[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 _FP'SVa}D  
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四大”会计师事务所： L&G5 kY`  
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普华永道 Princewater - houseCoopers r
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安永 Ernst & Young *s$:"g-  
毕马威 KPMG 
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德勤 Deloitte Touche Tohmatsu Nc:0opPM  
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安达信 Arthur Anderson xew s~74L  
安然 Enron A75z/O{  
世通 worldcom ie}?}s  
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国际机构的名称：： 36\_Y?zx%  
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国际会计师联合会 IFAC } bm ^`QY  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB Y;#H0v>E  
美国注册会计师协会 AICPA =PYS5\k  
中国注册会计师协会 CICPA Ug8>|wCE  
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审计 audit m(CAXq-t  
内部审计 internal audit BjV;/<bt  
政府审计 public sector audit H&uh$y@  
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账项基础审计 accounting number-based audit jh"YHe/X  
风险导向审计方法 risk-oriented audit approach l^
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其他鉴证业务 audit related services %nhE588xf  
审阅业务 review lt& c/xi_  
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有限责任公司制 limited liability companies, LLCs X][=(l!;w7  
有限责任合伙制 limited liability partnerships, LLPs jO}<W1qy  
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注册会计师职业道德规范 code of ethics for professional accountants zszx~LSvIT  
　　　　　　　　　　　 Rules of professional conduct ="P&!lu  
独立 independence }xpo@(e  
客观 objectivity 3Uy(d,N  
公正 integrity x,UP7=6  
专业胜任能力 professional competence ~'0W(~Q8  
应有关注 due care Qq3UC%Z1  
保密 confidentiality confidence i Ie{L-Na  
职业行为 professional conduct k
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技术准则 technical standards =i>i,>bv  
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保持实质上的独立和形式上的独立 VvTi>2(.  
The member is, and is seen to be independent &;[
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费用 fee `Hd~H  
佣金 commission l09DH+  
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经济利益 interest f}cCnJK  
经济利益的冲突 conflicts of interest (lt{$0   
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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. ,P^4??' o  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. S^A+Km3VB  
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更换会计师事务所 Changes in professional appointments B}^l'p_u  
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国际趋同 global convergence /international convergence e#(X++ G  
鉴证业务 assurance services JzmX~|=Xi  
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全面质量管理 quality control of audit J }|6m9k!  
　　　　　　 Enforce the ethical guidance eDY)i9"W  
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注册会计师的法律责任Professional responsibility |f2bb  
“深口袋”理论 deep-pocket theory S#nW )=   
创新会计处理 creative accounting HM
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诉讼爆炸 litigation explosion Kon|TeC>d  
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违约 breach the contract q,>4#J[2;s  
过失 negligence =)nJ'}x  
　　 Misconduct IGF25-7B  
欺诈 cheat / illegal acts hkx(r5o  
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审计目标 audit objectives Y=Om0=v  
怀疑态度 suspend "~L $o ji  
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财务报表认定： financial statement assertions iC~ll!FA!  
存在 existence id[caP=`  
权利与义务 rights and obligations 6UM1>xq9A  
发生 occurrence wicW9^ik  
完整性 completeness iJS7g  
准确性和计价 measurement and valuation Z6 E_Y?  
分类和可理解性 classification and understandability QBb%$_Z  
　　　　　　　 presentation and disclosure 7KN+ @6!x  
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财务报表循环 cycles rDv`E^\  
Sales and receivables cycle Y b4%W-5  
Purchases and payables cycle vrIWw?/z?  
Wages and salaries cycle JC iB;!y  
Petty cash cycle 8~AL+*hn  
Inventory recording cycle N 5.kDT  
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截止 cut-off 5 Q/yPQN  
审计任务约定书 the letter of engagement / xCX. C  
管理层声明书 report of the directors’ responsibilities for the financial statement j+("4b'  
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审计证据 audit evidence .yB{+  
审计工作底稿 audit working paper ^w_\D?  
审计记录 audit records w9675D+  
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计划工作 planning pd-I^Q3-  
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. ATjE8!gO!  
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审计风险 audit risk Wpc8T="q  
检查风险 detection risk 7G%:ckg  
重大错报风险 risk of material misstatement in audit report >fzFNcO*  
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风险评估 risk evaluation eVj7%9  
分析复核程序 analytical review procedures ~.CmiG.7  
内部控制 internal control  &Qq|  
局限性 limitation 5,?^SK|'x  
控制环境 control environment b8!   
信息系统与沟通 information system and communication Nka 3H7`  
符合性测试 compliance test I8 Y #l'z  
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控制测试 control test ._q<~_~R  
报表层次重大错报 material misstatement on level of financial statement w<Bw2c  
认定层次重大错报 material misstatement on level of assertion %DM0Z8P$B-  
实质性程序 substantial procedures >4J(\'}m|  
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舞弊 fraud L~C:1VG5  
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审计抽样 sampling /7x1Z*Hg  
抽样风险 sampling risk nH B  
非抽样风险 non-sampling risk KW/LyiP#  
统计抽样 statistical sampling `><E J'h  
非统计抽样 non-statistical sampling a%5/Oc [[  
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销售与收款循环审计 Sales and receivables cycle nd&i9l  
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采购与付款循环审计 Purchases and payables cycle hii#kB2  
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存货与仓储循环审计 Inventory recording cycle -q \Rbb5M  
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监盘 physical inspection ^bq,+1;@Q  
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筹资与投资循环审计 Investment and finance cycle $W%-Mm  
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货币资金审计 Audit of monetary assets :6]qr86  
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完成审计工作 finish the audit work *K BaKS  
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期初余额 opening balance 6"; ITU^v  
期后事项events after the balance sheet date !(gSXe)*  
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或有事项contingent evens h/6^>setz  
试算平衡表trail balance /f
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审计报告 Vcnc=ct  
Audit report a ,"   
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审计报告的要素 h1l%\3ZH  
标题 title 3W{!\  
收件人 receiver ?a)Fm8Y  
引言段 introduction (4#iLs  
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管理层对财务报表的责任段 management’s responsibility for the financial statements zQ#*O'-n  
注册会计师的责任段 auditor’s responsibility %NM={X|'  
审计意见段 opinion 7O:g;UI#  
注册会计师的监管和盖章auditor’s signature O<E8,MCA[a  
会计师事务所的名称、地址和盖章auditor’s address x=+>J$~Pb  
报告日期 date of the Auditor’s report !qU
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无保留意见 unqualified audit report XyiaRW  
非无保留意见 modified audit report q;UGiB^(A  
保留意见 qualified opinion |* ^LsuFb  
无法表示意见 disclaimer H \'1.8g/  
否定意见 adverse [P6m8%Y|s