[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 /K7Bae5h  
Hi^ 35  
四大”会计师事务所： K[kds`  
Qh*)pt]n  
普华永道 Princewater - houseCoopers (~h7rAEc  
安永 Ernst & Young ;;:">@5
 
毕马威 KPMG p"2m9
0IO  
德勤 Deloitte Touche Tohmatsu j(j#0dXLh  
w4UD/zO  
安达信 Arthur Anderson 4R x~s7l  
安然 Enron AcKU^T+  
世通 worldcom /iplU  
kd yAl,  
国际机构的名称：： z) :ka"e  
vd`O aM}#U  
国际会计师联合会 IFAC IroPx#s:i  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 'xIyG
De  
美国注册会计师协会 AICPA J,??x0GDx,  
中国注册会计师协会 CICPA jgG $'|s}  
?=<~^Lk  
审计 audit P$
g^vS+  
内部审计 internal audit _Hc%4I  
政府审计 public sector audit oB p3JX9_f  
tAERbiH  
账项基础审计 accounting number-based audit "Ht'{&  
风险导向审计方法 risk-oriented audit approach %
,0%NjK  
=~&VdPZ  
S<"oUdkz
 
其他鉴证业务 audit related services =J](.78  
审阅业务 review 6hO-H&r++  
fN@{y+6  
有限责任公司制 limited liability companies, LLCs hUh+JW  
有限责任合伙制 limited liability partnerships, LLPs SrFx_n  
pr_>b`p6  
5Q W}nRCZ  
注册会计师职业道德规范 code of ethics for professional accountants P;73Hr[E#  
　　　　　　　　　　　 Rules of professional conduct 8f|98T"  
独立 independence wjrG7*_Y4v  
客观 objectivity /&r|ec5  
公正 integrity [KSH~:h:NR  
专业胜任能力 professional competence ,!Q]q^{C:W  
应有关注 due care 0Qnd6mb  
保密 confidentiality confidence vy[C'a  
职业行为 professional conduct 7/aOsW"6  
技术准则 technical standards k[%aCGo  
9gy(IRGq/  
保持实质上的独立和形式上的独立 {]^O:i "  
The member is, and is seen to be independent d1c0l{JV3  
lj4o#^lC  
费用 fee g
v|"OlB  
佣金 commission ]n;1x1'  
%Ds+GM -  
经济利益 interest y!~qbh[  
经济利益的冲突 conflicts of interest :QPf~\w?  
uR$i48}  
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. I-DXb M  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. V%*b@zv  
^AL2H'  
更换会计师事务所 Changes in professional appointments dEp7{jY1O  
$=)gpPT  
Z.1> kZ  
国际趋同 global convergence /international convergence Ch19h8M  
鉴证业务 assurance services
PX2c[CDE^  
V kjuy
K  
全面质量管理 quality control of audit aJzLrX  
　　　　　　 Enforce the ethical guidance Rko M~`CT  
g9~]s9  
n<7u>;SJQ  
注册会计师的法律责任Professional responsibility v-Qmx-N  
“深口袋”理论 deep-pocket theory Dd,2;#_  
创新会计处理 creative accounting ;j9\b9m  
诉讼爆炸 litigation explosion > 'i  
3I $>uR  
违约 breach the contract l
6
3hLz  
过失 negligence YlF%U Pp  
　　 Misconduct ~b)74M /  
欺诈 cheat / illegal acts \)/yC74r7(  
=5x&
8
i  
审计目标 audit objectives G8J*Wnwu[K  
怀疑态度 suspend te,[f  
!)pdamdA  
财务报表认定： financial statement assertions k~.&j"K  
存在 existence h@ )  
权利与义务 rights and obligations hgj
<>H|  
发生 occurrence F_H82BE+3  
完整性 completeness =d)-Fd2li  
准确性和计价 measurement and valuation Vzl^Ka'  
分类和可理解性 classification and understandability &JP-O60  
　　　　　　　 presentation and disclosure Wl-<HR!n  
. (}1%22  
财务报表循环 cycles [eUf
tr9&0  
Sales and receivables cycle V[nQQxWp=  
Purchases and payables cycle bZ1 78>J]  
Wages and salaries cycle E
3aDDFDH  
Petty cash cycle .(CP. d  
Inventory recording cycle ye}p~&  
~j9O$s~)  
截止 cut-off Wwujh2g"0|  
审计任务约定书 the letter of engagement `bjizS'^  
管理层声明书 report of the directors’ responsibilities for the financial statement &#yR;{  
'#/G,%m<!i  
审计证据 audit evidence qIMA6u/  
审计工作底稿 audit working paper cV{o?3<:B  
审计记录 audit records 3?n>yS  
OEx^3z^  
"vZ!vt#'Y  
计划工作 planning i0jBZW"_1$  
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. Av'GB  
umi5Wb<  
审计风险 audit risk QPtGdd  
检查风险 detection risk ~m^ #FJ
u  
重大错报风险 risk of material misstatement in audit report `n5"0QRd  
Y!J >U  
} a AH  
风险评估 risk evaluation 6/V3.UP-  
分析复核程序 analytical review procedures <FI-zca  
内部控制 internal control 0&_UH}10  
局限性 limitation 4(Iplo*Ys@  
控制环境 control environment 6Htg5o|W  
信息系统与沟通 information system and communication *^%Q0mU[  
符合性测试 compliance test 3jB$2: #  
,Uhb  
jw<pK4?y  
控制测试 control test @f]{>OS  
报表层次重大错报 material misstatement on level of financial statement U-/ {0zB  
认定层次重大错报 material misstatement on level of assertion VA*
y|Q6  
实质性程序 substantial procedures n_ lo`  
B33$
pUk  
&F STpBu  
舞弊 fraud evkH05+;W  
. 8N.l^0,  
审计抽样 sampling h.O$]:N  
抽样风险 sampling risk B(xN Gs  
非抽样风险 non-sampling risk WOuEW w=  
统计抽样 statistical sampling MUfG?r\t  
非统计抽样 non-statistical sampling xk&Jl#
v  
[ i#zP  
^P151*=D  
销售与收款循环审计 Sales and receivables cycle 9z)5Mdf1j  
;22oY>w  
采购与付款循环审计 Purchases and payables cycle >D201&*G%  
ok|qyN+  
存货与仓储循环审计 Inventory recording cycle L_=3<nE  

