[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 O&#bC  
/j]r?KAzw  
四大”会计师事务所： "y>\ mC
  
Ejdw"P"  
普华永道 Princewater - houseCoopers $+IE`(Ckf  
安永 Ernst & Young ]E66'  
毕马威 KPMG 28[dTsd%  
德勤 Deloitte Touche Tohmatsu \lKiUy/  
a;Ic!:L
 
安达信 Arthur Anderson
c
7j^OP  
安然 Enron Kp*nOZ  
世通 worldcom %$j)?e  
&XosD
t  
国际机构的名称：： fGiN`j}j  
ZdE
eY|
j  
国际会计师联合会 IFAC ^R.#n[-r2  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 5_+vjV;5  
美国注册会计师协会 AICPA 4BG6C'`%  
中国注册会计师协会 CICPA 7z \I\8  
 40pGu  
审计 audit 'Y+AU#1~H  
内部审计 internal audit p\o=fcH%E  
政府审计 public sector audit Qp7|p  
?JTy+V2t  
账项基础审计 accounting number-based audit 7?K?-Oj  
风险导向审计方法 risk-oriented audit approach v]g/ 5qI&  
|U?5% L  
g$~3@zD  
其他鉴证业务 audit related services b .k J&c  
审阅业务 review - Z"w  
%3'4Qmp R  
有限责任公司制 limited liability companies, LLCs 9`\hG%F  
有限责任合伙制 limited liability partnerships, LLPs ]RmQ*F -  
TX]4Y953D  
o#{D;'  
注册会计师职业道德规范 code of ethics for professional accountants t=iSMe  
　　　　　　　　　　　 Rules of professional conduct n.C.th >Y1  
独立 independence chsjY]b  
客观 objectivity -zg,pK$+  
公正 integrity 2q J}5  
专业胜任能力 professional competence o)KF+[^  
应有关注 due care 1oaiA/bq  
保密 confidentiality confidence S\GC^ FK  
职业行为 professional conduct hGcq>Cvf  
技术准则 technical standards a +Q9kh  
9^J8V]X  
保持实质上的独立和形式上的独立 ahkSEE{  
The member is, and is seen to be independent X'Q$v~/  
< vU<:S  
费用 fee I#Ay)+D  
佣金 commission IpY  R  
#M6@{R2_  
经济利益 interest !*.mcIQT  
经济利益的冲突 conflicts of interest cj-P&D[Ny[  
|@={:gRJ{x  
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. JxI}#iA  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. o=?sMq1<  
R8UtX9'*sa  
更换会计师事务所 Changes in professional appointments m8H|cQ@Uu  
p~I+ZYWF'  
!8vHN=)z  
国际趋同 global convergence /international convergence au2ieZZ[  
鉴证业务 assurance services 0Fsz  
_{&znXf>?6  
全面质量管理 quality control of audit sM
({u/  
　　　　　　 Enforce the ethical guidance &^4\
Rx_I  
8Cz_LyL  
=?T\zLN=  
注册会计师的法律责任Professional responsibility blph&[`}I  
“深口袋”理论 deep-pocket theory ,"  
创新会计处理 creative accounting E\#hcvP  
诉讼爆炸 litigation explosion CQ2{5  
dlN(_6>b  
违约 breach the contract W
m4@
+}  
过失 negligence i4 KW  
　　 Misconduct < i*v  
欺诈 cheat / illegal acts on $?c  
U?JZ23>bbw  
审计目标 audit objectives l
DO9GNz$  
怀疑态度 suspend Jt"0|+g|  

