[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  M" xZz  
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四大”会计师事务所： =W;
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普华永道 Princewater - houseCoopers XhQw+j~1.  
安永 Ernst & Young W\nHX I  
毕马威 KPMG `wP/Zp{Hy  
德勤 Deloitte Touche Tohmatsu i#CaKS  

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安达信 Arthur Anderson R-=_z6<  
安然 Enron P@^z:RS*{  
世通 worldcom 5HWwl.
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国际机构的名称：： [K"U_b}w  
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国际会计师联合会 IFAC ckH$E%j
 
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB U:s}/to  
美国注册会计师协会 AICPA L?Kz P.(t+  
中国注册会计师协会 CICPA 'd|Q4RE+W  
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审计 audit GI0x>Z+  
内部审计 internal audit {bAWc.  
政府审计 public sector audit 2N8rM}?90  
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账项基础审计 accounting number-based audit v>x {jZkFL  
风险导向审计方法 risk-oriented audit approach lM@<_
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其他鉴证业务 audit related services 1q
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审阅业务 review x>1iIpBv^  
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有限责任公司制 limited liability companies, LLCs >!HfH(is\  
有限责任合伙制 limited liability partnerships, LLPs PK:o}IWn~x  
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注册会计师职业道德规范 code of ethics for professional accountants h"RP>fZt  
　　　　　　　　　　　 Rules of professional conduct xA[Wb'  
独立 independence 3/A!_Uc(  
客观 objectivity jc%{a*n"vr  
公正 integrity Z@>= &  
专业胜任能力 professional competence vp )}/&/  
应有关注 due care rL !_&|  
保密 confidentiality confidence 'S%} ?#J  
职业行为 professional conduct cu.*4zs  
技术准则 technical standards EPE!V>  
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保持实质上的独立和形式上的独立 1_33;gP  
The member is, and is seen to be independent
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费用 fee c{f:5 p  
佣金 commission 2yEO=SN,(  
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经济利益 interest h a,=LV  
经济利益的冲突 conflicts of interest gW6G+  
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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. g~ppPAH  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. xzMeK
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更换会计师事务所 Changes in professional appointments Oet#wp/I  
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国际趋同 global convergence /international convergence Y^94iOk%T  
鉴证业务 assurance services |5<&r]xN  
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全面质量管理 quality control of audit
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　　　　　　 Enforce the ethical guidance nyl8=F:V  
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注册会计师的法律责任Professional responsibility %X0NHta~@  
“深口袋”理论 deep-pocket theory 1a=9z'8V  
创新会计处理 creative accounting <.AC=4@V  
诉讼爆炸 litigation explosion PcN
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违约 breach the contract #^4>U&?  
过失 negligence t=E|RYC(k  
　　 Misconduct kYI(<oTY~  
欺诈 cheat / illegal acts R+kZLOE  
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审计目标 audit objectives 53, ,%Ue  
怀疑态度 suspend LrM.wr zI/  
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财务报表认定： financial statement assertions VkN[=0a,  
存在 existence N[ Lz 0c?  
权利与义务 rights and obligations o {XwLi  
发生 occurrence ${I@YSU  
完整性 completeness QGbD =c7  
准确性和计价 measurement and valuation g~^{-6Vg  
分类和可理解性 classification and understandability rjpafGCp  
　　　　　　　 presentation and disclosure _r?;lnWx@  
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财务报表循环 cycles YPff)0Nh  
Sales and receivables cycle {YKMQI^O/  
Purchases and payables cycle Br ^rK}|l  
Wages and salaries cycle nnd-pf-  
Petty cash cycle Q IMv9;  
Inventory recording cycle PkCeV]`w  
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截止 cut-off @R OY}CZ{/  
审计任务约定书 the letter of engagement O[hbu![  
管理层声明书 report of the directors’ responsibilities for the financial statement ^;k _  
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审计证据 audit evidence 0w[0%:R^  
审计工作底稿 audit working paper 4QK
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审计记录 audit records wx"6",M  
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计划工作 planning i!d7,>l+Q~  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. l-^XW?CfL  
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审计风险 audit risk X+gz+V/  
检查风险 detection risk o4[2`mT  
重大错报风险 risk of material misstatement in audit report +}-W.H%`0  
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风险评估 risk evaluation n8O
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分析复核程序 analytical review procedures -SY:qG3?  
内部控制 internal control 
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局限性 limitation R.YGmT' 2  
控制环境 control environment :D+SY  
信息系统与沟通 information system and communication eRx[&-c  
符合性测试 compliance test ?n9$,-^v  
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控制测试 control test hv:Z%D |S  
报表层次重大错报 material misstatement on level of financial statement NX""?"q  
认定层次重大错报 material misstatement on level of assertion B L
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实质性程序 substantial procedures 4tTZ kJc  
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舞弊 fraud T4}?w  
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审计抽样 sampling o27`g\gDR,  
抽样风险 sampling risk j_WF38o  
非抽样风险 non-sampling risk 7fzyD  
统计抽样 statistical sampling ]xLb )Z  
非统计抽样 non-statistical sampling 3F'dT[;  
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销售与收款循环审计 Sales and receivables cycle z3jzpmz  
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采购与付款循环审计 Purchases and payables cycle
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存货与仓储循环审计 Inventory recording cycle *,[=}v1  
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监盘 physical inspection P_lcX;O  
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筹资与投资循环审计 Investment and finance cycle .@3u3i64'  
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货币资金审计 Audit of monetary assets rH:X/i;D  
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完成审计工作 finish the audit work G~tOCp="p  
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期初余额 opening balance taEMr> /  
期后事项events after the balance sheet date PZhZK VZx  
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或有事项contingent evens x-#9i  
试算平衡表trail balance f$W}d0(F;  
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审计报告 8oH54bFp  
Audit report =+=|{l?F  
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审计报告的要素 h_G7T1;L  
标题 title 2y7q x1$C  
收件人 receiver # Ii.tTk  
引言段 introduction {]Iu">*
 
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管理层对财务报表的责任段 management’s responsibility for the financial statements j<P%Uy+  
注册会计师的责任段 auditor’s responsibility uv!qE1z@':  
审计意见段 opinion RF2XJJ  
注册会计师的监管和盖章auditor’s signature RTY4%6 ]O  
会计师事务所的名称、地址和盖章auditor’s address >`|uc  
报告日期 date of the Auditor’s report wP':B AQ4U  
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无保留意见 unqualified audit report [=1?CD  
非无保留意见 modified audit report 9qy 9  
保留意见 qualified opinion vEp8
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无法表示意见 disclaimer YY<?w  
否定意见 adverse ~wg^>!E