[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 VjLv{f<p  
pv]2"|]V)  
四大”会计师事务所： 6^e}^~|  
`n?Rxhkwp  
普华永道 Princewater - houseCoopers pf$gv L  
安永 Ernst & Young aY
-7K._</  
毕马威 KPMG )_olJCdaP^  
德勤 Deloitte Touche Tohmatsu F}~qTF;H  
$uUR@l  
安达信 Arthur Anderson p?2^JJpUb  
安然 Enron =6'Fm$R  
世通 worldcom {n\
Ai3F-  
43?uTnX/  
国际机构的名称：： J'C9}7G  
19b@QgfWpb  
国际会计师联合会 IFAC Nsn~mY%  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB UR~s\m  
美国注册会计师协会 AICPA 3O*^[$vM  
中国注册会计师协会 CICPA 4<V}Aj8l  
q ;"/i*+3  
审计 audit .
XT]\'vW  
内部审计 internal audit B~B,L*kC2  
政府审计 public sector audit _#K?
yP?  
Ao+6^z_  
账项基础审计 accounting number-based audit :cvT/xhO  
风险导向审计方法 risk-oriented audit approach [vqf hpz  
Ggry,3X3  
0^vz /y1c  
其他鉴证业务 audit related services uJ`:@Z^J  
审阅业务 review +ib&6IU  
K7R!E,oPg  
有限责任公司制 limited liability companies, LLCs mw&'@M_(7  
有限责任合伙制 limited liability partnerships, LLPs 9ZNzC i!  
-AN5LE9-  
!dq$qUl/  
注册会计师职业道德规范 code of ethics for professional accountants :%_h'9Qq  
　　　　　　　　　　　 Rules of professional conduct iPdS>ee  
独立 independence ,T*\9'Q  
客观 objectivity D"gv:RojD  
公正 integrity 6of9lO:  
专业胜任能力 professional competence vmg[/#  
应有关注 due care ,FwpHs $A  
保密 confidentiality confidence (&SPMhs_|(  
职业行为 professional conduct +Sc2'z>R  
技术准则 technical standards *q"1I9zvT  
CG;+Z-"X  
保持实质上的独立和形式上的独立 %l?*w~x  
The member is, and is seen to be independent Y-lwS-Ii  
uFA}w:Fm  
费用 fee _6! iv  
佣金 commission z\"9T?zoo  
7K ~)7U  
经济利益 interest %(|-+cLW+  
经济利益的冲突 conflicts of interest !jf!\U u[U  
\l%##7DRp]  
舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. Z;S)GUG^  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. eLLOE)x  
r KYQ 8T  
更换会计师事务所 Changes in professional appointments E 6+ ooB[  
\H&;.??W  
Jd~Mq9(  
国际趋同 global convergence /international convergence LP !d|X  
鉴证业务 assurance services %k<+#j6ZH  
-oTdi0P  
全面质量管理 quality control of audit "!_vQ^y  
　　　　　　 Enforce the ethical guidance Kn1T2WSAg  
[)?9|yY"`  
!L ( )3=  
注册会计师的法律责任Professional responsibility ~k%X W$cV  
“深口袋”理论 deep-pocket theory [kTckZv  
创新会计处理 creative accounting [+8*}03  
诉讼爆炸 litigation explosion _DAqL@5n  
"_2;+@+  
违约 breach the contract 65nK1W`i  
过失 negligence 2'@
D0L  
　　 Misconduct );h  
欺诈 cheat / illegal acts  [aG   
9R">l5u  
审计目标 audit objectives }u1h6rd `  
怀疑态度 suspend gW^4@q  
Z?d][zGw  
财务报表认定： financial statement assertions f$5\ b[O
 
存在 existence !@*= b1  
权利与义务 rights and obligations >3*a&_cI=k  
发生 occurrence wz{c;v\J^  
完整性 completeness r i)`
e  
准确性和计价 measurement and valuation pFV~ 1W:  
分类和可理解性 classification and understandability GvvKM=1  
　　　　　　　 presentation and disclosure _0ZU I^#  
