU"z4  
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舞弊 fraud 1<Fh aK  
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审计抽样 sampling 1T(:bM_t`7  
抽样风险 sampling risk WVaIC$Y  
非抽样风险 non-sampling risk MRzrZZ%LQ  
统计抽样 statistical sampling N\ nr  
非统计抽样 non-statistical sampling ,VK! 3$;|  
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销售与收款循环审计 Sales and receivables cycle fAMJ FHW  
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采购与付款循环审计 Purchases and payables cycle 8SmtEV[b3  
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存货与仓储循环审计 Inventory recording cycle !FwR7`i  
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监盘 physical inspection uMW5F-~-+  
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筹资与投资循环审计 Investment and finance cycle *Jd,8B/hC  
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货币资金审计 Audit of monetary assets C~\/FrO?  
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完成审计工作 finish the audit work d0(GE4+/  
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期初余额 opening balance = ~{n-rMF  
期后事项events after the balance sheet date H`!%"  
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或有事项contingent evens yxfV|ox  
试算平衡表trail balance }T !2IaAB  
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审计报告 hR;J#w  
Audit report cZ$!_30N+  
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审计报告的要素 ,BuN]9#  
标题 title Wj N0KA  
收件人 receiver 5fGUJ[F=  
引言段 introduction pPztUz/.  
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管理层对财务报表的责任段 management’s responsibility for the financial statements **I9Nw!IH  
注册会计师的责任段 auditor’s responsibility {4\hxyw  
审计意见段 opinion I"*;fdm  
注册会计师的监管和盖章auditor’s signature Bsm>^zZ`YU  
会计师事务所的名称、地址和盖章auditor’s address :UuPy|>  
报告日期 date of the Auditor’s report ;1Kxqpz_i  
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无保留意见 unqualified audit report IbRy~  
非无保留意见 modified audit report Pw4j?pv2  
保留意见 qualified opinion @ucN|r}=R  
无法表示意见 disclaimer RZykwD(  
否定意见 adverse ?H9F"B$ a