[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 >c;qIP)Z  
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四大”会计师事务所： kc1 *@<L6  
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普华永道 Princewater - houseCoopers +.b~2K1  
安永 Ernst & Young hdfNXZ{A"  
毕马威 KPMG * .ZV.(  
德勤 Deloitte Touche Tohmatsu 4$1sBY/  
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安达信 Arthur Anderson /$/\$f$  
安然 Enron Z:u7`%  
世通 worldcom J:M^oA'N:>  
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国际机构的名称：： +8mfq\Y1  
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国际会计师联合会 IFAC e9o(hL  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB "a>%tsl$K
 
美国注册会计师协会 AICPA & i)p^AmM  
中国注册会计师协会 CICPA <?2[]h:wp  
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审计 audit L+9a4/q  
内部审计 internal audit q71Tg  
政府审计 public sector audit !H~G_?Mf\O  
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账项基础审计 accounting number-based audit NcB^qv  
风险导向审计方法 risk-oriented audit approach ,d&~#
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其他鉴证业务 audit related services Kok mylHu  
审阅业务 review Ub4j3`  
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有限责任公司制 limited liability companies, LLCs GwxfnCKi9  
有限责任合伙制 limited liability partnerships, LLPs =uMoX -  
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注册会计师职业道德规范 code of ethics for professional accountants ro|dB  
　　　　　　　　　　　 Rules of professional conduct 7K%Ac  
独立 independence gX.4I;  
客观 objectivity mst-:F[h  
公正 integrity @0-<|,^]  
专业胜任能力 professional competence
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应有关注 due care {6 C!^ 5  
保密 confidentiality confidence bCy.S.`jHQ  
职业行为 professional conduct `>g: :  
技术准则 technical standards lk)38.  
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保持实质上的独立和形式上的独立 9p9:nx\  
The member is, and is seen to be independent SHIK=&\~-  
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费用 fee  j^Bo0{{  
佣金 commission A)/_:  
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经济利益 interest [
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经济利益的冲突 conflicts of interest 65)/|j+
  
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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. gG&2fV}l6  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 8%U+y0j6b  
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更换会计师事务所 Changes in professional appointments pbl;n|  
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国际趋同 global convergence /international convergence d+\o>x|Y!Y  
鉴证业务 assurance services jLM1~`&  
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全面质量管理 quality control of audit K\,)9:`t  
　　　　　　 Enforce the ethical guidance K n?>XXAc  
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注册会计师的法律责任Professional responsibility F$^RM3  
“深口袋”理论 deep-pocket theory eYOwdTrq  
创新会计处理 creative accounting -V%"i,t  
诉讼爆炸 litigation explosion x3
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违约 breach the contract |p-, B>p!  
过失 negligence &l/2[>D%4  
　　 Misconduct  |'aGj  
欺诈 cheat / illegal acts LD0x 4zm$m  
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审计目标 audit objectives :54ik,l  
怀疑态度 suspend .-awl1 W  
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财务报表认定： financial statement assertions X6)-1.T&  
存在 existence cG
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权利与义务 rights and obligations m6a`OkP  
发生 occurrence K
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完整性 completeness |k\4\aLj  
准确性和计价 measurement and valuation 7 ;2j^qPr  
分类和可理解性 classification and understandability zogw1g&C  
　　　　　　　 presentation and disclosure !D!~4h)  
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财务报表循环 cycles {^a"T'+  
Sales and receivables cycle ^Vso`(Ss  
Purchases and payables cycle SIYBMe  
Wages and salaries cycle YC8wo1;Y!  
Petty cash cycle ;:4&nJ*qG  
Inventory recording cycle Ub2t7MU  
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截止 cut-off /Nt#|C>  
审计任务约定书 the letter of engagement ;wK;  
管理层声明书 report of the directors’ responsibilities for the financial statement MHeUh[%(  
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审计证据 audit evidence U5\^[~vW  
审计工作底稿 audit working paper WXV(R,*Tc  
审计记录 audit records 
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计划工作 planning v[{g"C  
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. 8Wqh 8$  
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审计风险 audit risk Tsch:r S  
检查风险 detection risk t(AW2{%}  
重大错报风险 risk of material misstatement in audit report H=RzY-\a%  
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风险评估 risk evaluation c!*yxzs\  
分析复核程序 analytical review procedures P{fT5K|  
内部控制 internal control "{(|}Cds  
局限性 limitation ;)$bhNFHx  
控制环境 control environment `@TWZ%f6  
信息系统与沟通 information system and communication o@:${>jw  
符合性测试 compliance test QxS]6hA  
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控制测试 control test q)te/J @  
报表层次重大错报 material misstatement on level of financial statement ])OrSsV}  
认定层次重大错报 material misstatement on level of assertion \kWL:uU  
实质性程序 substantial procedures |y1 O M  
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舞弊 fraud 5|O~  
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审计抽样 sampling epN>;e z  
抽样风险 sampling risk C2}n &{T  
非抽样风险 non-sampling risk + OKk~GYf  
统计抽样 statistical sampling C0C2]xx{  
非统计抽样 non-statistical sampling 2qd5iOhX+  
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销售与收款循环审计 Sales and receivables cycle idsBw!DB  
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采购与付款循环审计 Purchases and payables cycle Y*VF1M,2_  
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存货与仓储循环审计 Inventory recording cycle Ey|{yUmU+  
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监盘 physical inspection )qSjI_qt5  
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筹资与投资循环审计 Investment and finance cycle Z9wKjxu+
 
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货币资金审计 Audit of monetary assets zUuOX5-6x  
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完成审计工作 finish the audit work M>qqe!c*  
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期初余额 opening balance [=<vapZt  
期后事项events after the balance sheet date r&%TKm
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或有事项contingent evens #`]`gNB0Yg  
试算平衡表trail balance A 1Ru&fd!  
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审计报告 Xwp6]lx  
Audit report K_
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审计报告的要素 8k{Kn
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标题 title F8H4R7 8>;  
收件人 receiver 3vXa#f>P<  
引言段 introduction 2# 72B  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 
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注册会计师的责任段 auditor’s responsibility -kF8ZF  
审计意见段 opinion Ztl?*zL  
注册会计师的监管和盖章auditor’s signature =jEVHIYt  
会计师事务所的名称、地址和盖章auditor’s address %$Dn);6=  
报告日期 date of the Auditor’s report *@I/TX'\rY  
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无保留意见 unqualified audit report !zVjbYWY  
非无保留意见 modified audit report 'XJqh|G  
保留意见 qualified opinion B>}B{qi|  
无法表示意见 disclaimer aT4I sPA?_  
否定意见 adverse ; ,Nvg6c