[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 h-;> v.  
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四大”会计师事务所： KW[y+c u.#  
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普华永道 Princewater - houseCoopers .ve_If-Hg  
安永 Ernst & Young sCzpNJ"8  
毕马威 KPMG U:n~S   
德勤 Deloitte Touche Tohmatsu t=@d`s:R2  
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安达信 Arthur Anderson |9]-_a  
安然 Enron %7aJSuQN%  
世通 worldcom ht]n*  
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国际机构的名称：： Xy 4k;+  
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国际会计师联合会 IFAC ;nW;M 4{  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB <Z3C&BM  
美国注册会计师协会 AICPA 1t &_]q_  
中国注册会计师协会 CICPA gWa0x-  
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审计 audit GQY" +xa8]  
内部审计 internal audit Ot`%5<E^  
政府审计 public sector audit WKlqm)m@  
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账项基础审计 accounting number-based audit S|k@D2k=  
风险导向审计方法 risk-oriented audit approach 3!gz^[!?EN  
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其他鉴证业务 audit related services W$SV+q(rT  
审阅业务 review H% U  
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有限责任公司制 limited liability companies, LLCs ,  otXjz  
有限责任合伙制 limited liability partnerships, LLPs #xu1 eX0<  
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注册会计师职业道德规范 code of ethics for professional accountants OF']-  
　　　　　　　　　　　 Rules of professional conduct 3MHpP5C  
独立 independence ojf6@p_  
客观 objectivity XdV>6<gf{  
公正 integrity K
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专业胜任能力 professional competence \9V_[xD+  
应有关注 due care S$fS|N3]%  
保密 confidentiality confidence /Z
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职业行为 professional conduct Bl6I@w  
技术准则 technical standards <|Lz#iV37  
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保持实质上的独立和形式上的独立 ]oSx]R>{f  
The member is, and is seen to be independent JJWPte/  
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费用 fee exiu;\+j  
佣金 commission 
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经济利益 interest 5!Y\STn  
经济利益的冲突 conflicts of interest P(7el  
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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. H#hpaP;  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. J9NuqV3  
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更换会计师事务所 Changes in professional appointments sgK =eBE  
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国际趋同 global convergence /international convergence 5cQ]vb  
鉴证业务 assurance services {%>~ ]9E  
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全面质量管理 quality control of audit D60quEe3%  
　　　　　　 Enforce the ethical guidance zFO0l).  
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注册会计师的法律责任Professional responsibility t-C|x)J+  
“深口袋”理论 deep-pocket theory r-EIoZ"P  
创新会计处理 creative accounting 2oahQ: }B  
诉讼爆炸 litigation explosion 5TuwXz1v  
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违约 breach the contract +0ukLc@  
过失 negligence }15&<s  
　　 Misconduct |#cqxr"  
欺诈 cheat / illegal acts CXoiA"P  
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审计目标 audit objectives %4x0^<k~  
怀疑态度 suspend GR*sk#{  
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财务报表认定： financial statement assertions  bV(BwWm  
存在 existence yxpv;v:)=  
权利与义务 rights and obligations X!z-J>  
发生 occurrence wVf 7<@/y  
完整性 completeness yc7b%T*Y  
准确性和计价 measurement and valuation .b p#YU,m  
分类和可理解性 classification and understandability ) aMiT  
　　　　　　　 presentation and disclosure _UkBOJ:G$H  
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财务报表循环 cycles sXP
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Sales and receivables cycle DcaKGjp  
Purchases and payables cycle R
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Wages and salaries cycle xE--)=<$  
Petty cash cycle QwFA0  
Inventory recording cycle ;t9_*)[  
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截止 cut-off AdDR<IW  
审计任务约定书 the letter of engagement M8Bp-_  
管理层声明书 report of the directors’ responsibilities for the financial statement ;DZj.|Sj+  
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审计证据 audit evidence "-Nyf  
审计工作底稿 audit working paper .e3@fq  
审计记录 audit records gk8v{'0Er  
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计划工作 planning GcO:!b*YMp  
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. |p
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审计风险 audit risk y[jp)&N`  
检查风险 detection risk c1_Z
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重大错报风险 risk of material misstatement in audit report 94 6r#`q  
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风险评估 risk evaluation /\Xe'&  
分析复核程序 analytical review procedures (?,jnnub  
内部控制 internal control P>~Usuf4  
局限性 limitation [N[4\W!!  
控制环境 control environment CcV@YST?  
信息系统与沟通 information system and communication sLTQm*jL  
符合性测试 compliance test ~qL/P 5*+  
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控制测试 control test `]19}GK~xo  
报表层次重大错报 material misstatement on level of financial statement l>i:M#z&  
认定层次重大错报 material misstatement on level of assertion  4J=6U&b  
实质性程序 substantial procedures .pl,uj
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舞弊 fraud Q9p2.!/C1  
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审计抽样 sampling ~tW<]l7  
抽样风险 sampling risk T51oNO%^  
非抽样风险 non-sampling risk z8D,[`  
统计抽样 statistical sampling TOP,]N/F H  
非统计抽样 non-statistical sampling qnd] UUA^  
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销售与收款循环审计 Sales and receivables cycle 7uv"#mq  
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采购与付款循环审计 Purchases and payables cycle @LU[po1I  
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存货与仓储循环审计 Inventory recording cycle Bv*VNfUm  
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监盘 physical inspection l.}gWN9-  
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筹资与投资循环审计 Investment and finance cycle xTcY&   
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货币资金审计 Audit of monetary assets {JKG-0)z?  
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完成审计工作 finish the audit work \j we  
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期初余额 opening balance !+UXu]kA  
期后事项events after the balance sheet date >A6PH*x  
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或有事项contingent evens 8|hi2Qeu,c  
试算平衡表trail balance . '-t>(}v  
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审计报告 q}g0- Da  
Audit report e6T?2`5P  
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审计报告的要素
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标题 title 2|M,#2E-  
收件人 receiver ')fIa2dO/  
引言段 introduction cZt5;"xgr]  
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管理层对财务报表的责任段 management’s responsibility for the financial statements WCI' Kh 
 
注册会计师的责任段 auditor’s responsibility Mw;^`ZxT  
审计意见段 opinion kY~yA2*G  
注册会计师的监管和盖章auditor’s signature <%`z:G3  
会计师事务所的名称、地址和盖章auditor’s address K<u~[^R  
报告日期 date of the Auditor’s report >4T7DMy  
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无保留意见 unqualified audit report MB.LHIo  
非无保留意见 modified audit report lg jY\?  
保留意见 qualified opinion z-S8s2.Fd  
无法表示意见 disclaimer ,#.^2O9-^  
否定意见 adverse v[m1R'