[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 }7`HJ>+m)H  
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四大”会计师事务所： Cfizh@<  
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普华永道 Princewater - houseCoopers t#kPEiD  
安永 Ernst & Young P>*g'OK^!G  
毕马威 KPMG q T16th[D  
德勤 Deloitte Touche Tohmatsu Mn<G9KR  
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安达信 Arthur Anderson M"q]jeaM  
安然 Enron lnXb]t
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世通 worldcom OokBi 02b  
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国际机构的名称：： 6
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国际会计师联合会 IFAC Lk%u(duU^  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB <NIg`B@'s  
美国注册会计师协会 AICPA [1I>Bc&o*  
中国注册会计师协会 CICPA 5<%]6cx}  
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审计 audit IW48Sg  
内部审计 internal audit Je|D]w  
政府审计 public sector audit 1P"akc  
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账项基础审计 accounting number-based audit %]>LnbM>4  
风险导向审计方法 risk-oriented audit approach XHKVs  
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其他鉴证业务 audit related services _}_lrg}U  
审阅业务 review S Z@ JzOA  
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有限责任公司制 limited liability companies, LLCs
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有限责任合伙制 limited liability partnerships, LLPs c$<7&{Pb  
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注册会计师职业道德规范 code of ethics for professional accountants 9*?H/iN@p?  
　　　　　　　　　　　 Rules of professional conduct 2r+@s
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独立 independence &hK5WP6whW  
客观 objectivity RETq  S  
公正 integrity A+ JM* eB  
专业胜任能力 professional competence >[4;K&$B  
应有关注 due care Sa V]6/|  
保密 confidentiality confidence &"V%
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职业行为 professional conduct ` ]*KrY  
技术准则 technical standards rUunf'w`e1  
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保持实质上的独立和形式上的独立 OG#7Va  
The member is, and is seen to be independent ObDcNq/b!  
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费用 fee d|,,,+fS  
佣金 commission R~-r8dWcw  
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经济利益 interest P7IxN)b7  
经济利益的冲突 conflicts of interest vXUrS+~x  
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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. '/gw`MJ  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. OL{U^uOh
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更换会计师事务所 Changes in professional appointments _8Si 8+j  
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国际趋同 global convergence /international convergence d2w;d&2S  
鉴证业务 assurance services i!/V wGg  
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全面质量管理 quality control of audit E'p5  
　　　　　　 Enforce the ethical guidance >
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注册会计师的法律责任Professional responsibility ]xf lfZ  
“深口袋”理论 deep-pocket theory 4m%RD&ZN
 
创新会计处理 creative accounting Jo1=C.V`Y  
诉讼爆炸 litigation explosion `sZ/'R6  
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违约 breach the contract 8-cB0F=j_  
过失 negligence 8aw'
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　　 Misconduct )Cuc]>SC  
欺诈 cheat / illegal acts A[lkGQtS4  

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审计目标 audit objectives whW"cFg  
怀疑态度 suspend l?_Iu_Qp  
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财务报表认定： financial statement assertions L+@RK6
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存在 existence A"S{W^iL  
权利与义务 rights and obligations 89F^I"Im(  
发生 occurrence Rv=(D^F,  
完整性 completeness =K#D^c~  
准确性和计价 measurement and valuation pCSR^ua>  
分类和可理解性 classification and understandability umXa  
　　　　　　　 presentation and disclosure <C\snB  
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财务报表循环 cycles &?(
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Sales and receivables cycle Q7`}4c)  
Purchases and payables cycle dBY,&=T
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Wages and salaries cycle #RoGyrLo  
Petty cash cycle }E$^!q{  
Inventory recording cycle C=}YKsi|R|  
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截止 cut-off CuPZ0  
审计任务约定书 the letter of engagement vukI`(#  
管理层声明书 report of the directors’ responsibilities for the financial statement I%(`2rD8G  
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审计证据 audit evidence Ip]-OVg  
审计工作底稿 audit working paper heiIb|z  
审计记录 audit records MyAS'Ki  
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计划工作 planning ^w4FqdGM  
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. #KZ6S9>@
 
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审计风险 audit risk l>)0OP]  
检查风险 detection risk c[@-&o`  
重大错报风险 risk of material misstatement in audit report -~eNC^t;W  
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风险评估 risk evaluation zN JK+_O=  
分析复核程序 analytical review procedures agX-V{l.  
内部控制 internal control F!jYkDY  
局限性 limitation b|t` )BF  
控制环境 control environment TFWV(<  
信息系统与沟通 information system and communication LBT
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符合性测试 compliance test # /t^?$8\\  
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控制测试 control test aoQK.7  
报表层次重大错报 material misstatement on level of financial statement 0EfM~u  
认定层次重大错报 material misstatement on level of assertion 8D[P*?O  
实质性程序 substantial procedures A!&p,KfT5+  
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舞弊 fraud OO
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审计抽样 sampling W!4(EdT*Cq  
抽样风险 sampling risk <*0^X%Vf\  
非抽样风险 non-sampling risk N~ g@  
统计抽样 statistical sampling Ua]shSjyI  
非统计抽样 non-statistical sampling s2)a8<  
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销售与收款循环审计 Sales and receivables cycle ZWaHG_ U)  
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采购与付款循环审计 Purchases and payables cycle  Ko9"mHNB  
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存货与仓储循环审计 Inventory recording cycle sL]KBux  
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监盘 physical inspection #DpDmMP9R3  

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筹资与投资循环审计 Investment and finance cycle 54s+4R FL  
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货币资金审计 Audit of monetary assets /10 I }3D  
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完成审计工作 finish the audit work :Lqz`  
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期初余额 opening balance poj@G{  
期后事项events after the balance sheet date wmdv AMN  
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或有事项contingent evens $]EG|]"Ns  
试算平衡表trail balance 7H~StdL/>  
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审计报告 -Wc'k 2oU  
Audit report H Yt&MK  
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审计报告的要素 O0Y/y2d  
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收件人 receiver K0_/;a] |  
引言段 introduction Z5[TmVU  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 833KU_ N  
注册会计师的责任段 auditor’s responsibility &(3kwdI  
审计意见段 opinion ^X
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注册会计师的监管和盖章auditor’s signature +"rZ<i  
会计师事务所的名称、地址和盖章auditor’s address UO$z_ p]w  
报告日期 date of the Auditor’s report cN_e0;*Ua  
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无保留意见 unqualified audit report .q#2 op  
非无保留意见 modified audit report YFgQ!\&59  
保留意见 qualified opinion VXlTA>a }  
无法表示意见 disclaimer X'4e)E3*O  
否定意见 adverse !4 `any