[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 F@e9Dz|  
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四大”会计师事务所： 9
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普华永道 Princewater - houseCoopers YGy.39@31  
安永 Ernst & Young aAY=0rCI-  
毕马威 KPMG O`2;n.>\  
德勤 Deloitte Touche Tohmatsu 'J+dTs;0  
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安达信 Arthur Anderson .ztO._J7f  
安然 Enron ^l\U6$3  
世通 worldcom u<`CkYT  
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国际机构的名称：： ${"+bWG2G!  
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国际会计师联合会 IFAC ;>?
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国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB lp`raNNo  
美国注册会计师协会 AICPA n(-1vN  
中国注册会计师协会 CICPA GC(:}e|  
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审计 audit ?+Sjt  
内部审计 internal audit qaK9E@l  
政府审计 public sector audit Y\!* c=@k  
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账项基础审计 accounting number-based audit P$E#C:=  
风险导向审计方法 risk-oriented audit approach  M1><K:  
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其他鉴证业务 audit related services CR$\$-  
审阅业务 review c8qsp n  
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有限责任公司制 limited liability companies, LLCs 8r@_b  
有限责任合伙制 limited liability partnerships, LLPs H+&c=~D\_  
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注册会计师职业道德规范 code of ethics for professional accountants 'UGkL;  
　　　　　　　　　　　 Rules of professional conduct :f?};t+  
独立 independence u~Zx9>f  
客观 objectivity V4]t=3>  
公正 integrity RY=B>398:  
专业胜任能力 professional competence gkDyWZG B  
应有关注 due care Q/EHvb]  
保密 confidentiality confidence xij`Mr  
职业行为 professional conduct +{ Q]$b  
技术准则 technical standards eh=.Q<N  
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保持实质上的独立和形式上的独立 I5[HD_g:  
The member is, and is seen to be independent FsI51@V72Q  
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费用 fee QXTl'.SfF  
佣金 commission @B bqYX  
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经济利益 interest 9VyY[&  
经济利益的冲突 conflicts of interest _tJp@\rOz=  
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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. y7ng/vqM7  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. K.k%Tg[ ~  
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更换会计师事务所 Changes in professional appointments ^
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国际趋同 global convergence /international convergence R-Y07A  
鉴证业务 assurance services S>
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全面质量管理 quality control of audit  xY]Y  
　　　　　　 Enforce the ethical guidance ~I '1\1  
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注册会计师的法律责任Professional responsibility n#F:(MSOp  
“深口袋”理论 deep-pocket theory a o"\L0;{  
创新会计处理 creative accounting {G _ :#cep  
诉讼爆炸 litigation explosion J9+<9g4-t  
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违约 breach the contract >)E{Hs  
过失 negligence 8_yhV{  
　　 Misconduct \]bAXa{ p  
欺诈 cheat / illegal acts 0)=U:y.  
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审计目标 audit objectives b#XY.+ *0  
怀疑态度 suspend TGUlJLT  
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财务报表认定： financial statement assertions 3zdm-5R.b  
存在 existence *^|.bBG  
权利与义务 rights and obligations KmUH([#  
发生 occurrence yHrYSE
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完整性 completeness eiTG  
准确性和计价 measurement and valuation *qM)[XO  
分类和可理解性 classification and understandability oT=XCa5  
　　　　　　　 presentation and disclosure mU d['Z  
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财务报表循环 cycles ,E YB
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Sales and receivables cycle >M~wFs$~  
Purchases and payables cycle &w4~0J>v!  
Wages and salaries cycle ",9QqgY+  
Petty cash cycle NR </Jm*  
Inventory recording cycle d~ m,hCTe  
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截止 cut-off tv,Z>&OM  
审计任务约定书 the letter of engagement ExJch\  
管理层声明书 report of the directors’ responsibilities for the financial statement uH"W07  
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审计证据 audit evidence 2D`_!OG=  
审计工作底稿 audit working paper #`kLU:  
审计记录 audit records ^)\z  
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计划工作 planning 2m! T.$  
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. PG@Uygahu  
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审计风险 audit risk KG8:F].u(  
检查风险 detection risk }{3
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重大错报风险 risk of material misstatement in audit report Qv v~nGq$  
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风险评估 risk evaluation i'6>_,\(  
分析复核程序 analytical review procedures 5(+9( \x  
内部控制 internal control J%|n^^ /un  
局限性 limitation
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控制环境 control environment ?G|*=-8  
信息系统与沟通 information system and communication -c_}^j  
符合性测试 compliance test CVk.Ez6  
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控制测试 control test /8$*{ay  
报表层次重大错报 material misstatement on level of financial statement ggQBQ/ L  
认定层次重大错报 material misstatement on level of assertion E:!qncL:  
实质性程序 substantial procedures n#
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舞弊 fraud R=/^5DZ}  
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审计抽样 sampling ?H30  
抽样风险 sampling risk ..Dr?#Cr  
非抽样风险 non-sampling risk v&#=1Zb  
统计抽样 statistical sampling CLn}BxgD  
非统计抽样 non-statistical sampling I7[F,xci  
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销售与收款循环审计 Sales and receivables cycle < .\2Ec  
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采购与付款循环审计 Purchases and payables cycle Z` ;.62S  
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存货与仓储循环审计 Inventory recording cycle df'xx)kW  
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监盘 physical inspection jdEqa$CXG  
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筹资与投资循环审计 Investment and finance cycle zA<Hj;9SM  
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货币资金审计 Audit of monetary assets [WAnII  
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完成审计工作 finish the audit work DqQ+8 w  
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期初余额 opening balance F:vHbs `y  
期后事项events after the balance sheet date XZ3)gYQi  
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或有事项contingent evens ^o|Gx  
试算平衡表trail balance kr=&x)Wy!  
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审计报告 ;DG&HO  
Audit report ~"t33U6  
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审计报告的要素 _$f XK  
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收件人 receiver en1NFP  
引言段 introduction uPvE;E_  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 3r]m8
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注册会计师的责任段 auditor’s responsibility 5|pPzEA>  
审计意见段 opinion O0i)Iu(J7;  
注册会计师的监管和盖章auditor’s signature 2rG;j52))a  
会计师事务所的名称、地址和盖章auditor’s address %^){)#
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报告日期 date of the Auditor’s report HpQuro'Qh  
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无保留意见 unqualified audit report AfV a[{E  
非无保留意见 modified audit report )q>mt/,  
保留意见 qualified opinion r^2>60q'  
无法表示意见 disclaimer AD=qB5:  
否定意见 adverse TSPFi 0PP