[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 _l&ucA
 
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四大”会计师事务所： b X,Siz:F  
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普华永道 Princewater - houseCoopers u-><}OVf~  
安永 Ernst & Young Ci\? ^  
毕马威 KPMG k0ItG?C
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德勤 Deloitte Touche Tohmatsu DeQDH5X"  
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安达信 Arthur Anderson 0wvU?z%WK  
安然 Enron hqW$kw  
世通 worldcom FfYs Sq2l  
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国际机构的名称：： `d`&R.'  
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国际会计师联合会 IFAC uUS)#qM|  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB kI+b <$:D  
美国注册会计师协会 AICPA V9{B}5KC  
中国注册会计师协会 CICPA :,YLx9i>  
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审计 audit X_?%A54z?  
内部审计 internal audit b|wWHNEdb,  
政府审计 public sector audit ^[TOZXL`:  
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账项基础审计 accounting number-based audit 0w}{(P;  
风险导向审计方法 risk-oriented audit approach
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其他鉴证业务 audit related services Pz {Ig  
审阅业务 review  `~E<Sf<M  
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有限责任公司制 limited liability companies, LLCs a71}y;W  
有限责任合伙制 limited liability partnerships, LLPs qKs7WBRJy  
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注册会计师职业道德规范 code of ethics for professional accountants AeQC:  
　　　　　　　　　　　 Rules of professional conduct Eq7gcDQ  
独立 independence {~1M  
客观 objectivity hDbHSZ  
公正 integrity z1qUz7  
专业胜任能力 professional competence UP*yeT,P,  
应有关注 due care ZjavD^ky  
保密 confidentiality confidence @`2oz i~lO  
职业行为 professional conduct 1eF@_Y^a!  
技术准则 technical standards 44|03Ty  
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保持实质上的独立和形式上的独立 auoA
 
The member is, and is seen to be independent %Fm`Y.l
 
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费用 fee gy g|Tno  
佣金 commission |vT=Nnu  
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经济利益 interest T-!|l7V~f  
经济利益的冲突 conflicts of interest U)b&zZc;  
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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. v6(,Ax&  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. uTUa4^]*  
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更换会计师事务所 Changes in professional appointments {{GHzW  
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国际趋同 global convergence /international convergence |: / @t  
鉴证业务 assurance services WT1q15U(=  
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全面质量管理 quality control of audit E.Pje@d  
　　　　　　 Enforce the ethical guidance
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注册会计师的法律责任Professional responsibility N6f%>3%1|.  
“深口袋”理论 deep-pocket theory >4#tkv>S.  
创新会计处理 creative accounting H|x k${R`  
诉讼爆炸 litigation explosion n*Q4G}p  
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违约 breach the contract <vO8_2,V-  
过失 negligence ,at-ci\'  
　　 Misconduct ?WMi S]Q\  
欺诈 cheat / illegal acts }v,W-gA  
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审计目标 audit objectives Ho:}Bn g  
怀疑态度 suspend E^'C"6  
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财务报表认定： financial statement assertions e(4bx5<*  
存在 existence mp muziH  
权利与义务 rights and obligations XC57];-  
发生 occurrence upZYv~Sa  
完整性 completeness GF 9ZL  
准确性和计价 measurement and valuation i:AjWC@]  
分类和可理解性 classification and understandability t>m8iS>  
　　　　　　　 presentation and disclosure /{49I,  
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财务报表循环 cycles *
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Sales and receivables cycle H@K l  
Purchases and payables cycle .[]{
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Wages and salaries cycle s=3EBh  
Petty cash cycle 5Q2T
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Inventory recording cycle /QM0.{Ypl  
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截止 cut-off k QB 1=c  
审计任务约定书 the letter of engagement Ma n^\gkCi  
管理层声明书 report of the directors’ responsibilities for the financial statement EXv\FUzo  
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审计证据 audit evidence 4UkP:Vz:  
审计工作底稿 audit working paper WXRHG)nvL  
审计记录 audit records }6yxt9  
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计划工作 planning >MBn2(\B;  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. 2{jtQlc  
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审计风险 audit risk 6~>^pkV  
检查风险 detection risk H@ 1[SKBl  
重大错报风险 risk of material misstatement in audit report ]QjXh>  
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风险评估 risk evaluation @$K![]oD  
分析复核程序 analytical review procedures 7 UB8N vo  
内部控制 internal control >Rx8 0  
局限性 limitation ]l9,t5Y  
控制环境 control environment x`/m>~_  
信息系统与沟通 information system and communication ,.1&Ff
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符合性测试 compliance test N9fUlXhR  

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控制测试 control test Ae,2Xi  
报表层次重大错报 material misstatement on level of financial statement 64IeCAMVo  
认定层次重大错报 material misstatement on level of assertion ;[;S_|vZ=)  
实质性程序 substantial procedures jn5=N[hd  
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舞弊 fraud +J}k_'4&  
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审计抽样 sampling _KT]l./  
抽样风险 sampling risk XACEt~y  
非抽样风险 non-sampling risk $! f z~  
统计抽样 statistical sampling &B{Jxc`VA  
非统计抽样 non-statistical sampling sf|_2sI  
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销售与收款循环审计 Sales and receivables cycle b ?=  
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采购与付款循环审计 Purchases and payables cycle $bM#\2'  
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存货与仓储循环审计 Inventory recording cycle #o}{cXX#  
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监盘 physical inspection {H"=PYR  
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筹资与投资循环审计 Investment and finance cycle %\s#e  
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货币资金审计 Audit of monetary assets XEe+&VQmY  
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完成审计工作 finish the audit work Yg:74; .  
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期初余额 opening balance -*-zU#2|  
期后事项events after the balance sheet date X/?h!
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或有事项contingent evens E<fwl1<88  
试算平衡表trail balance y:(C=*^<t  
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审计报告 p-i]l.mT5  
Audit report Lqf#,J  
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审计报告的要素 ZLFdnC@  
标题 title O(WMTa'%  
收件人 receiver /F  
引言段 introduction UmHJ/DI@  
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管理层对财务报表的责任段 management’s responsibility for the financial statements  +T8XX@#  
注册会计师的责任段 auditor’s responsibility P.2.Ge|  
审计意见段 opinion pC?1gc1G  
注册会计师的监管和盖章auditor’s signature ~wd?-$;070  
会计师事务所的名称、地址和盖章auditor’s address c)P%O  
报告日期 date of the Auditor’s report }E\+e!'!2  
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无保留意见 unqualified audit report ?28G6T]/?d  
非无保留意见 modified audit report @
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保留意见 qualified opinion dA!fv`,6-  
无法表示意见 disclaimer t$kf'An}/  
否定意见 adverse )]e d;V