[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 .Xq 4QR .  
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四大”会计师事务所： !!jitFHzb  
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普华永道 Princewater - houseCoopers Pz=x$aY  
安永 Ernst & Young >= G{
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毕马威 KPMG ~Ogtgr  
德勤 Deloitte Touche Tohmatsu G;^},%<  
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安达信 Arthur Anderson )#NT*@j`  
安然 Enron `^mPq?f  
世通 worldcom =\t% U5  
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国际机构的名称：：  2s+ITPr  
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国际会计师联合会 IFAC 'G6M:IXno  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB _8-iO.T+2  
美国注册会计师协会 AICPA I UMt^z  
中国注册会计师协会 CICPA  k|Xxr  
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审计 audit 1c$<z
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内部审计 internal audit Q9Y$x{R&  
政府审计 public sector audit ??4#)n k  
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账项基础审计 accounting number-based audit
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风险导向审计方法 risk-oriented audit approach {iz,iv/U  
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其他鉴证业务 audit related services x]1G u  
审阅业务 review /b44;U`v5-  
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有限责任公司制 limited liability companies, LLCs l'~~hQ{h/  
有限责任合伙制 limited liability partnerships, LLPs ]VYv>o`2  
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注册会计师职业道德规范 code of ethics for professional accountants W(C\lSE0  
　　　　　　　　　　　 Rules of professional conduct tHvc*D  
独立 independence -G!W6$Y  
客观 objectivity Qh3V[br  
公正 integrity #/Ul W  
专业胜任能力 professional competence 3@d{C^\  
应有关注 due care
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保密 confidentiality confidence aMUy^
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职业行为 professional conduct /Ir|& <yB  
技术准则 technical standards Z#2AK63/T  

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保持实质上的独立和形式上的独立 j.'Rm%@u  
The member is, and is seen to be independent GaD]qeS-K  
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费用 fee rO_|_nV[  
佣金 commission fs43\m4=m  
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经济利益 interest l> Mth+,b  
经济利益的冲突 conflicts of interest #6jdv|fu  
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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. 8Wa&&YTB  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. qrWeV8u
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更换会计师事务所 Changes in professional appointments x6d0y
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国际趋同 global convergence /international convergence K2W$I H:.  
鉴证业务 assurance services bZ/4O*B  
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全面质量管理 quality control of audit O_f+#K)  
　　　　　　 Enforce the ethical guidance ?=UIx24W  
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注册会计师的法律责任Professional responsibility |o:[*2-  
“深口袋”理论 deep-pocket theory _$W</8<  
创新会计处理 creative accounting 5i 6*$#OM_  
诉讼爆炸 litigation explosion c]pO'6]  
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违约 breach the contract c|kQ3(  
过失 negligence WWO@ULGY  
　　 Misconduct vPVA^UPNV  
欺诈 cheat / illegal acts 4. &t  
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审计目标 audit objectives a^9-9*  
怀疑态度 suspend 6Y#V;/gK!5  
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财务报表认定： financial statement assertions :%#(<@{  
存在 existence ]^=
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权利与义务 rights and obligations ""j(wUp-W  
发生 occurrence ?z:Xdx\l  
完整性 completeness }]qx "  
准确性和计价 measurement and valuation  5y}kI  
分类和可理解性 classification and understandability G(4*e! aZ0  
　　　　　　　 presentation and disclosure [n53eC  
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财务报表循环 cycles ZQd\!K8y^Q  
Sales and receivables cycle Rwy<#9R[x  
Purchases and payables cycle |_Y[931<  
Wages and salaries cycle JG2)-x;9  
Petty cash cycle ]Z@+ |&@L  
Inventory recording cycle gFsnL*L0  
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截止 cut-off \Z +O9T%  
审计任务约定书 the letter of engagement ~}SOd<n)|  
管理层声明书 report of the directors’ responsibilities for the financial statement )N) "O? W9  
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审计证据 audit evidence 1I#S?RSb  
审计工作底稿 audit working paper iNTw;ov  
审计记录 audit records Jy,Dcl  
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计划工作 planning nUZ+N)*  
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.
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审计风险 audit risk n9J.]+@J  
检查风险 detection risk Z/z(P8#U\  
重大错报风险 risk of material misstatement in audit report
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风险评估 risk evaluation `_IgH  
分析复核程序 analytical review procedures w3^>{2iqq  
内部控制 internal control 7p}.r J54  
局限性 limitation ;rSpM  
控制环境 control environment UuV<#N)  
信息系统与沟通 information system and communication H
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符合性测试 compliance test %8?s3^o  
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控制测试 control test D4:c)}  
报表层次重大错报 material misstatement on level of financial statement P'prp=JD  
认定层次重大错报 material misstatement on level of assertion SX$Nef9p  
实质性程序 substantial procedures [:HT=LX3  
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舞弊 fraud NqsIMCl  
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审计抽样 sampling =YPvh]][  
抽样风险 sampling risk 'RIlyH~Yf  
非抽样风险 non-sampling risk 9zj^\-FA_l  
统计抽样 statistical sampling *siN#
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非统计抽样 non-statistical sampling |[k/ %  
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销售与收款循环审计 Sales and receivables cycle =O qw`
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采购与付款循环审计 Purchases and payables cycle ~-+lZ4}  
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存货与仓储循环审计 Inventory recording cycle 4uUG0o  
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监盘 physical inspection Pg3O )
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筹资与投资循环审计 Investment and finance cycle #ii,GN~N  
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货币资金审计 Audit of monetary assets MQR@(>TZy  
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完成审计工作 finish the audit work -[kbHrl&  
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期初余额 opening balance tHhA_  
期后事项events after the balance sheet date $u"t/_%  
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或有事项contingent evens )'{:4MX  
试算平衡表trail balance MB,;HeP!  
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审计报告 9aw- n*<  
Audit report +zpmy3Q  
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审计报告的要素 h9)QQPP  
标题 title em @\S   
收件人 receiver eMf+b;~R  
引言段 introduction I!y[7^R  
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管理层对财务报表的责任段 management’s responsibility for the financial statements f#:7$:{F1  
注册会计师的责任段 auditor’s responsibility W&[}-E8<Y  
审计意见段 opinion kve{CO*  
注册会计师的监管和盖章auditor’s signature UE4zmIq  
会计师事务所的名称、地址和盖章auditor’s address ;C8'7  
报告日期 date of the Auditor’s report )-FQ_K%  
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无保留意见 unqualified audit report 7d0E9t;W  
非无保留意见 modified audit report .!kqIx*3  
保留意见 qualified opinion i[b?W$]7  
无法表示意见 disclaimer !$'s?rnh  
否定意见 adverse [c@14]e