[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 qoBm!|q  
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四大”会计师事务所： ^f{+p*i}:  
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普华永道 Princewater - houseCoopers n 5NkjhP~Z  
安永 Ernst & Young `j088<?j  
毕马威 KPMG *1V}vJvi  
德勤 Deloitte Touche Tohmatsu ZoB ?F  
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安达信 Arthur Anderson c"%XE#D  
安然 Enron w%cd$"EH  
世通 worldcom EI2V<v  
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国际机构的名称：： t&u,Od  
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国际会计师联合会 IFAC /4j'?hB<g  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 6OMywGI[Z  
美国注册会计师协会 AICPA 8vB~1tl;  
中国注册会计师协会 CICPA De[!^/f;T  
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审计 audit 5tR<aIf  
内部审计 internal audit #rzq9}9tB  
政府审计 public sector audit E9{Gaa/{  
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账项基础审计 accounting number-based audit \cvui^^n  
风险导向审计方法 risk-oriented audit approach &|xN=U/  
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其他鉴证业务 audit related services ?gjM]Ki%:  
审阅业务 review IuTZ2~  
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有限责任公司制 limited liability companies, LLCs gNl@T  
有限责任合伙制 limited liability partnerships, LLPs l%lkDh!$"  
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注册会计师职业道德规范 code of ethics for professional accountants t#oY|G3O}  
　　　　　　　　　　　 Rules of professional conduct nJ.pPzH2g  
独立 independence [#n~ L6  
客观 objectivity G@h6>O  
公正 integrity A[v]^pv'  
专业胜任能力 professional competence AV AF!Z  
应有关注 due care {hK$6bD3^  
保密 confidentiality confidence R>[2}R30  
职业行为 professional conduct +Tde#T&[  
技术准则 technical standards ^V v7u@y  
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保持实质上的独立和形式上的独立 !Pt|Hk dr  
The member is, and is seen to be independent uXW<8( %W  
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费用 fee |vA3+kG  
佣金 commission O9oVx4=  
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经济利益 interest "m):"  
经济利益的冲突 conflicts of interest ~R7rIP8Wr  
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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=Q#2/UQ<  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. d
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更换会计师事务所 Changes in professional appointments H:4r6-{  
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国际趋同 global convergence /international convergence :gVz}/C.@  
鉴证业务 assurance services A1Mr  
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全面质量管理 quality control of audit ,*a8] L  
　　　　　　 Enforce the ethical guidance ]K?z|&N|HK  
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注册会计师的法律责任Professional responsibility fyT:I6*  
“深口袋”理论 deep-pocket theory ,d<wEB?\`  
创新会计处理 creative accounting bV|:MW<Wv  
诉讼爆炸 litigation explosion N \[Cuh8Fe  
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违约 breach the contract lyfLkBF  
过失 negligence  .VuZ=  
　　 Misconduct KnbT2  
欺诈 cheat / illegal acts fyYT#r  
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审计目标 audit objectives <a2t"rc  
怀疑态度 suspend -o6K_R}R  
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财务报表认定： financial statement assertions i*..]!7e  
存在 existence U:c!9uhp  
权利与义务 rights and obligations G<9MbMG  
发生 occurrence a"EP`  
完整性 completeness k4'rDJfB  
准确性和计价 measurement and valuation }7+G'=XI/  
分类和可理解性 classification and understandability /@lXQM9T  
　　　　　　　 presentation and disclosure nYY@+%`]z  
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财务报表循环 cycles ~0>g 4 D.  
Sales and receivables cycle XB
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Purchases and payables cycle w
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Wages and salaries cycle YMj z,N  
Petty cash cycle [IF3,C  
Inventory recording cycle Tf
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截止 cut-off .T L0cfTo  
审计任务约定书 the letter of engagement ]}i_NqW)  
管理层声明书 report of the directors’ responsibilities for the financial statement C]K@SN$   
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审计证据 audit evidence hZVF72D26  
审计工作底稿 audit working paper k+'Rh'>  
审计记录 audit records XWo:~\  
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计划工作 planning us"S M\X#  
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. ,m{Zn"?kS  
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审计风险 audit risk `]#DdJ_|  
检查风险 detection risk -@Mr!!t?N  
重大错报风险 risk of material misstatement in audit report fMlxtj+5   
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风险评估 risk evaluation z^gf@r  
分析复核程序 analytical review procedures HY~\e|o  
内部控制 internal control R}8!~Ma`|  
局限性 limitation /P<RYA~  
控制环境 control environment CSRcTxH  
信息系统与沟通 information system and communication =7e~L 3 K  
符合性测试 compliance test >#Y8#-$zc  
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控制测试 control test \kF}E3~+#  
报表层次重大错报 material misstatement on level of financial statement '=G4R{  
认定层次重大错报 material misstatement on level of assertion D@rOX(m  
实质性程序 substantial procedures |#^u%#'[2  
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舞弊 fraud |F-_Y R  
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审计抽样 sampling &q#$SU,$(  
抽样风险 sampling risk cAM1\3HWT"  
非抽样风险 non-sampling risk o )GNV  
统计抽样 statistical sampling 2/PaXI/Z  
非统计抽样 non-statistical sampling ) 2wof(  
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销售与收款循环审计 Sales and receivables cycle F6dm_Oq&  
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采购与付款循环审计 Purchases and payables cycle T?N' k=  
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存货与仓储循环审计 Inventory recording cycle O _yJR  
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监盘 physical inspection ]7^OTrZ N  
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筹资与投资循环审计 Investment and finance cycle #.$p7]  
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货币资金审计 Audit of monetary assets C8}ujC  
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完成审计工作 finish the audit work 9`f]Rf"  
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期初余额 opening balance '!]ry<  
期后事项events after the balance sheet date Vl5
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或有事项contingent evens 3v :PBmE  
试算平衡表trail balance *LOpbf  
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审计报告 kLU$8L  
Audit report ZMids"Xdf  
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审计报告的要素 TFb9gOTJ  
标题 title vg&Dr  
收件人 receiver EjV,&7o)  
引言段 introduction M&Sjo' ( .  
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管理层对财务报表的责任段 management’s responsibility for the financial statements  Aa[p7{e  
注册会计师的责任段 auditor’s responsibility sn '#]yM  
审计意见段 opinion |!euty ::  
注册会计师的监管和盖章auditor’s signature +e);lS"+/  
会计师事务所的名称、地址和盖章auditor’s address ?k<i e2  
报告日期 date of the Auditor’s report (s4w0z  
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无保留意见 unqualified audit report B4
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非无保留意见 modified audit report 8fKt6T  
保留意见 qualified opinion U2\g Kg[-Q  
无法表示意见 disclaimer G&)A7WaC  
否定意见 adverse <]eWr:;