[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 C44*qiG.  
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四大”会计师事务所： 'p4b8:X  
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普华永道 Princewater - houseCoopers "yPKdwP  
安永 Ernst & Young lPn&,\9@~  
毕马威 KPMG TmdRB8N  
德勤 Deloitte Touche Tohmatsu V2*m/J yeB  
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安达信 Arthur Anderson Kvh6D"  
安然 Enron nXxSv
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世通 worldcom ?`Som_vKO  
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国际机构的名称：： !@@rO--&  
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国际会计师联合会 IFAC FUKE.Ux
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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 <P<^,aC/j  
美国注册会计师协会 AICPA R,ddH[3  
中国注册会计师协会 CICPA (1}"I RX.  
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审计 audit *,p
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内部审计 internal audit :]-? l4(%  
政府审计 public sector audit Mta;
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账项基础审计 accounting number-based audit TkV$h(#!f&  
风险导向审计方法 risk-oriented audit approach gb@ |\n  
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其他鉴证业务 audit related services 91bJ7%  
审阅业务 review # fl%~Y  
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有限责任公司制 limited liability companies, LLCs ?u8vK<2h  
有限责任合伙制 limited liability partnerships, LLPs
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注册会计师职业道德规范 code of ethics for professional accountants b{Kw.?85  
　　　　　　　　　　　 Rules of professional conduct QTjOLK$e$  
独立 independence S~4HFNe^&  
客观 objectivity =v]
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公正 integrity "rIBy  
专业胜任能力 professional competence 9wC:8@`6E  
应有关注 due care G.c@
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保密 confidentiality confidence fO{E65uA  
职业行为 professional conduct r&-Ir3[  
技术准则 technical standards vH^^QI:em  
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保持实质上的独立和形式上的独立 QZ54Osdl  
The member is, and is seen to be independent #%g~fh  
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费用 fee ';?b99  
佣金 commission
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经济利益 interest :}18G}B  
经济利益的冲突 conflicts of interest JSQ*8wDcl  
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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. D;Jb'Be  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. g1`/xJz|  
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更换会计师事务所 Changes in professional appointments nNff~u )I  
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国际趋同 global convergence /international convergence `'`T'
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鉴证业务 assurance services '2%/h4jY  
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全面质量管理 quality control of audit 8}W06k>)%  
　　　　　　 Enforce the ethical guidance E$[\Fk}S  
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注册会计师的法律责任Professional responsibility U< p kg  
“深口袋”理论 deep-pocket theory 0R2
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创新会计处理 creative accounting PaFJw5f  
诉讼爆炸 litigation explosion 7o+!Gts]  
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违约 breach the contract B"I>mw  
过失 negligence VPTT*a`  
　　 Misconduct ,&HZvU&  
欺诈 cheat / illegal acts ?WX&,ew~  
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审计目标 audit objectives l%A~3  
怀疑态度 suspend 9Yowz]')  
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财务报表认定： financial statement assertions soZw""|v  
存在 existence ?Ib/}JST  
权利与义务 rights and obligations puv*p%E  
发生 occurrence J7.bFW'  
完整性 completeness L&'0d$Tg8  
准确性和计价 measurement and valuation 0n,5"B  
分类和可理解性 classification and understandability ^[CD-#  
　　　　　　　 presentation and disclosure @"HR"@pX  
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财务报表循环 cycles `R^g[0 w'  
Sales and receivables cycle ;NRT a*  
Purchases and payables cycle zu x+ooU  
Wages and salaries cycle LZG^\c$  
Petty cash cycle 38Z"9  
Inventory recording cycle /)de`k"  
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截止 cut-off fT8Id\6js  
审计任务约定书 the letter of engagement asW1GZO  
管理层声明书 report of the directors’ responsibilities for the financial statement 2ezuP F  
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审计证据 audit evidence g#_?Vxt  
审计工作底稿 audit working paper 9 MLvHrB;  
审计记录 audit records c)SSi@< cv  
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计划工作 planning ^;s`[f|w  
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. gqD`1/  
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审计风险 audit risk DcbL$9UI  
检查风险 detection risk 4'54  
重大错报风险 risk of material misstatement in audit report G-3.-  
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风险评估 risk evaluation v o`wYJ3W  
分析复核程序 analytical review procedures ].dTEzL9X  
内部控制 internal control !icpfxOpjQ  
局限性 limitation ^MJGY,r6b  
控制环境 control environment ;*W]]4 fy  
信息系统与沟通 information system and communication qW7"qw=   
符合性测试 compliance test kM3BP& 3m1  
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控制测试 control test `6mHt6"h  
报表层次重大错报 material misstatement on level of financial statement t48(GKF  
认定层次重大错报 material misstatement on level of assertion $xu?zd"  
实质性程序 substantial procedures Xe+&/J5b  
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舞弊 fraud 6>=>Yj  
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审计抽样 sampling GoEIY  
抽样风险 sampling risk 2hJ{+E.m  
非抽样风险 non-sampling risk >>$IHz4Z"  
统计抽样 statistical sampling 50DPzn  
非统计抽样 non-statistical sampling Ix"c<1I  
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销售与收款循环审计 Sales and receivables cycle &YT7>z,  
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采购与付款循环审计 Purchases and payables cycle )E7A,ZW,  
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存货与仓储循环审计 Inventory recording cycle k@8#Byl|  
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监盘 physical inspection [BQw$8+n_  
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筹资与投资循环审计 Investment and finance cycle u4<r$[]V  
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货币资金审计 Audit of monetary assets 99ha
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完成审计工作 finish the audit work hx^a&"  
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期初余额 opening balance /hX"O?^  
期后事项events after the balance sheet date GVl u4  
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或有事项contingent evens \4j+pU  
试算平衡表trail balance m|]^f;7z  
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审计报告 "q`%d_  
Audit report ,{Ab=xV  
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审计报告的要素 `5 6QX'?  
标题 title 6#KI? 6  
收件人 receiver 1!f'n S  
引言段 introduction okcl-q  
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管理层对财务报表的责任段 management’s responsibility for the financial statements NdNfa i  
注册会计师的责任段 auditor’s responsibility s{k\1P(G}  
审计意见段 opinion Qi[D&47XO  
注册会计师的监管和盖章auditor’s signature bY2Mw8e%  
会计师事务所的名称、地址和盖章auditor’s address !n{c#HfG  
报告日期 date of the Auditor’s report gPwp [  
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无保留意见 unqualified audit report d_,tXV"z&  
非无保留意见 modified audit report 5i^vN"J  
保留意见 qualified opinion %f-<ol  
无法表示意见 disclaimer O5{XT]:  
否定意见 adverse %8*d)AB: