[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 $P=B66t ^  
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四大”会计师事务所： Z%h
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普华永道 Princewater - houseCoopers E5^P*6c(  
安永 Ernst & Young )@vhqVv?  
毕马威 KPMG =[N=mC  
德勤 Deloitte Touche Tohmatsu ,F&TSzH[@v  
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安达信 Arthur Anderson NNKI+!vg  
安然 Enron h=:*cqp4  
世通 worldcom *=sMJY9#jE  
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国际机构的名称：： W^a-K  
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国际会计师联合会 IFAC ^Y;}GeA
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国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB W0zRV9"P  
美国注册会计师协会 AICPA x.5!F2$  
中国注册会计师协会 CICPA e8WuAI86  
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审计 audit )[t zAaP7  
内部审计 internal audit > whcZ.8  
政府审计 public sector audit GnX+.uQL|  

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账项基础审计 accounting number-based audit _H,xnh#nZ  
风险导向审计方法 risk-oriented audit approach _Q9Mn-&qQ  
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其他鉴证业务 audit related services w5C$39e\G  
审阅业务 review ?%|w?Fdx-  
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有限责任公司制 limited liability companies, LLCs Rm&^[mv  
有限责任合伙制 limited liability partnerships, LLPs }@)r\t4m  
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注册会计师职业道德规范 code of ethics for professional accountants P{bRRn4Z  
　　　　　　　　　　　 Rules of professional conduct 6`c5\G+  
独立 independence K@f@vyw]  
客观 objectivity
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公正 integrity ?Iin/<y  
专业胜任能力 professional competence qG6?k}\\  
应有关注 due care ; ,vGw<|o  
保密 confidentiality confidence Q!91uNL  
职业行为 professional conduct Jw4#u5$$Z  
技术准则 technical standards >U~{WM$"Y  
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保持实质上的独立和形式上的独立 $fzO:br5WJ  
The member is, and is seen to be independent \80W?9qj  
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费用 fee iL$~d@AEn  
佣金 commission 8t)?$j$  
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经济利益 interest 5LX%S.CW  
经济利益的冲突 conflicts of interest '^{:HR#i  
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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. /<R[X>]<F  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 8PB 8h  
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更换会计师事务所 Changes in professional appointments sTSNu+  
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国际趋同 global convergence /international convergence 6CV9ewr  
鉴证业务 assurance services KLBX2H2^0  
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全面质量管理 quality control of audit tKX+eA]  
　　　　　　 Enforce the ethical guidance S;8gX1Uf  
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注册会计师的法律责任Professional responsibility [0?W>A*h  
“深口袋”理论 deep-pocket theory ,J4rKGG  
创新会计处理 creative accounting WAUgbImc{  
诉讼爆炸 litigation explosion S]x\Asj;w  
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违约 breach the contract fZtuP1-4  
过失 negligence YApm)O ={  
　　 Misconduct h]jy):9L  
欺诈 cheat / illegal acts ?/1Eu47  
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审计目标 audit objectives @OGHS}-\  
怀疑态度 suspend !de`K |  
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财务报表认定： financial statement assertions o()No_.8H  
存在 existence tJvs ?eZ)  
权利与义务 rights and obligations u Wxl\+_i  
发生 occurrence SMn(c  
完整性 completeness ~wFiq)v(  
准确性和计价 measurement and valuation .Y5o&at6s  
分类和可理解性 classification and understandability 2r"J"C  
　　　　　　　 presentation and disclosure KL\hV .6  
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财务报表循环 cycles w(oi6kg  
Sales and receivables cycle z=6zc-$y 9  
Purchases and payables cycle l{mC|8X  
Wages and salaries cycle xl ]1TB@  
Petty cash cycle X.GK5Phd  
Inventory recording cycle Y =ksrs>w  
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截止 cut-off JFu9_=%+  
审计任务约定书 the letter of engagement v Ls*}+f  
管理层声明书 report of the directors’ responsibilities for the financial statement Q*ixg$
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审计证据 audit evidence ?Q~o<%U7  
审计工作底稿 audit working paper 0fog/c#q(  
审计记录 audit records )m$M
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计划工作 planning LDY3Ya`6m  
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. c<ORmg6  
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审计风险 audit risk %+iAL<S  
检查风险 detection risk O?t49=uB}  
重大错报风险 risk of material misstatement in audit report %W^Zob  
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风险评估 risk evaluation :E.T2n
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分析复核程序 analytical review procedures ] P>c{  
内部控制 internal control bJcO,M:2  
局限性 limitation X@ S~D7|ja  
控制环境 control environment 1G8,Eah  
信息系统与沟通 information system and communication tz9"#=}0  
符合性测试 compliance test a"D'QqtH  
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控制测试 control test o]DYS,v  
报表层次重大错报 material misstatement on level of financial statement 5><T#0W?  
认定层次重大错报 material misstatement on level of assertion L
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实质性程序 substantial procedures 5KTPlqm0qF  
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舞弊 fraud G_`Ae%'h  
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审计抽样 sampling _%u t#  
抽样风险 sampling risk "hnvND4=  
非抽样风险 non-sampling risk !j /54,  
统计抽样 statistical sampling $;rvKco)%  
非统计抽样 non-statistical sampling p,BoiYdi  
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销售与收款循环审计 Sales and receivables cycle L=dQ,yA  
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采购与付款循环审计 Purchases and payables cycle owx0J,,G  
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存货与仓储循环审计 Inventory recording cycle TZhYgV  
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监盘 physical inspection mD%IHzbn H  
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筹资与投资循环审计 Investment and finance cycle t +|t/1s2  
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货币资金审计 Audit of monetary assets &crR nv?  
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完成审计工作 finish the audit work 2(5/#$t  
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期初余额 opening balance < cxe   
期后事项events after the balance sheet date ?2q0[T?e  
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或有事项contingent evens ^VEaOKMr  
试算平衡表trail balance BO2s(8  
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审计报告 yxi&80$  
Audit report `I8ep=V Z  
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审计报告的要素 4";NT;_q5  
标题 title 'e_e*.z3  
收件人 receiver #pyFIUr=w  
引言段 introduction jOd+LXPJ  
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管理层对财务报表的责任段 management’s responsibility for the financial statements ..5.":  
注册会计师的责任段 auditor’s responsibility <zm:J4&>T  
审计意见段 opinion qHvU4v  
注册会计师的监管和盖章auditor’s signature {|'NpV  
会计师事务所的名称、地址和盖章auditor’s address 4 !m'9  
报告日期 date of the Auditor’s report 0oZZLi  
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无保留意见 unqualified audit report S$gLL kD1  
非无保留意见 modified audit report q/Zs]Gz  
保留意见 qualified opinion N)PkE>%X  
无法表示意见 disclaimer `KZu/r-M9  
否定意见 adverse N,UUM|?9_