[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 _~<TAFBr  
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四大”会计师事务所： Pk2"\y@q/  
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普华永道 Princewater - houseCoopers |Q+v6r(<zZ  
安永 Ernst & Young P1jkoJ  
毕马威 KPMG }k~0R-m  
德勤 Deloitte Touche Tohmatsu 3F3?be  
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安达信 Arthur Anderson I<#kw)W!  
安然 Enron 3N \X{za  
世通 worldcom sIM`Q%  
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国际机构的名称：： 1
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国际会计师联合会 IFAC fT
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国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ]t<%>Z$  
美国注册会计师协会 AICPA >
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中国注册会计师协会 CICPA 9`b3=&i\  
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审计 audit s=+
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内部审计 internal audit {QJ`.6Kt  
政府审计 public sector audit N9Vcp~;  
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账项基础审计 accounting number-based audit ],m- ,K  
风险导向审计方法 risk-oriented audit approach )nVx 2m4  
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其他鉴证业务 audit related services B dUyI_Ks:  
审阅业务 review .d,Zx  
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有限责任公司制 limited liability companies, LLCs Z m>69gl  
有限责任合伙制 limited liability partnerships, LLPs M,P_xkLp  

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注册会计师职业道德规范 code of ethics for professional accountants P*Nl3?T  
　　　　　　　　　　　 Rules of professional conduct vF1$$7k  
独立 independence c=CXj3  
客观 objectivity R7>@-EG  
公正 integrity JKGZ0yn  
专业胜任能力 professional competence fC[gu$f][  
应有关注 due care u^$ CR  
保密 confidentiality confidence rL
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职业行为 professional conduct "
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技术准则 technical standards oj,  
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保持实质上的独立和形式上的独立 2J5dZYW  
The member is, and is seen to be independent 'tj4;+xf^  
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费用 fee {zcjTJ=Zt8  
佣金 commission X5=7DE]  
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经济利益 interest :A[/;|&  
经济利益的冲突 conflicts of interest l;fH5z  
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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. g$qh(Z_s  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. fr7/%{s  
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更换会计师事务所 Changes in professional appointments uB
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国际趋同 global convergence /international convergence gkjZX wp  
鉴证业务 assurance services ~a}pYLxl  
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全面质量管理 quality control of audit !E8Jp E|z#  
　　　　　　 Enforce the ethical guidance +y2*[  
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注册会计师的法律责任Professional responsibility @QEVl
 
“深口袋”理论 deep-pocket theory Ok
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创新会计处理 creative accounting @9L9c  
诉讼爆炸 litigation explosion "#()4.9  
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违约 breach the contract aVlHY E  
过失 negligence 3y!CkJKv  
　　 Misconduct F&\o1g-L  
欺诈 cheat / illegal acts 'nul{RE*  
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审计目标 audit objectives -p1arA  
怀疑态度 suspend A,osrv  
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财务报表认定： financial statement assertions JmK+#o  
存在 existence hf'3yEm  
权利与义务 rights and obligations sr\MQ?\fB  
发生 occurrence 9D@Ez
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完整性 completeness 9f "*Oj  
准确性和计价 measurement and valuation 1VeCAx[e  
分类和可理解性 classification and understandability x8H)m+AW  
　　　　　　　 presentation and disclosure LTF%bAQ,  
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财务报表循环 cycles W{`;][  
Sales and receivables cycle &&JMw6 &[`  
Purchases and payables cycle =F`h2A;a  
Wages and salaries cycle cIX59y#7  
Petty cash cycle tn
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Inventory recording cycle S
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截止 cut-off NO&OuiN  
审计任务约定书 the letter of engagement # ;9KDt@  
管理层声明书 report of the directors’ responsibilities for the financial statement OygYP  
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审计证据 audit evidence V3-LVgM%  
审计工作底稿 audit working paper U>>J_2  
审计记录 audit records w-KtxG(  
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计划工作 planning UY==1\  
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. ?TXFOr]g]2  
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审计风险 audit risk i55']7+0  
检查风险 detection risk au8)G_A  
重大错报风险 risk of material misstatement in audit report oxRu:+N
 
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风险评估 risk evaluation Bg3^BOT  
分析复核程序 analytical review procedures a; "+Py  
内部控制 internal control 71~V*  
局限性 limitation XhS<GF%  
控制环境 control environment @a~K#Bvlm  
信息系统与沟通 information system and communication m$4Gm(Up  
符合性测试 compliance test FGZOn5U6'  
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控制测试 control test ;c'jBi5W  
报表层次重大错报 material misstatement on level of financial statement XW1
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认定层次重大错报 material misstatement on level of assertion {U4%aoBd8  
实质性程序 substantial procedures Oz+>I^Q  
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舞弊 fraud eVy,7goh  
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审计抽样 sampling X<1# )xC  
抽样风险 sampling risk FNUue  
非抽样风险 non-sampling risk ;xb:{?  
统计抽样 statistical sampling Q=+KnE=h  
非统计抽样 non-statistical sampling <EE)d@%>v  
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销售与收款循环审计 Sales and receivables cycle -O ej6sILO  
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采购与付款循环审计 Purchases and payables cycle b&!X#3(KT  
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存货与仓储循环审计 Inventory recording cycle {6n B83BB  
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监盘 physical inspection nTLdknh"  
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筹资与投资循环审计 Investment and finance cycle 6@bO3K|  
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货币资金审计 Audit of monetary assets @k6>&PS  
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完成审计工作 finish the audit work '(ql7  
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期初余额 opening balance A9[l5E  
期后事项events after the balance sheet date c$>Tfa'H  
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或有事项contingent evens 'H97D-86/  
试算平衡表trail balance UE*M\r<  
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审计报告 b]@^SN9  
Audit report YX-G>.Pc  
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审计报告的要素 @<;0h|  
标题 title lLl^2[4k5  
收件人 receiver {8'I+-  
引言段 introduction `O*+%/(  
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管理层对财务报表的责任段 management’s responsibility for the financial statements #pLd';  
注册会计师的责任段 auditor’s responsibility :H3qa2p  
审计意见段 opinion TTu<~GH  
注册会计师的监管和盖章auditor’s signature '`^`NI`  
会计师事务所的名称、地址和盖章auditor’s address u0\?aeg`  
报告日期 date of the Auditor’s report '9*(4/,UJJ  
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无保留意见 unqualified audit report F~4oPB K<  
非无保留意见 modified audit report !5&% P b  
保留意见 qualified opinion h9$Ov`N(%  
无法表示意见 disclaimer $fL2w^ @  
否定意见 adverse Qn6'E