[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 5.HztNL  
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四大”会计师事务所： M_ cb(=ey  
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普华永道 Princewater - houseCoopers 7IW7'klkvD  
安永 Ernst & Young IX3yNTW"L  
毕马威 KPMG ][qA@3^Tw  
德勤 Deloitte Touche Tohmatsu +W
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安达信 Arthur Anderson vKLG9ovlY  
安然 Enron {73DnC~N  
世通 worldcom Ds5&5&af  
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国际机构的名称：： V"p*Jd"w  
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国际会计师联合会 IFAC m{Xf_rQ 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 yf>,oNIAg  
美国注册会计师协会 AICPA zMg^2{0L  
中国注册会计师协会 CICPA r 24]2A  
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审计 audit C>-"*Lt  
内部审计 internal audit B|w}z1 .  
政府审计 public sector audit *g.,[a0  
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账项基础审计 accounting number-based audit TK1MmL  
风险导向审计方法 risk-oriented audit approach KDzI
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其他鉴证业务 audit related services TJa%zi  
审阅业务 review $>`8' I  
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有限责任公司制 limited liability companies, LLCs N#qoKY(#  
有限责任合伙制 limited liability partnerships, LLPs , >6X_XJQ  
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注册会计师职业道德规范 code of ethics for professional accountants ,peFNpi  
　　　　　　　　　　　 Rules of professional conduct FpYoCyD}  
独立 independence S
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客观 objectivity E$baQU hKS  
公正 integrity hD=D5LYAZ  
专业胜任能力 professional competence |LhuZ_;1xo  
应有关注 due care XiUsaoQm3  
保密 confidentiality confidence C_;6-Q%V  
职业行为 professional conduct |1$X`|S  
技术准则 technical standards d@~)Wlje  
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保持实质上的独立和形式上的独立 riQ?'!a7  
The member is, and is seen to be independent ![Y$[l  
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费用 fee X13bi}O6#  
佣金 commission 8A=(,)`}9  
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经济利益 interest x6]?}Q>>D
 
经济利益的冲突 conflicts of interest ENr&k(>0HQ  
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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. e<pojb1Q  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 3x$#L!VuU  
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更换会计师事务所 Changes in professional appointments z5zm, Jw  
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国际趋同 global convergence /international convergence /_HL&|N_5  
鉴证业务 assurance services dzap
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全面质量管理 quality control of audit }s9J+m  
　　　　　　 Enforce the ethical guidance ""=V t]  
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注册会计师的法律责任Professional responsibility B;$5*3D+  
“深口袋”理论 deep-pocket theory 0 $r{h}[^c  
创新会计处理 creative accounting 1F-L(\oKm  
诉讼爆炸 litigation explosion XPSWAp)  
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违约 breach the contract x3 <Lx^;  
过失 negligence Yy 5F'RY  
　　 Misconduct ~5zh K:7c  
欺诈 cheat / illegal acts 6{ Eh={:b  
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审计目标 audit objectives B:SRHd{*Wu  
怀疑态度 suspend mv_-|N~  
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财务报表认定： financial statement assertions #';r 0? |  
存在 existence *%.*vPJ  
权利与义务 rights and obligations _;9)^})$  
发生 occurrence =>Efrma  
完整性 completeness "=)`*"rr  
准确性和计价 measurement and valuation 9hQ{r 2  
分类和可理解性 classification and understandability j yE+?4w;  
　　　　　　　 presentation and disclosure 7Udr~0_)  
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财务报表循环 cycles NoT oLt\  
Sales and receivables cycle b?l\QMvi  
Purchases and payables cycle qp8;=Nfa  
Wages and salaries cycle ^B7Aam  
Petty cash cycle idQr^{  
Inventory recording cycle x[E`2_Ff0  
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截止 cut-off ;3 _'{  
审计任务约定书 the letter of engagement : s
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管理层声明书 report of the directors’ responsibilities for the financial statement sj1x>  
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审计证据 audit evidence P]G2gDO  
审计工作底稿 audit working paper ;NEHbLH#F  
审计记录 audit records kK(,FB  
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计划工作 planning R~o?X^^O  
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. "&~Um U4CN  
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审计风险 audit risk 6N^FJCs  
检查风险 detection risk W/+0gh7`,(  
重大错报风险 risk of material misstatement in audit report !^%b|=[  
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风险评估 risk evaluation A-kI_&g\Og  
分析复核程序 analytical review procedures Cs<d\"+  
内部控制 internal control JyV"jL   
局限性 limitation YRl2e`&jt  
控制环境 control environment V@F~Cx  
信息系统与沟通 information system and communication +aMPwTF:3  
符合性测试 compliance test @d)6LA9Ec  
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控制测试 control test SI\zW[IL  
报表层次重大错报 material misstatement on level of financial statement N?aU<-T
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认定层次重大错报 material misstatement on level of assertion 3>Yec6Hs  
实质性程序 substantial procedures )7f:hg  
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舞弊 fraud +
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审计抽样 sampling N:0mjHG  
抽样风险 sampling risk :)&_
 
非抽样风险 non-sampling risk n/?_]  
统计抽样 statistical sampling L(iWFy1& T  
非统计抽样 non-statistical sampling nI-\HAX  
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销售与收款循环审计 Sales and receivables cycle %@LVoP!@!  
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采购与付款循环审计 Purchases and payables cycle EBJaFz'  
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存货与仓储循环审计 Inventory recording cycle t>^A
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监盘 physical inspection P66>w})@  
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筹资与投资循环审计 Investment and finance cycle 4e* rBTl
  
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货币资金审计 Audit of monetary assets z.FO6y6L  
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完成审计工作 finish the audit work ) "'J]6  
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期初余额 opening balance &R25J$  
期后事项events after the balance sheet date ~
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或有事项contingent evens mI-$4st]  
试算平衡表trail balance (c_E*>c)  
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审计报告 XK>B mq/]  
Audit report 0P
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审计报告的要素 oQAD 3a  
标题 title |?g k%g  
收件人 receiver .,I^)8c  
引言段 introduction +eQg+ @u  
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管理层对财务报表的责任段 management’s responsibility for the financial statements K.B!-<  
注册会计师的责任段 auditor’s responsibility aVEg%8  
审计意见段 opinion J'W6NitMr  
注册会计师的监管和盖章auditor’s signature x^&D8&4^  
会计师事务所的名称、地址和盖章auditor’s address wP29xV"5  
报告日期 date of the Auditor’s report J#"@~Q+a`@  
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无保留意见 unqualified audit report a%cCR=s=  
非无保留意见 modified audit report >yiK&LW^?  
保留意见 qualified opinion XX+%:
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无法表示意见 disclaimer T|[zk.8=E  
否定意见 adverse rxJmK$qd