[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 F#W'>WB
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四大”会计师事务所： 9g "?`_  
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普华永道 Princewater - houseCoopers j>P>MdZtk  
安永 Ernst & Young @'~v~3 $S  
毕马威 KPMG z^=9 %tLJ  
德勤 Deloitte Touche Tohmatsu &{l?j>|TM  
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安达信 Arthur Anderson &~uzu{  
安然 Enron ? NVN&zD]  
世通 worldcom @YV-8;hO  
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国际机构的名称：： |8V+(V zl  
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国际会计师联合会 IFAC 8]+hfB/  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB
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美国注册会计师协会 AICPA VxaJ[s3PQ&  
中国注册会计师协会 CICPA Fe`$mtPu.  
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审计 audit 'KM@$2tK^q  
内部审计 internal audit s6!aGZ  
政府审计 public sector audit kg9ZSkJr  
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账项基础审计 accounting number-based audit M(SH3~  
风险导向审计方法 risk-oriented audit approach +
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其他鉴证业务 audit related services vvdC.4O  
审阅业务 review u9sffX5x[J  
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有限责任公司制 limited liability companies, LLCs E+F!u5u  
有限责任合伙制 limited liability partnerships, LLPs bi[vs|  
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注册会计师职业道德规范 code of ethics for professional accountants 6YYZ S2  
　　　　　　　　　　　 Rules of professional conduct g$9Yfu  
独立 independence } n_9d.  
客观 objectivity OG/R6k.  
公正 integrity jD'\\jAUdm  
专业胜任能力 professional competence *|ubH?71%Y  
应有关注 due care <5?.
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保密 confidentiality confidence %A:<rO85o  
职业行为 professional conduct Lk=f^qJ ]  
技术准则 technical standards &F)P3=  
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保持实质上的独立和形式上的独立 ;1K.SDj  
The member is, and is seen to be independent ->$Do$  
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费用 fee 3Sf<oYF  
佣金 commission bp;b;f>  
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经济利益 interest ~ex1,J*}t  
经济利益的冲突 conflicts of interest -05#/-Z=  
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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. -7$7TD`'7  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Wyw/imr  
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更换会计师事务所 Changes in professional appointments {!Jw+LPv$$  
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国际趋同 global convergence /international convergence #4DEb<D  
鉴证业务 assurance services N'=8Dj  
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全面质量管理 quality control of audit z3[ J>  
　　　　　　 Enforce the ethical guidance o.*8$$  
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注册会计师的法律责任Professional responsibility MXq+aS{  
“深口袋”理论 deep-pocket theory ][I}yOD70  
创新会计处理 creative accounting o{37}if  
诉讼爆炸 litigation explosion edx-R-Dc-1  
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违约 breach the contract oZQ%
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过失 negligence pmv;M`_|R  
　　 Misconduct H?m9HBDpn  
欺诈 cheat / illegal acts L$=6R3GI  
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审计目标 audit objectives  Sbc  
怀疑态度 suspend iLIH |P%  
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财务报表认定： financial statement assertions 1}%vZE2  
存在 existence wi|'pKG  
权利与义务 rights and obligations J-P> ~ L"  
发生 occurrence >ZTRwy`_(  
完整性 completeness 2/
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准确性和计价 measurement and valuation q@1b{q#C5  
分类和可理解性 classification and understandability f!|7j}3  
　　　　　　　 presentation and disclosure ds}:t.3}6  
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财务报表循环 cycles [AstD9  
Sales and receivables cycle h8i ic  
Purchases and payables cycle k?zw4S  
Wages and salaries cycle 7_xQa$U[  
Petty cash cycle @eU;oRVc{  
Inventory recording cycle wJ,l"bnq  
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截止 cut-off b1>zGC^|  
审计任务约定书 the letter of engagement F%Oy4*4  
管理层声明书 report of the directors’ responsibilities for the financial statement nd_+g2x'  
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审计证据 audit evidence "#Qqwsw7  
审计工作底稿 audit working paper `@!4#3H  
审计记录 audit records $Y& 8@/L  
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计划工作 planning Cak`}J 2  
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. DyhW_PH2J  
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审计风险 audit risk E}LYO:  
检查风险 detection risk <Ih)h$8`  
重大错报风险 risk of material misstatement in audit report }TfZ7~o[  
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风险评估 risk evaluation " iAwD8-  
分析复核程序 analytical review procedures eLPWoQXt  
内部控制 internal control hA 1_zKZ  
局限性 limitation `>'%!E9G  
控制环境 control environment h\dq]yOl  
信息系统与沟通 information system and communication 36iDiT_  
符合性测试 compliance test nsW#  
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控制测试 control test {HoeK>rd  
报表层次重大错报 material misstatement on level of financial statement '&v.h#<  
认定层次重大错报 material misstatement on level of assertion XLQt>y )  
实质性程序 substantial procedures +OEqDXR+_  
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舞弊 fraud SWwL.-+E]  
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审计抽样 sampling A><w1-X&=o  
抽样风险 sampling risk fib#)KE  
非抽样风险 non-sampling risk iwM$U( 9  
统计抽样 statistical sampling 'Z;8-1M?O  
非统计抽样 non-statistical sampling e"g=A=S  
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销售与收款循环审计 Sales and receivables cycle ':fq/k3;&  
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采购与付款循环审计 Purchases and payables cycle ' 5tk0A  
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存货与仓储循环审计 Inventory recording cycle oyfY>^bs  
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监盘 physical inspection nLvF^%P8  

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筹资与投资循环审计 Investment and finance cycle GQ-fEIi{  
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货币资金审计 Audit of monetary assets %m
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完成审计工作 finish the audit work H<N$z3k  
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期初余额 opening balance 'aV/\a:*  
期后事项events after the balance sheet date (Mzv"FN]  
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或有事项contingent evens l4O&*,}l##  
试算平衡表trail balance &AUtUp kOo  
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审计报告 qnc?&f  
Audit report F x4s)(  
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审计报告的要素  c
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标题 title THN//}d  
收件人 receiver lq'MLg  
引言段 introduction GBg~NkC7.  

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管理层对财务报表的责任段 management’s responsibility for the financial statements u2 a#qU5*  
注册会计师的责任段 auditor’s responsibility `AcUxnO  
审计意见段 opinion > a?K![R  
注册会计师的监管和盖章auditor’s signature }w_r(g?\  
会计师事务所的名称、地址和盖章auditor’s address MrU0Jrk4+  
报告日期 date of the Auditor’s report  WPu-P  
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无保留意见 unqualified audit report ; <NK  
非无保留意见 modified audit report <6rc8jYz  
保留意见 qualified opinion '73g~T%$^*  
无法表示意见 disclaimer /}kG$~  
否定意见 adverse (,`R>Dk