[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 Re`= B  
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四大”会计师事务所： O:4.xe  
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普华永道 Princewater - houseCoopers v q|W&  
安永 Ernst & Young N7XRk=J  
毕马威 KPMG J}BS/Tr}=  
德勤 Deloitte Touche Tohmatsu <3'r&ks  
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安达信 Arthur Anderson f -bVcWI  
安然 Enron 6 LC*X  
世通 worldcom \\
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国际机构的名称：： mDtD7FzJ  
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国际会计师联合会 IFAC AkGCIn3  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB vI4St;  
美国注册会计师协会 AICPA M^a QH/=:"  
中国注册会计师协会 CICPA ~Os~pTo  
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审计 audit C;_10Rb2ut  
内部审计 internal audit vV8}>  
政府审计 public sector audit qjuX16o  
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账项基础审计 accounting number-based audit `zF=h#i  
风险导向审计方法 risk-oriented audit approach &q>=6sQvf  
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其他鉴证业务 audit related services '6WaG hvO  
审阅业务 review n>{>3?  
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有限责任公司制 limited liability companies, LLCs 9 u{#S}c`  
有限责任合伙制 limited liability partnerships, LLPs k? X7h2  
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注册会计师职业道德规范 code of ethics for professional accountants .M!HVq47m  
　　　　　　　　　　　 Rules of professional conduct L]c
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独立 independence !h4L_D0  
客观 objectivity !>+YEZ"  
公正 integrity ~]3y667  
专业胜任能力 professional competence ULj'DzlfH  
应有关注 due care ex1bjM7  
保密 confidentiality confidence ?J io9Zr  
职业行为 professional conduct b+,u_$@B  
技术准则 technical standards 5\lOZYHX  
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保持实质上的独立和形式上的独立 7EO/T,{a  
The member is, and is seen to be independent wS9EC}s:Q  
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费用 fee s0WI93+z  
佣金 commission q,A;d^g  
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经济利益 interest NLf6}  
经济利益的冲突 conflicts of interest ?*){%eE  
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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. 1 :<f[l  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Tapj7/0`   
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更换会计师事务所 Changes in professional appointments
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国际趋同 global convergence /international convergence v!JQ;OX  
鉴证业务 assurance services x8|sdZFxo  
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全面质量管理 quality control of audit \$LrL  
　　　　　　 Enforce the ethical guidance WW\t<O;z  
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注册会计师的法律责任Professional responsibility q$7SJ.pF  
“深口袋”理论 deep-pocket theory Y%m^V?k  
创新会计处理 creative accounting =8#$'1K,v  
诉讼爆炸 litigation explosion .Lbu[  
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违约 breach the contract wa7)  
过失 negligence s~V%eq("}  
　　 Misconduct 2
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欺诈 cheat / illegal acts J0K25w  
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审计目标 audit objectives lB3@jF  
怀疑态度 suspend m_ >+$uL  
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财务报表认定： financial statement assertions [Vzp D 4  
存在 existence ='"DUQH|*  
权利与义务 rights and obligations KElzYZl8  
发生 occurrence 9=D09@A%e  
完整性 completeness vy&q7EX<i  
准确性和计价 measurement and valuation Us kz~~}G  
分类和可理解性 classification and understandability AM?6 2  
　　　　　　　 presentation and disclosure )4u6{-|A  
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财务报表循环 cycles A"ApWJ3  
Sales and receivables cycle @'XxMO[Z!<  
Purchases and payables cycle C 0@tMB7  
Wages and salaries cycle <e)5$Aj  
Petty cash cycle Ni bOtIZ  
Inventory recording cycle nZ7FG  
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截止 cut-off ;]/>n:[E  
审计任务约定书 the letter of engagement SY&)?~C  
管理层声明书 report of the directors’ responsibilities for the financial statement lyZ[tPS  
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审计证据 audit evidence |1M+FBT$w  
审计工作底稿 audit working paper z;fi  
审计记录 audit records Pi7IBz  
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计划工作 planning H!uB&qY  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. x|3f$ =b  
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审计风险 audit risk *}\}@0%  
检查风险 detection risk >U?U;i  
重大错报风险 risk of material misstatement in audit report e;_ cC7  
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风险评估 risk evaluation Dl/Jlsd@  
分析复核程序 analytical review procedures ~ 8hAmM  
内部控制 internal control 6@N?`6Bt  
局限性 limitation z^xrB$8 u  
控制环境 control environment +*Um:}&  
信息系统与沟通 information system and communication Gn+3OI"  
符合性测试 compliance test 5yC$G{y V  
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控制测试 control test 1lA
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报表层次重大错报 material misstatement on level of financial statement ~i3/Ec0\  
认定层次重大错报 material misstatement on level of assertion iPnu *29  
实质性程序 substantial procedures <|,0%bq)|  
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舞弊 fraud eJh4hp;x  
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审计抽样 sampling Y%1J[W  
抽样风险 sampling risk X}!r4<;(  
非抽样风险 non-sampling risk )qi/>GR,  
统计抽样 statistical sampling g( 9\r  
非统计抽样 non-statistical sampling OB-2xmZW  
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销售与收款循环审计 Sales and receivables cycle mn5
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采购与付款循环审计 Purchases and payables cycle auzrM4<tz  
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存货与仓储循环审计 Inventory recording cycle o\ Ocu>:  
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监盘 physical inspection Ib$*w)4:  
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筹资与投资循环审计 Investment and finance cycle ~hJ/&,vH!  
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货币资金审计 Audit of monetary assets Yn0l}=, n  
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完成审计工作 finish the audit work *Ey5F/N}$H  
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期初余额 opening balance HLjXH#ry  
期后事项events after the balance sheet date %TO=]>q  
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或有事项contingent evens uydy[n\
  
试算平衡表trail balance `vkNp8|  
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审计报告 _.Ey_K_1  
Audit report ~j1.;WId[  
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审计报告的要素 )p,uZ`~
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标题 title ]e*Zx;6oi  
收件人 receiver yQ^k%hHa  
引言段 introduction |2!!>1k  
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管理层对财务报表的责任段 management’s responsibility for the financial statements VxlK:*t`  
注册会计师的责任段 auditor’s responsibility M7$ h  
审计意见段 opinion uVO*@Kj+  
注册会计师的监管和盖章auditor’s signature RoL5uha,l  
会计师事务所的名称、地址和盖章auditor’s address {I/|7b>@r  
报告日期 date of the Auditor’s report GrwoV~  

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无保留意见 unqualified audit report
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非无保留意见 modified audit report WK{{U$:$  
保留意见 qualified opinion DXbzl +R  
无法表示意见 disclaimer 5&
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否定意见 adverse o6H\JCne