[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 iUk#0 I  
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四大”会计师事务所： .#_g.0<  
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普华永道 Princewater - houseCoopers ?jn";:  
安永 Ernst & Young )AXa.y  
毕马威 KPMG ,A9{x\1!  
德勤 Deloitte Touche Tohmatsu \ocC'FmE  
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安达信 Arthur Anderson QuBaG
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安然 Enron GC)xQZU)s  
世通 worldcom V&R_A~<T  
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国际机构的名称：： *?!A  
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国际会计师联合会 IFAC ee*E:Ltz\  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB |$`I1  
美国注册会计师协会 AICPA \SA$:^zO  
中国注册会计师协会 CICPA #4{9l SbU  
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审计 audit .xg, j{%(  
内部审计 internal audit LLJsBHi-  
政府审计 public sector audit u<nPJe E  
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账项基础审计 accounting number-based audit k2DBm q;  
风险导向审计方法 risk-oriented audit approach =aR
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其他鉴证业务 audit related services A{ Ejk|  
审阅业务 review i]IZ0.?Y  
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有限责任公司制 limited liability companies, LLCs 2@a]x(  
有限责任合伙制 limited liability partnerships, LLPs ek]CTUl*  
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注册会计师职业道德规范 code of ethics for professional accountants Gu\lV c  
　　　　　　　　　　　 Rules of professional conduct LYp=o8JW|  
独立 independence qh9Ix  
客观 objectivity ]F1ZeAh5  
公正 integrity ]y<<zQ_fhY  
专业胜任能力 professional competence Oxr?y8C~  
应有关注 due care
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保密 confidentiality confidence  P[a\Q`}L  
职业行为 professional conduct "~aCW~  
技术准则 technical standards l;'c6o0e  
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保持实质上的独立和形式上的独立 AV^Sla7|_  
The member is, and is seen to be independent \!,qXfTMB  
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费用 fee Dv[ 35[Yh  
佣金 commission ;c;PNihg  
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经济利益 interest b+ J)  
经济利益的冲突 conflicts of interest 'U3+'du^8  
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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. tQrkRg(E:  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ,MdK "Qa>  
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更换会计师事务所 Changes in professional appointments 5<KY}  
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国际趋同 global convergence /international convergence K\`>'C2_V  
鉴证业务 assurance services RNn5,W  
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全面质量管理 quality control of audit mo- Y %  
　　　　　　 Enforce the ethical guidance kZ3w2=x3v  
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注册会计师的法律责任Professional responsibility ds"q1  
“深口袋”理论 deep-pocket theory BV01&.<|  
创新会计处理 creative accounting ?O<D&CvB  
诉讼爆炸 litigation explosion 
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违约 breach the contract l gzA) (  
过失 negligence +nT(>RJR  
　　 Misconduct `@07n]KB  
欺诈 cheat / illegal acts V,qc[*_3  
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审计目标 audit objectives 9k[>(LC  
怀疑态度 suspend PhOtSml0  
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财务报表认定： financial statement assertions [:(
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存在 existence 8Mf{6&F=  
权利与义务 rights and obligations Juqe%he`  
发生 occurrence bI"_hvcFp  
完整性 completeness ~t-!{F  
准确性和计价 measurement and valuation J"Z=`I)KON  
分类和可理解性 classification and understandability b qNM  
　　　　　　　 presentation and disclosure BHa'`lCb  
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财务报表循环 cycles -*T<^G;rK  
Sales and receivables cycle cq,0?2R`t  
Purchases and payables cycle UfWn\*J&k  
Wages and salaries cycle n6Qsug$z  
Petty cash cycle  F6\Hqv  
Inventory recording cycle A\v(!yg  
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截止 cut-off  jA}b=c  
审计任务约定书 the letter of engagement - .EH?{i  
管理层声明书 report of the directors’ responsibilities for the financial statement n$O[yRMI[  
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审计证据 audit evidence ,=@%XMS  
审计工作底稿 audit working paper FELDz7DYya  
审计记录 audit records 9Oe~e
 
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计划工作 planning ^Voi4;  
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@wuk1  
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审计风险 audit risk ]'iOV-2^'  
检查风险 detection risk C6T
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重大错报风险 risk of material misstatement in audit report ZcLW8L  
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风险评估 risk evaluation / !@@  
分析复核程序 analytical review procedures [,)G\  
内部控制 internal control C@3`n;yZ=  
局限性 limitation mhDC1lXF  
控制环境 control environment .*(xkJI3  
信息系统与沟通 information system and communication +-*Ww5Zti  
符合性测试 compliance test zG. \xmp  
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控制测试 control test 5u89?-UD  
报表层次重大错报 material misstatement on level of financial statement KW1b #g%Z  
认定层次重大错报 material misstatement on level of assertion f"}g5eg+  
实质性程序 substantial procedures ~ >"m`Q&[  
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舞弊 fraud ?;0w1  
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审计抽样 sampling :+qd>;yf#  
抽样风险 sampling risk NrK.DY4  
非抽样风险 non-sampling risk -/'_XR@1  
统计抽样 statistical sampling ~Bi>T15e  
非统计抽样 non-statistical sampling G8t9Lx  
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销售与收款循环审计 Sales and receivables cycle :yi?<  
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采购与付款循环审计 Purchases and payables cycle rijavZS6  
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存货与仓储循环审计 Inventory recording cycle w5+H9R6  
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监盘 physical inspection {TL.2  
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筹资与投资循环审计 Investment and finance cycle @/,:"
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货币资金审计 Audit of monetary assets *t%Z'
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完成审计工作 finish the audit work VchI0KL?  
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期初余额 opening balance QHDR*tB:{  
期后事项events after the balance sheet date j"F?^0aR,Q  
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或有事项contingent evens q)j_QbW)  
试算平衡表trail balance RH}i=  
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审计报告 hl]q6ZK!6  
Audit report 9]Fi2M  
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审计报告的要素 TT@U_^o  
标题 title 4=~+Bz  
收件人 receiver 4OaU1Y[  
引言段 introduction bQ3txuha  
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管理层对财务报表的责任段 management’s responsibility for the financial statements l+A)MJd oj  
注册会计师的责任段 auditor’s responsibility gHo sPY[  
审计意见段 opinion Gl"|t't (  
注册会计师的监管和盖章auditor’s signature bEKhU\@=J  
会计师事务所的名称、地址和盖章auditor’s address g7"2}|qxo  
报告日期 date of the Auditor’s report @9tzk [  
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无保留意见 unqualified audit report 7tbY >U8  
非无保留意见 modified audit report @PT([1C  
保留意见 qualified opinion OUk"aAo  
无法表示意见 disclaimer BPuum  
否定意见 adverse %E \zR/