:Ts"f*  
财务报表认定： financial statement assertions MVz=:2)J2  
存在 existence `w6\II)aB  
权利与义务 rights and obligations QIF|pZ+^  
发生 occurrence ,K .P,z~*  
完整性 completeness xn1  
准确性和计价 measurement and valuation mv%fX2.  
分类和可理解性 classification and understandability Qn(e[ C6\  
　　　　　　　 presentation and disclosure *W,"UL6U8y  
D4<nS<8  
财务报表循环 cycles {<iIL3\mC  
Sales and receivables cycle {S(?E_id5b  
Purchases and payables cycle P%f],f  
Wages and salaries cycle $n& alcU  
Petty cash cycle AU}e^1h  
Inventory recording cycle IBb3A  
'YQ"Lf   
截止 cut-off V"(S<o  
审计任务约定书 the letter of engagement w-};\]I  
管理层声明书 report of the directors’ responsibilities for the financial statement Kvv&# eO\  
-fuSCj  
审计证据 audit evidence G`PSb<h\oc  
审计工作底稿 audit working paper 6UR.,*f=  
审计记录 audit records ct=|y(_  
~F^=7oq  
6c>t|=Ss(  
计划工作 planning 1@RctI_}  
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. v5i
[jM8  
E{sTxOI$  
审计风险 audit risk o0&jel1a  
检查风险 detection risk } WY7!Y  
重大错报风险 risk of material misstatement in audit report ?dlQE,hB$  
DtG><g}[]  
T!eeMsI
 
风险评估 risk evaluation CUfD[un2D  
分析复核程序 analytical review procedures dQ@e+u5  
内部控制 internal control ?Q;8D@   
局限性 limitation QgO@oV*S  
控制环境 control environment /=>z|?z3  
信息系统与沟通 information system and communication A;m)/@  
符合性测试 compliance test @4
Z>;  
H>_ FCV8  
3g9xTG);eA  
控制测试 control test ]H0BUg  
报表层次重大错报 material misstatement on level of financial statement [[P?T^KT  
认定层次重大错报 material misstatement on level of assertion }MW*xtGV  
实质性程序 substantial procedures xcwyn\93)  
hL~@Ah5&t  
1U.se`
L  
舞弊 fraud o{pQDI {R  
)(TaVHJR  
审计抽样 sampling JVf8KHDj  
抽样风险 sampling risk P;bl+a'gu  
非抽样风险 non-sampling risk
&F9BaJ  
统计抽样 statistical sampling A U9Y0<  
非统计抽样 non-statistical sampling <iunDL0  
G<OC99;8  
Gp'rN}i^  
销售与收款循环审计 Sales and receivables cycle ;X-~C.7k  
qEPvV  
采购与付款循环审计 Purchases and payables cycle ;0O3b  
zm) ]cq
 
存货与仓储循环审计 Inventory recording cycle DxR__  
Pe8WBr;`  
监盘 physical inspection `Gzuk
h  
=z'- B~  
筹资与投资循环审计 Investment and finance cycle y[Zl,v7  
z:-a7_  
货币资金审计 Audit of monetary assets f1(V~{N,+  
f305yo  
完成审计工作 finish the audit work U(3+*'8r,1  
D% }?l  
期初余额 opening balance nx`!BNL'V  
期后事项events after the balance sheet date r-v;A  
&$tBD@7  
或有事项contingent evens 6js94ko[  
试算平衡表trail balance Wk"4mq  
3P~I'FQ  
Wz}RJC7p  
<uDEDb1|l  
审计报告 [H)
NkR;I  
Audit report B ~QX{  
Gf\Dc  
审计报告的要素 zJWBov
T/  
标题 title 1OK,r`   
收件人 receiver S. rlF1`  
引言段 introduction BM!\U 6  
~Z!!wDHS  
管理层对财务报表的责任段 management’s responsibility for the financial statements |E-/b6G  
注册会计师的责任段 auditor’s responsibility MO&QR-OY  
审计意见段 opinion \.y|=Ql_u  
注册会计师的监管和盖章auditor’s signature 2%U)y;$m2  
会计师事务所的名称、地址和盖章auditor’s address ,IoPK!5xy  
报告日期 date of the Auditor’s report eBX#^  
MEMD8:['  
无保留意见 unqualified audit report U.is:&]E  
非无保留意见 modified audit report ]C_g:|q  
保留意见 qualified opinion {2G9>'  
无法表示意见 disclaimer Jaz|b`KDj  
否定意见 adverse Xd/gvg{??0