CMyz!jZ3  
财务报表循环 cycles 6y "]2UgQk  
Sales and receivables cycle >^
IUS8v  
Purchases and payables cycle ktRGl>J  
Wages and salaries cycle =p7id5"  
Petty cash cycle 17`-eDd  
Inventory recording cycle tv Zq):c  
ggrkj0  
截止 cut-off d^v.tYM$N  
审计任务约定书 the letter of engagement fdHFSnQ g  
管理层声明书 report of the directors’ responsibilities for the financial statement :`lP+y?a1  
X4!Jj*  
审计证据 audit evidence OOXP1L  
审计工作底稿 audit working paper (Q&O'ng1  
审计记录 audit records lauq(aD_C  
gX$gUB) x  
aL&9.L|1g  
计划工作 planning 6'x3g2C/  
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. mg>wv[ 7  
MttFB;Tp  
审计风险 audit risk uRYq.`v,  
检查风险 detection risk nywC]T  
重大错报风险 risk of material misstatement in audit report "c?31$6  
V6h8+|hK  
6__HqBQ  
风险评估 risk evaluation Ino]::ZJ/  
分析复核程序 analytical review procedures i)Q d>(v  
内部控制 internal control VS!v7-_N5  
局限性 limitation Pp_? z0M  
控制环境 control environment w~jm0jK]  
信息系统与沟通 information system and communication LU8:]zOY  
符合性测试 compliance test yjq|8.L[ G  
RTDplv; ]  
[
0]J 2  
控制测试 control test ImD&~^-_<  
报表层次重大错报 material misstatement on level of financial statement [wnaF|h  
认定层次重大错报 material misstatement on level of assertion sTep2W.9  
实质性程序 substantial procedures ]0SqLe  
=fdW H4  
):nC%0V  
舞弊 fraud P_H_\KsH*(  
`B:hXeI  
审计抽样 sampling e 'F:LMX  
抽样风险 sampling risk )O$S3ojZ  
非抽样风险 non-sampling risk (d*||"  
统计抽样 statistical sampling Sfp-ns32%A  
非统计抽样 non-statistical sampling k*C[-5&#  
#yU"n-eLR  
+(z[8BJl  
销售与收款循环审计 Sales and receivables cycle jGo\_O<of  
.u=|h3&  
采购与付款循环审计 Purchases and payables cycle ( z F_<  
g!r)yzK  
存货与仓储循环审计 Inventory recording cycle Q`Q"p  
"3|OB, <;:  
监盘 physical inspection &&m1_K  
\3%3=:  
筹资与投资循环审计 Investment and finance cycle 4x?I,cAN  
6+"gk(  
货币资金审计 Audit of monetary assets QFoCi&  
]2ycJ >w  
完成审计工作 finish the audit work ?Y D Ml  
}jU)s{>fb  
期初余额 opening balance a<>cbP  
期后事项events after the balance sheet date w lslG^^(!  
?'"BX  
或有事项contingent evens x9 n(3Oa  
试算平衡表trail balance Z!jJ93A"  
'z)cieFKP  
tw.z5  
~?)y'?  
审计报告 ,S@B [+VZ  
Audit report -mo4`F  
ZP&iy$<L  
审计报告的要素 tK'9%yA\  
标题 title t("koA=.  
收件人 receiver /F''4%S?E  
引言段 introduction gw%L M7yQR  

a
1[J>  
管理层对财务报表的责任段 management’s responsibility for the financial statements Goy[P2 m  
注册会计师的责任段 auditor’s responsibility z(2G"}  
审计意见段 opinion LfK/wSvWw  
注册会计师的监管和盖章auditor’s signature {i3=N{5b  
会计师事务所的名称、地址和盖章auditor’s address P3Ah1X7W"C  
报告日期 date of the Auditor’s report [a}Idi` K  
r(_Fr# Qn  
无保留意见 unqualified audit report ?P#\CW  
非无保留意见 modified audit report (Kg)cc[B`  
保留意见 qualified opinion m5HMtoU  
无法表示意见 disclaimer gp H@F
X  
否定意见 adverse  Bs>S2]