[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 "`qmeZ$rg  
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四大”会计师事务所： Jw3VWc ]]  
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普华永道 Princewater - houseCoopers ce@1#}*  
安永 Ernst & Young ~(OG3`W!  
毕马威 KPMG \H^DiF%f9  
德勤 Deloitte Touche Tohmatsu !_C*2+f  
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安达信 Arthur Anderson viB'ul7o  
安然 Enron 5]pvHc  
世通 worldcom U:"X *  
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国际机构的名称：： DSjEoWj   
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国际会计师联合会 IFAC OSreS5bg  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB C+o1.#]JM  
美国注册会计师协会 AICPA @h7)M:l  
中国注册会计师协会 CICPA M3 MB{cA2  
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审计 audit ;Z^\$v9?  
内部审计 internal audit \PReQ|[ah  
政府审计 public sector audit uH*moVw@5  
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账项基础审计 accounting number-based audit m31l[e  
风险导向审计方法 risk-oriented audit approach F
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其他鉴证业务 audit related services b y07l5
 
审阅业务 review t5O '7x  
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有限责任公司制 limited liability companies, LLCs #+CH0Z  
有限责任合伙制 limited liability partnerships, LLPs ^UU@7cSi|G  
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注册会计师职业道德规范 code of ethics for professional accountants 3(&k4  
　　　　　　　　　　　 Rules of professional conduct 6g*?(Y][  
独立 independence 0zQ~'x  
客观 objectivity X1DE   
公正 integrity 5@QJ+@j|  
专业胜任能力 professional competence F8xz^UQ O  
应有关注 due care pLYLHS`*  
保密 confidentiality confidence e={ ?d6  
职业行为 professional conduct ~jz!jF~I  
技术准则 technical standards 6roq 1=   
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保持实质上的独立和形式上的独立 &t)$5\r  
The member is, and is seen to be independent }H#C<: A  
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费用 fee c,>y1%V*S{  
佣金 commission K;8{qQ*  
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经济利益 interest >c`r&W.t  
经济利益的冲突 conflicts of interest z}BuR*WSY{  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. u
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差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.  P5Bva  
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更换会计师事务所 Changes in professional appointments %Ev)Hk  
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国际趋同 global convergence /international convergence d9iVuw0u<  
鉴证业务 assurance services [_T 6  
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全面质量管理 quality control of audit v[~~q  
　　　　　　 Enforce the ethical guidance kxQ al  
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注册会计师的法律责任Professional responsibility <)  cJz  
“深口袋”理论 deep-pocket theory -M6#,Ji  
创新会计处理 creative accounting V~#8lu7;  
诉讼爆炸 litigation explosion 3>>Ca;>$  
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违约 breach the contract a#D \8;  
过失 negligence fQU5'wGp  
　　 Misconduct '}
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欺诈 cheat / illegal acts .TeGA;  
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审计目标 audit objectives @Os0A  
怀疑态度 suspend XqLR2d  
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财务报表认定： financial statement assertions /z m+  
存在 existence #.<Dq8u  
权利与义务 rights and obligations 7aS%;EU  
发生 occurrence :FUxe kz  
完整性 completeness wZ5k|5KtW  
准确性和计价 measurement and valuation vs^)=  
分类和可理解性 classification and understandability /&Hl62Ak  
　　　　　　　 presentation and disclosure I)\{?LdHR  
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财务报表循环 cycles !eHQe7_  
Sales and receivables cycle E]Qd5l  
Purchases and payables cycle Bx/)Sl@  
Wages and salaries cycle a8YFH$Xh  
Petty cash cycle ?7#{#sj  
Inventory recording cycle W K(GR\@  
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截止 cut-off : IO"' b  
审计任务约定书 the letter of engagement \WqC^Di  
管理层声明书 report of the directors’ responsibilities for the financial statement !
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审计证据 audit evidence Sc ijf 9  
审计工作底稿 audit working paper Sim$:5
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审计记录 audit records _1jbNQa  
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计划工作 planning  Spw^h=o  
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. as73/J6  
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审计风险 audit risk Z6zLL   
检查风险 detection risk bZ#KfR  
重大错报风险 risk of material misstatement in audit report [s[!PlazX  
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风险评估 risk evaluation Vp1Q^`a{G  
分析复核程序 analytical review procedures ewdcAF5  
内部控制 internal control BM9:|}\J65  
局限性 limitation g*-}9~  
控制环境 control environment Uw?25+[b  
信息系统与沟通 information system and communication cJ>^@pd{  
符合性测试 compliance test R|k!w ]  
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控制测试 control test o{' JO3  
报表层次重大错报 material misstatement on level of financial statement &gP1=P,!  
认定层次重大错报 material misstatement on level of assertion EUq6) K  
实质性程序 substantial procedures _7R 6%^  
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舞弊 fraud [U$`nnp  
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审计抽样 sampling ?es9
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抽样风险 sampling risk Abpzf\F  
非抽样风险 non-sampling risk 9%dO"t$-q  
统计抽样 statistical sampling ]vuxeu[cu,  
非统计抽样 non-statistical sampling z
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销售与收款循环审计 Sales and receivables cycle Snq0OxS[v  
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采购与付款循环审计 Purchases and payables cycle iA4VT,  
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存货与仓储循环审计 Inventory recording cycle u$ vLwJ|o  
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监盘 physical inspection >w1jfpQ@t$  
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筹资与投资循环审计 Investment and finance cycle rc}=`D`  
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货币资金审计 Audit of monetary assets Q@TeU#2 Y  
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完成审计工作 finish the audit work V.!z9AQ  
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期初余额 opening balance wh3Wuh?x  
期后事项events after the balance sheet date YCBUc<)  
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或有事项contingent evens "77 l~3  
试算平衡表trail balance 6f J5Y iQ  
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审计报告 3ZAzv en  
Audit report s="cg0PD  
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审计报告的要素 UFE~6"t(  
标题 title S3dcE"hg  
收件人 receiver OQ<NB7'n0A  
引言段 introduction %Gjjl*`E  
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管理层对财务报表的责任段 management’s responsibility for the financial statements ,*wj~NE  
注册会计师的责任段 auditor’s responsibility ra]\!;}L0  
审计意见段 opinion PR>%@-Vgj  
注册会计师的监管和盖章auditor’s signature 0[s<!k9=  
会计师事务所的名称、地址和盖章auditor’s address !_:|mu'  
报告日期 date of the Auditor’s report (Jy >,~O  
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无保留意见 unqualified audit report h-@_.&P0e  
非无保留意见 modified audit report d`KW]HJw  
保留意见 qualified opinion "oCXG`.k&  
无法表示意见 disclaimer f q*V76F  
否定意见 adverse !?m8UE