[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 Jl\U~i  
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四大”会计师事务所： @@3NSKA  
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普华永道 Princewater - houseCoopers ?w'03lr%  
安永 Ernst & Young ? 1|\(W#  
毕马威 KPMG Wf?[GO  
德勤 Deloitte Touche Tohmatsu HXh:83  
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安达信 Arthur Anderson ^Et^,I:`  
安然 Enron q(46v`u  
世通 worldcom modem6#x'  
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国际机构的名称：： Nj?Q{ztS  
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国际会计师联合会 IFAC 6*1f -IbV  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 6%9 kc+ 9  
美国注册会计师协会 AICPA lP4s"8E`h  
中国注册会计师协会 CICPA //3fgol y  
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审计 audit =^zGn+@z  
内部审计 internal audit non5e)w3@  
政府审计 public sector audit :rk6Stn$z  
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账项基础审计 accounting number-based audit wKpD++k  
风险导向审计方法 risk-oriented audit approach Ke[`zui@?  
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其他鉴证业务 audit related services KAVkYL0  
审阅业务 review dBM{]@bZ  
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有限责任公司制 limited liability companies, LLCs r0OP !u  
有限责任合伙制 limited liability partnerships, LLPs );S8`V  
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注册会计师职业道德规范 code of ethics for professional accountants CCC9I8rZD  
　　　　　　　　　　　 Rules of professional conduct _9=cxwi<w  
独立 independence aU.!+e%_  
客观 objectivity [Ak
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公正 integrity SEWdhthP  
专业胜任能力 professional competence 2/F8kVx{  
应有关注 due care O#{`Fj`  
保密 confidentiality confidence 5)rN#_BKj  
职业行为 professional conduct rNm_w>bq  
技术准则 technical standards 6\UIp#X  
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保持实质上的独立和形式上的独立 A&c
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The member is, and is seen to be independent |<8Fa%!HHc  
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费用 fee H4wDF:n0H  
佣金 commission Ss+  
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经济利益 interest T'Jl,)"  
经济利益的冲突 conflicts of interest gL@]p  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. l%u8Lq  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. E KJ2P$  
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更换会计师事务所 Changes in professional appointments DhsvN&yNM  
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国际趋同 global convergence /international convergence jmP;(j.|  
鉴证业务 assurance services hp2$[p6O  
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全面质量管理 quality control of audit MhB>bnWXR  
　　　　　　 Enforce the ethical guidance 3od16{YH  
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注册会计师的法律责任Professional responsibility L9F71bs59  
“深口袋”理论 deep-pocket theory B$hog_= s  
创新会计处理 creative accounting T{yJL<  
诉讼爆炸 litigation explosion H(y Gh  
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违约 breach the contract +F2X2e)g"  
过失 negligence $~
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　　 Misconduct ,g,Hb\_R)  
欺诈 cheat / illegal acts E\p"%  
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审计目标 audit objectives `82Dm!V  
怀疑态度 suspend j9vK~_?;  
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财务报表认定： financial statement assertions Z aS29}  
存在 existence

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权利与义务 rights and obligations tvq((2  
发生 occurrence :-$8u;!M  
完整性 completeness Z/|=@gpw  
准确性和计价 measurement and valuation <$WS~tTz  
分类和可理解性 classification and understandability Ki&a"Fu3  
　　　　　　　 presentation and disclosure @~UQU)-(  
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财务报表循环 cycles %&q}5Y4!  
Sales and receivables cycle 1-&L-c.  
Purchases and payables cycle 1i'y0]f  
Wages and salaries cycle ZE~zs~z|  
Petty cash cycle 1EWZA  
Inventory recording cycle S2nX{=  
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截止 cut-off Fmz+ Xb  
审计任务约定书 the letter of engagement i$<")q  
管理层声明书 report of the directors’ responsibilities for the financial statement (Nv-wU  
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审计证据 audit evidence U=U5EdN;  
审计工作底稿 audit working paper <^_crJONom  
审计记录 audit records y~VI,82*  
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计划工作 planning ()F{kM8  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. qPN9Put  
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审计风险 audit risk siT`O z|,  
检查风险 detection risk Jyr V2Tk^  
重大错报风险 risk of material misstatement in audit report a ~W  
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风险评估 risk evaluation c"pOi&  
分析复核程序 analytical review procedures P8ZmrtQm  
内部控制 internal control 6 .)Xeb"  
局限性 limitation %\ n|2*r  
控制环境 control environment `Pc<0*`a  
信息系统与沟通 information system and communication '3WtpsKA  
符合性测试 compliance test |r36iUHZS  
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控制测试 control test Au}l^&,zN  
报表层次重大错报 material misstatement on level of financial statement j0V/\Ep)T<  
认定层次重大错报 material misstatement on level of assertion s(J>yd=  
实质性程序 substantial procedures 0Oc?:R'$  
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舞弊 fraud 7]ysvSM  
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审计抽样 sampling |D%mWQng  
抽样风险 sampling risk 2Q5@2jT  
非抽样风险 non-sampling risk o[fg:/5) A  
统计抽样 statistical sampling 1 <+ aF,  
非统计抽样 non-statistical sampling 't0M+_J  
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销售与收款循环审计 Sales and receivables cycle lG%697P  
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采购与付款循环审计 Purchases and payables cycle $~W5! m  
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存货与仓储循环审计 Inventory recording cycle 1 9#>\9*  
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监盘 physical inspection lv'W
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筹资与投资循环审计 Investment and finance cycle MGt>:&s(]  
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货币资金审计 Audit of monetary assets ^879sI  
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完成审计工作 finish the audit work wK#*|  
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期初余额 opening balance
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期后事项events after the balance sheet date }$'_%,  
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或有事项contingent evens /#H P;>!n  
试算平衡表trail balance Rqp#-04*W  
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审计报告 tZz
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Audit report zIjfxK  
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审计报告的要素 QOS
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标题 title HbsNF~;  
收件人 receiver ,)#rD9ZnC  
引言段 introduction 7Y(Dg`8G  
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管理层对财务报表的责任段 management’s responsibility for the financial statements W/>a 1  
注册会计师的责任段 auditor’s responsibility \GxqE8  
审计意见段 opinion 3?]81v/  
注册会计师的监管和盖章auditor’s signature iBSg`"S^]C  
会计师事务所的名称、地址和盖章auditor’s address _#:7S sJ  
报告日期 date of the Auditor’s report ?{J1Uw<  
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无保留意见 unqualified audit report C1=&Vm>g+  
非无保留意见 modified audit report 76)"uqv1x  
保留意见 qualified opinion cOX)+53  
无法表示意见 disclaimer $sda'L5^p  
否定意见 adverse {L%
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