[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 M&dtXG8<^  
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四大”会计师事务所：
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普华永道 Princewater - houseCoopers =F4}  
安永 Ernst & Young f] }F_]  
毕马威 KPMG ?x97q3I+]  
德勤 Deloitte Touche Tohmatsu wah`  
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安达信 Arthur Anderson Kf.b <wP{  
安然 Enron ;l' I.j  
世通 worldcom ?x@khzk  
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国际机构的名称：： Gf?KpU  
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国际会计师联合会 IFAC "^H+A-R[  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB D }\`5L<  
美国注册会计师协会 AICPA UL/>t}AG  
中国注册会计师协会 CICPA BlUY9`VWh@  
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审计 audit d\ v _!
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内部审计 internal audit sAN #j {  
政府审计 public sector audit d:D2[  
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账项基础审计 accounting number-based audit Z=|@76  
风险导向审计方法 risk-oriented audit approach CS/-:>s%  
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其他鉴证业务 audit related services 9O"?T7i"#  
审阅业务 review <T wq{kt  
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有限责任公司制 limited liability companies, LLCs X$* 'D)  
有限责任合伙制 limited liability partnerships, LLPs JI&>w-~D  
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注册会计师职业道德规范 code of ethics for professional accountants pGIeW}2'9  
　　　　　　　　　　　 Rules of professional conduct luMNi^FQ  
独立 independence md0=6< }P  
客观 objectivity Aq"_hjp  
公正 integrity HZT;7 <  
专业胜任能力 professional competence ZZTV >:  
应有关注 due care XP7A.I#q0  
保密 confidentiality confidence (;"ICk&  
职业行为 professional conduct so7;h$h!H  
技术准则 technical standards ,"'agg:St  
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保持实质上的独立和形式上的独立 N]duv~JS  
The member is, and is seen to be independent o$-Phl  
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费用 fee 3X:F9x>y  
佣金 commission V/Q6v YX  
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经济利益 interest Bg`b*(Q  
经济利益的冲突 conflicts of interest zE[c$KPP  
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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.  lcr=^  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ty78)XI  
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更换会计师事务所 Changes in professional appointments HiC\U%We  
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国际趋同 global convergence /international convergence `9ieTt  
鉴证业务 assurance services )L{\k$r!EM  
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全面质量管理 quality control of audit oI>;O#  
　　　　　　 Enforce the ethical guidance mK4a5H  
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注册会计师的法律责任Professional responsibility bfJDF(=h  
“深口袋”理论 deep-pocket theory uk1IT4+  
创新会计处理 creative accounting \||PW58j  
诉讼爆炸 litigation explosion t~AesHZpk  
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违约 breach the contract F4}Zl  
过失 negligence ri:fo'4TO  
　　 Misconduct eE&
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欺诈 cheat / illegal acts ; etH)  
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审计目标 audit objectives %$cwbh-{{  
怀疑态度 suspend WDZEnauE  
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财务报表认定： financial statement assertions u&qdrKx  
存在 existence &EQov9P7  
权利与义务 rights and obligations r dK.*oT  
发生 occurrence E
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完整性 completeness BAxZR  
准确性和计价 measurement and valuation PXkPC%j  
分类和可理解性 classification and understandability H`y- "L8q  
　　　　　　　 presentation and disclosure
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财务报表循环 cycles 53L)+\7w  
Sales and receivables cycle ?XHJCp;f  
Purchases and payables cycle @1>83-p"X  
Wages and salaries cycle / g&mDYV|  
Petty cash cycle 34oC285yc
 
Inventory recording cycle I[&!\Me[+w  
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截止 cut-off E5o0^^  
审计任务约定书 the letter of engagement %PG0PH4?  
管理层声明书 report of the directors’ responsibilities for the financial statement i{`>!)U  
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审计证据 audit evidence ZK13[_@9  
审计工作底稿 audit working paper ) Q
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审计记录 audit records pZH bj2~  
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计划工作 planning {_ #   
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. @<};Bo'  
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审计风险 audit risk .z
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检查风险 detection risk @p!["v&  
重大错报风险 risk of material misstatement in audit report D`LwW` 9  
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风险评估 risk evaluation o]]Q7 S=  
分析复核程序 analytical review procedures >LW9$[H  
内部控制 internal control _gc2h@x1O  
局限性 limitation i3kI{8h  
控制环境 control environment qOng?(I  
信息系统与沟通 information system and communication ^lQe

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符合性测试 compliance test r p _G.C  
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控制测试 control test 6!bf,T
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报表层次重大错报 material misstatement on level of financial statement &Z
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认定层次重大错报 material misstatement on level of assertion MHgS5b2  
实质性程序 substantial procedures A\=:h AQ  
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舞弊 fraud 7$^V_{ej  
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审计抽样 sampling wo?C7,-x  
抽样风险 sampling risk ok7DI  
非抽样风险 non-sampling risk Jcy`:C\Ay  
统计抽样 statistical sampling
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非统计抽样 non-statistical sampling T*$uc,  
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销售与收款循环审计 Sales and receivables cycle 8x+K4B"oe  
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采购与付款循环审计 Purchases and payables cycle 6z/8nf +u  
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存货与仓储循环审计 Inventory recording cycle wv1?v _4  
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监盘 physical inspection atPf527\`  
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筹资与投资循环审计 Investment and finance cycle s cn!,  
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货币资金审计 Audit of monetary assets Ron^PvvY&  
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完成审计工作 finish the audit work $ i =-A  
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期初余额 opening balance ;T/' CD  
期后事项events after the balance sheet date T vk=NJ  
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或有事项contingent evens hzPp
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试算平衡表trail balance O *jNeYA  
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审计报告 J H$  
Audit report }
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审计报告的要素 YXBS!89m  
标题 title h; {?z  
收件人 receiver 8_KXli}7=  
引言段 introduction TN l$P~X>  
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管理层对财务报表的责任段 management’s responsibility for the financial statements "b2Mk-qP  
注册会计师的责任段 auditor’s responsibility 4}8Xoywi1  
审计意见段 opinion I]T-}pG  
注册会计师的监管和盖章auditor’s signature !vG._7lPp  
会计师事务所的名称、地址和盖章auditor’s address <nIU]}q  
报告日期 date of the Auditor’s report OY?uqP}c  
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无保留意见 unqualified audit report CMTy(Z8_)  
非无保留意见 modified audit report EQ7c K63  
保留意见 qualified opinion Ef7Kx49I  
无法表示意见 disclaimer QO|ODW+D  
否定意见 adverse O" T1=4