y6]vl=^L  
监盘 physical inspection 8JmFi  
b[V^86X^  
筹资与投资循环审计 Investment and finance cycle _uc hU=  
F 8B#}%JE  
货币资金审计 Audit of monetary assets aaD;jxT&M|  
~3uP6\F  
完成审计工作 finish the audit work ME'|saP  
q.,JVGMS  
期初余额 opening balance Xy5e5K  
期后事项events after the balance sheet date t%F0:SH  
OS8q( 2z?s  
或有事项contingent evens Y>'|oygHA  
试算平衡表trail balance J9~g|5  
|4'Y/re  
x?&$ci  
3}e%[AKh  
审计报告 bV,}Pp+/"!  
Audit report b0oMs=uBn  
_a1x\,R|DB  
审计报告的要素 Ol!ntNhXm  
标题 title s6>ZREf#J  
收件人 receiver _3ZYtmn.  
引言段 introduction M![J2 =  
JH7<  
管理层对财务报表的责任段 management’s responsibility for the financial statements z[Xd%mhjO  
注册会计师的责任段 auditor’s responsibility h<$MyN4]g  
审计意见段 opinion i>(e}<i  
注册会计师的监管和盖章auditor’s signature ~?(N  
会计师事务所的名称、地址和盖章auditor’s address 8YbE`32  
报告日期 date of the Auditor’s report Hw4%uS==V  
MdW]MW {  
无保留意见 unqualified audit report ?!+MM&c-n  
非无保留意见 modified audit report DY`kx2e!  
保留意见 qualified opinion <~WsD)=$  
无法表示意见 disclaimer EKO[!,  
否定意见 adverse T:; 2