[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 9;?UvOI;  
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四大”会计师事务所： 7\ nf:.  
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普华永道 Princewater - houseCoopers Me6+~"am/  
安永 Ernst & Young rQ=,y>-*  
毕马威 KPMG ~G27;Npy  
德勤 Deloitte Touche Tohmatsu CRbdAqofV  
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安达信 Arthur Anderson Ela-,(Glk  
安然 Enron ~4?9a(>3  
世通 worldcom nenU)*o  
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国际机构的名称：： _-5,zPR  
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国际会计师联合会 IFAC ~tOAT;g}q  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB "*,XL uv>  
美国注册会计师协会 AICPA 4(-bx.V  
中国注册会计师协会 CICPA A>{p2?`+!  
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审计 audit ",{ibh)g$`  
内部审计 internal audit Jv.UQ  
政府审计 public sector audit gIA@l`
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账项基础审计 accounting number-based audit 0@2mXO9f"  
风险导向审计方法 risk-oriented audit approach YDGS}~m~Q  
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其他鉴证业务 audit related services .(Qx{ r$  
审阅业务 review 6i0A9SN  
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有限责任公司制 limited liability companies, LLCs GWvH[0  
有限责任合伙制 limited liability partnerships, LLPs S~]mWxgZ  
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注册会计师职业道德规范 code of ethics for professional accountants s&GJW@ |  
　　　　　　　　　　　 Rules of professional conduct si4don  
独立 independence Dde]I_f
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客观 objectivity X*,Kb(3   
公正 integrity |AC1\)2tT  
专业胜任能力 professional competence "(qw-ki l  
应有关注 due care m[k_>e\u  
保密 confidentiality confidence y*M
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职业行为 professional conduct w>b-} t  
技术准则 technical standards HNL42\Kz!  
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保持实质上的独立和形式上的独立 x1 1U@jd+1  
The member is, and is seen to be independent t\$U`V)  
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费用 fee 9M"].~iNE  
佣金 commission U?. 9D  
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经济利益 interest hR5_+cuIp  
经济利益的冲突 conflicts of interest % >;#9"O4  
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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. 2c?qV  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ;l}- Z@! /  
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更换会计师事务所 Changes in professional appointments gl&5l1&  
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国际趋同 global convergence /international convergence Mc!Xf[  
鉴证业务 assurance services ZtHm\VTS  
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全面质量管理 quality control of audit 9_sA&2P{uV  
　　　　　　 Enforce the ethical guidance >&!RWH9*q  
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注册会计师的法律责任Professional responsibility }h 3K@R   
“深口袋”理论 deep-pocket theory Y wkyq>Rv  
创新会计处理 creative accounting 7H>@iI"?  
诉讼爆炸 litigation explosion ];%0qb  
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违约 breach the contract NzKUtwnIz  
过失 negligence X0*QV- RN  
　　 Misconduct nADX 0KI  
欺诈 cheat / illegal acts hXGwP4  
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审计目标 audit objectives >MJg ,  
怀疑态度 suspend 5'a3huRtV  
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财务报表认定： financial statement assertions ~:km]?lz0  
存在 existence )etmE  
权利与义务 rights and obligations f&D]anf33  
发生 occurrence , *qCf@$I  
完整性 completeness kF7V.m/~o  
准确性和计价 measurement and valuation a}S dW  
分类和可理解性 classification and understandability ,<DB&&EV8  
　　　　　　　 presentation and disclosure  'Pvm8t  
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财务报表循环 cycles 0b91y3R+  
Sales and receivables cycle q2:K4  
Purchases and payables cycle f
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Wages and salaries cycle #y|V|nd
 
Petty cash cycle Z`3ufXPNlO  
Inventory recording cycle DP/J(>eG  
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截止 cut-off *Ywpz^2?:  
审计任务约定书 the letter of engagement sS TPMh  
管理层声明书 report of the directors’ responsibilities for the financial statement u9=SpgB#  
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审计证据 audit evidence `bKA+c,f  
审计工作底稿 audit working paper !QmzrX}h  
审计记录 audit records qC!&x,}3  
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计划工作 planning QCPID:  
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. I|$ RJkD  
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审计风险 audit risk 56hA]O29O  
检查风险 detection risk OPBt$Ki  
重大错报风险 risk of material misstatement in audit report  QH]M  
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风险评估 risk evaluation <ktzT&A  
分析复核程序 analytical review procedures Fyyg`J  
内部控制 internal control e
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局限性 limitation *sQcg8{^  
控制环境 control environment ')S; [=v  
信息系统与沟通 information system and communication vFrt|JC_{  
符合性测试 compliance test yz+, gLY  
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控制测试 control test *s}|Hy  
报表层次重大错报 material misstatement on level of financial statement ea=83 Zj  
认定层次重大错报 material misstatement on level of assertion +5v}q.:+  
实质性程序 substantial procedures 3>z[
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舞弊 fraud 2WM\elnA  
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审计抽样 sampling a=GM[{og  
抽样风险 sampling risk ,G^[o,hS  
非抽样风险 non-sampling risk xa( m5P  
统计抽样 statistical sampling h!&sNzX  
非统计抽样 non-statistical sampling 1-I Swd'u  
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销售与收款循环审计 Sales and receivables cycle 5H,G-  
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采购与付款循环审计 Purchases and payables cycle gM;}#>6  
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存货与仓储循环审计 Inventory recording cycle z/&;{J  
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监盘 physical inspection @E`?<|B}  
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筹资与投资循环审计 Investment and finance cycle ]6tkEyuq  
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货币资金审计 Audit of monetary assets Iy {U'a!  
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完成审计工作 finish the audit work k7_I$<YDj  
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期初余额 opening balance kR.wOJ7'  
期后事项events after the balance sheet date . ,NB( s`  

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或有事项contingent evens <
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试算平衡表trail balance zW{ 6Eg  
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审计报告 1TqF6`;+  
Audit report d+z[\i  
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审计报告的要素 OsW"CF2  
标题 title EiV=RdL  
收件人 receiver mp`PE=  
引言段 introduction 1q~LA[6  
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管理层对财务报表的责任段 management’s responsibility for the financial statements  0V11#  
注册会计师的责任段 auditor’s responsibility si/er"&o  
审计意见段 opinion Ph7pd  
注册会计师的监管和盖章auditor’s signature 9rj('F&1  
会计师事务所的名称、地址和盖章auditor’s address p?rK`$U+J  
报告日期 date of the Auditor’s report Y4~vC[$x'  
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无保留意见 unqualified audit report I"!'AI-  
非无保留意见 modified audit report y~#\#w{  
保留意见 qualified opinion ^/KfH&E  
无法表示意见 disclaimer l[n@/%2  
否定意见 adverse <GWR7rUH