[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 5G=2=E  
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四大”会计师事务所： ,+%$vV .g\  
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普华永道 Princewater - houseCoopers rs'~' Y  
安永 Ernst & Young vY:A7yGW  
毕马威 KPMG jbGP`b1_  
德勤 Deloitte Touche Tohmatsu 4w\cS&X~C  
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安达信 Arthur Anderson }n oI2.-#  
安然 Enron QVm3(;&'  
世通 worldcom /c8F]fkZ=  
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国际机构的名称：： %Gv8]Yb  
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国际会计师联合会 IFAC A9!%H6  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ?,O{,2}  
美国注册会计师协会 AICPA H~e;S#3_v  
中国注册会计师协会 CICPA A#\NVN8sk  
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审计 audit p
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内部审计 internal audit b7p&EK"Hm  
政府审计 public sector audit Rku9? zf^  
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账项基础审计 accounting number-based audit ng;,;o.  
风险导向审计方法 risk-oriented audit approach @or&GcQ*  
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其他鉴证业务 audit related services m$Lq#R={Z  
审阅业务 review gT22!  
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有限责任公司制 limited liability companies, LLCs 9#IKb:9k  
有限责任合伙制 limited liability partnerships, LLPs %(79; #2`  
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注册会计师职业道德规范 code of ethics for professional accountants iP6$;Y{ZA  
　　　　　　　　　　　 Rules of professional conduct /pt%*;H  
独立 independence : " 9F.U  
客观 objectivity I9-vV>:z  
公正 integrity ?6P P_QY  
专业胜任能力 professional competence k4FxdX  
应有关注 due care 3Sv<Viuo  
保密 confidentiality confidence q90eB6G0g  
职业行为 professional conduct (,#Rj$W  
技术准则 technical standards p,.+i[V  
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保持实质上的独立和形式上的独立 dlsVE~_G  
The member is, and is seen to be independent uO
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费用 fee /B7 3|KB+  
佣金 commission rnz9TmN:*1  
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经济利益 interest 2UU5\ jV6  
经济利益的冲突 conflicts of interest O:cta/M  
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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. ~$-Nl  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. P~$FgAV  
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更换会计师事务所 Changes in professional appointments !_P;4E  
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国际趋同 global convergence /international convergence a<9cj@h  
鉴证业务 assurance services |d\rC
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全面质量管理 quality control of audit t>p!qKrE'J  
　　　　　　 Enforce the ethical guidance lX$6U|!  
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注册会计师的法律责任Professional responsibility -S5M>W.Qb{  
“深口袋”理论 deep-pocket theory # ~SuL3  
创新会计处理 creative accounting |_ZD[v S  
诉讼爆炸 litigation explosion ZS[(r-)$F  
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违约 breach the contract [!9dA.tF  
过失 negligence <8Y;9N|94!  
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欺诈 cheat / illegal acts Pl(+&k`}  
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审计目标 audit objectives *c'nPa$+|S  
怀疑态度 suspend NMq#D$T  
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财务报表认定： financial statement assertions d3Dw[4  
存在 existence 0\3mS{s  
权利与义务 rights and obligations |^&n\vXv  
发生 occurrence ,'[&" Eg  
完整性 completeness `tZu~ n  
准确性和计价 measurement and valuation YNV!(>\GE  
分类和可理解性 classification and understandability jM`)Nd  
　　　　　　　 presentation and disclosure ]C.x8(2!f  
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财务报表循环 cycles fh~"A`d  
Sales and receivables cycle l(X8 cHAi  
Purchases and payables cycle -<rQOPH%  
Wages and salaries cycle !9GJ9ZEXM  
Petty cash cycle m# #( uSh  
Inventory recording cycle p<>xq
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截止 cut-off !]c]:ed\C  
审计任务约定书 the letter of engagement ,>"rcd  
管理层声明书 report of the directors’ responsibilities for the financial statement ,Qvclu8r  
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审计证据 audit evidence FO"8B  
审计工作底稿 audit working paper GdZ_  
审计记录 audit records ]3.Un
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计划工作 planning Lg[v-b=?I  
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. $* )??uU  
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审计风险 audit risk |ocIp/$  
检查风险 detection risk  y!6+jrI  
重大错报风险 risk of material misstatement in audit report !3~VoNh,  
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风险评估 risk evaluation B35zmFX|}N  
分析复核程序 analytical review procedures Q_}i8p'  
内部控制 internal control [~&C6pR  
局限性 limitation xEK+NKTeV  
控制环境 control environment -ya0!D  
信息系统与沟通 information system and communication ;K[ G]8  
符合性测试 compliance test -w41Bvz0  
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控制测试 control test 8J|pj4ce  
报表层次重大错报 material misstatement on level of financial statement r,p6J7/lfS  
认定层次重大错报 material misstatement on level of assertion 1VW;[ ocQ  
实质性程序 substantial procedures {
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舞弊 fraud wK8/`{B9  
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审计抽样 sampling mT57NP  
抽样风险 sampling risk 1j*I`xZ  
非抽样风险 non-sampling risk C]aa^_Ldd-  
统计抽样 statistical sampling NN5V|# P}  
非统计抽样 non-statistical sampling ]2n&DJu  
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销售与收款循环审计 Sales and receivables cycle NLDmZr
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采购与付款循环审计 Purchases and payables cycle %UJ!(_  
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存货与仓储循环审计 Inventory recording cycle Kq/W-VyGh  
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监盘 physical inspection UTQ$sg|7p  
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筹资与投资循环审计 Investment and finance cycle [KkLpZG  
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货币资金审计 Audit of monetary assets G8`q-B}q  
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完成审计工作 finish the audit work )!MeSWGq  
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期初余额 opening balance JnCY O^Qj  
期后事项events after the balance sheet date f+0dwlIlC$  
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或有事项contingent evens b@N|sXt&C  
试算平衡表trail balance mLD0Lu_Ob3  
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审计报告 O7j$bxk/^  
Audit report 6KhHS@Z  
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审计报告的要素 {Cs ~5jYz  
标题 title $c0SWz  
收件人 receiver pw:<a2.  
引言段 introduction MLmc]nL=  
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管理层对财务报表的责任段 management’s responsibility for the financial statements >;o^qi_$  
注册会计师的责任段 auditor’s responsibility $${ebt  
审计意见段 opinion \WouTn  
注册会计师的监管和盖章auditor’s signature 7*^\mycv  
会计师事务所的名称、地址和盖章auditor’s address Rjo6Pd{d<  
报告日期 date of the Auditor’s report xm~ff+(&@S  
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无保留意见 unqualified audit report (0D0G-r:  
非无保留意见 modified audit report F#4?@W  
保留意见 qualified opinion &Z=}
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无法表示意见 disclaimer H|F>BjXn5  
否定意见 adverse 8<)[+@$0