[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 +zXEYc  
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四大”会计师事务所： G'3qzBJ#  
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普华永道 Princewater - houseCoopers |f~@8|MQP+  
安永 Ernst & Young bM8If"  
毕马威 KPMG 2gO2jJlv  
德勤 Deloitte Touche Tohmatsu G!K]W:m  
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安达信 Arthur Anderson y_\p=0t8  
安然 Enron @-UL`+  
世通 worldcom @d Jr/6Yx  
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国际机构的名称：： fP. F`V_Y  
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国际会计师联合会 IFAC =FE|+!>PA  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB X[f=h=|  
美国注册会计师协会 AICPA TXe$<4"  
中国注册会计师协会 CICPA 3nZo{p:E  
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审计 audit Neg,qOt  
内部审计 internal audit :_!8 WB  
政府审计 public sector audit ^Z~;4il_F  
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账项基础审计 accounting number-based audit [9S s#~  
风险导向审计方法 risk-oriented audit approach B}PIRk@a1  
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其他鉴证业务 audit related services ^]{R.(#z  
审阅业务 review |V<h=D5W  
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有限责任公司制 limited liability companies, LLCs d&Ef"H  
有限责任合伙制 limited liability partnerships, LLPs ^f# FI&  
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注册会计师职业道德规范 code of ethics for professional accountants 6Cn+e.j@  
　　　　　　　　　　　 Rules of professional conduct {&"N%;`Q  
独立 independence ?O>V%@  
客观 objectivity ) $PDo 7#  
公正 integrity mEG#>Gg$  
专业胜任能力 professional competence &hRv
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应有关注 due care +nJUFc  
保密 confidentiality confidence 7)s^8+  
职业行为 professional conduct D1__n6g[  
技术准则 technical standards )B[0JrcE  
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保持实质上的独立和形式上的独立 33!oS&L  
The member is, and is seen to be independent 1Tu *79A  
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费用 fee <:?r:fQX  
佣金 commission \hB5@e4i2  
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经济利益 interest qAw x2fPu  
经济利益的冲突 conflicts of interest .k,kTr$S  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. 0}b tXh  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. eut-U/3:#  
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更换会计师事务所 Changes in professional appointments j$+nKc$  
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国际趋同 global convergence /international convergence Rz.?i+  
鉴证业务 assurance services ]C) 4  
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全面质量管理 quality control of audit y3h/IpT  
　　　　　　 Enforce the ethical guidance ayiu,DXx  
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注册会计师的法律责任Professional responsibility hNzB4p  
“深口袋”理论 deep-pocket theory X-wf:h?i  
创新会计处理 creative accounting ]w.;4`l*  
诉讼爆炸 litigation explosion P'`r  
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违约 breach the contract ;cQ6g` bM\  
过失 negligence m@^1JlH  
　　 Misconduct qTqwPWW*  
欺诈 cheat / illegal acts YGrg  
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审计目标 audit objectives QDu2?EYZq  
怀疑态度 suspend 6Udov pl  
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财务报表认定： financial statement assertions 62Z#YQ}x  
存在 existence jrS[f  
权利与义务 rights and obligations IP(Vr7-v  
发生 occurrence ;1a~pF S  
完整性 completeness -YC OP0  
准确性和计价 measurement and valuation B#M5}QT|2  
分类和可理解性 classification and understandability PbmDNKEh{  
　　　　　　　 presentation and disclosure sJDas,7>  
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财务报表循环 cycles R;j!}D!4  
Sales and receivables cycle k3uit+ge}  
Purchases and payables cycle "T|PS6R~  
Wages and salaries cycle |6$p;Aar  
Petty cash cycle ~x|F)~:0=  
Inventory recording cycle T87m?a$  
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截止 cut-off ](s'L8(x  
审计任务约定书 the letter of engagement ;LMJd@  
管理层声明书 report of the directors’ responsibilities for the financial statement %oO4|JkJX  
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审计证据 audit evidence M#8uv-L  
审计工作底稿 audit working paper x = 5N3[5  
审计记录 audit records D8xmE2%  
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计划工作 planning } x2DT8u  
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. !s&NT @ S  
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审计风险 audit risk c|#8T*`C  
检查风险 detection risk zlEX+=3  
重大错报风险 risk of material misstatement in audit report 1 =M ?GDc  
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风险评估 risk evaluation 4/wa+Y+=vt  
分析复核程序 analytical review procedures MZT23[+  
内部控制 internal control CL+}|7O(  
局限性 limitation *exS6@N]  
控制环境 control environment  [@5Ytv H  
信息系统与沟通 information system and communication e=+?K5q{P(  
符合性测试 compliance test Y4v|ko`l%  
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控制测试 control test iT%} $Lu~  
报表层次重大错报 material misstatement on level of financial statement 50o~ P!Lz|  
认定层次重大错报 material misstatement on level of assertion l=v4Fa0^jF  
实质性程序 substantial procedures D"a~#^  
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舞弊 fraud %@6}GmK^  
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审计抽样 sampling lx[oaCr  
抽样风险 sampling risk C,N
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非抽样风险 non-sampling risk .%L?J E  
统计抽样 statistical sampling j4^97  
非统计抽样 non-statistical sampling r(RKwr:m  
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销售与收款循环审计 Sales and receivables cycle s]f6/x/~  
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采购与付款循环审计 Purchases and payables cycle %3ICI  
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存货与仓储循环审计 Inventory recording cycle oz}+T(@O  
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监盘 physical inspection /(.mp<s0  
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筹资与投资循环审计 Investment and finance cycle {/ BT9|LI  
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货币资金审计 Audit of monetary assets Y7*U:I+N  
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完成审计工作 finish the audit work 'qOREN  
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期初余额 opening balance 4*Hgv:0?kI  
期后事项events after the balance sheet date M!REygyx  
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或有事项contingent evens -)RH5WGS  
试算平衡表trail balance 'a\%L:`  
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审计报告 C TZh0x  
Audit report Stu4t==U  
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审计报告的要素 4Za7^c.  
标题 title ,Q HU_jt  
收件人 receiver d ysC4DS  
引言段 introduction l@ \#Ywz  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 93` AWg/T  
注册会计师的责任段 auditor’s responsibility mg$]QnbAnH  
审计意见段 opinion l%1!a  
注册会计师的监管和盖章auditor’s signature '8{Ne!y  
会计师事务所的名称、地址和盖章auditor’s address 2-C!jAfd  
报告日期 date of the Auditor’s report ~e+\k>^eN  
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无保留意见 unqualified audit report M>i9i-dU  
非无保留意见 modified audit report /Q2mMSK1h  
保留意见 qualified opinion Z(ACc9k6:'  
无法表示意见 disclaimer  ng_^  
否定意见 adverse #py[