[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 Do?P<x o  
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四大”会计师事务所： 8l/[(] &  
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普华永道 Princewater - houseCoopers {5c]Mn"r  
安永 Ernst & Young c*\<,n_  
毕马威 KPMG eT"Uxhs-}  
德勤 Deloitte Touche Tohmatsu j-]&'-h}#  
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安达信 Arthur Anderson 3l!NG=R  
安然 Enron 8F;>5i  
世通 worldcom ,KW;2t*IQ@  
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国际机构的名称：： (.K\Jg'Y6j  
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国际会计师联合会 IFAC uK*Nu^  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB Ft%hh|$5y  
美国注册会计师协会 AICPA S_J :&9L  
中国注册会计师协会 CICPA z?8~[h{i%  
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审计 audit .uZ
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内部审计 internal audit -237Lx$ /  
政府审计 public sector audit #*q2d  
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账项基础审计 accounting number-based audit t[.W$1 =  
风险导向审计方法 risk-oriented audit approach B_3QQtjAl  
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其他鉴证业务 audit related services n1(?|aJ#1  
审阅业务 review c $;\i  
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有限责任公司制 limited liability companies, LLCs 5#:pT  
有限责任合伙制 limited liability partnerships, LLPs o|S)C<w  
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注册会计师职业道德规范 code of ethics for professional accountants XL< )v_  
　　　　　　　　　　　 Rules of professional conduct ^kj=<+ v#  
独立 independence #Olg (:\  
客观 objectivity 34C``i  
公正 integrity >POO-8Q  
专业胜任能力 professional competence ^,s?e.u$8`  
应有关注 due care ;cP8?U  
保密 confidentiality confidence gqiXmMm:9  
职业行为 professional conduct 4~?2wvz G4  
技术准则 technical standards )@QJ  
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保持实质上的独立和形式上的独立 G^h_YjR`*  
The member is, and is seen to be independent }*;EFR6'  
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费用 fee vx0UoKX  
佣金 commission mPt)pn!rA  
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经济利益 interest = TcOnQj  
经济利益的冲突 conflicts of interest :uCdq`SaQl  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. 4!%]fg}Um  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. vb =CFV#  
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更换会计师事务所 Changes in professional appointments u]vPy ria  
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国际趋同 global convergence /international convergence HFh /$VM  
鉴证业务 assurance services TL-i=\{L:d  
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全面质量管理 quality control of audit X\2_;zwf  
　　　　　　 Enforce the ethical guidance ,7/ _T\d<  
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注册会计师的法律责任Professional responsibility sWxK~Yg  
“深口袋”理论 deep-pocket theory MQ
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创新会计处理 creative accounting ZxSsR{  
诉讼爆炸 litigation explosion uCUu!Vfeg  
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违约 breach the contract yj
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过失 negligence v&0d$@6/U  
　　 Misconduct )mD\d|7f  
欺诈 cheat / illegal acts OD4W}Y.  
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审计目标 audit objectives c cr
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怀疑态度 suspend Z;*`fd?8  
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财务报表认定： financial statement assertions *F Pg
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存在 existence [\HQPo'S  
权利与义务 rights and obligations <q6`~F~|  
发生 occurrence zzJ^x8#R  
完整性 completeness U>3 >Ex  
准确性和计价 measurement and valuation -uR{X G. D  
分类和可理解性 classification and understandability u8uW9 <  
　　　　　　　 presentation and disclosure MSB%{ 7'o  
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财务报表循环 cycles 2]Fu 1  
Sales and receivables cycle 02M7gBS  
Purchases and payables cycle {5x>y:v  
Wages and salaries cycle 7+ 8bL{  
Petty cash cycle '5WN,Vy8.  
Inventory recording cycle lZ a?Y@
 
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截止 cut-off 'wE\{1~_[+  
审计任务约定书 the letter of engagement Ar~{=X  
管理层声明书 report of the directors’ responsibilities for the financial statement "'aqb~j^  
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审计证据 audit evidence 6aSM*S)  
审计工作底稿 audit working paper
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审计记录 audit records E3tj/4:L  
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计划工作 planning It\BbG=  
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. TQ~&Y)".  
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审计风险 audit risk yy))Z0E5  
检查风险 detection risk yA0Y 14\*  
重大错报风险 risk of material misstatement in audit report JJNmpUJ  
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风险评估 risk evaluation 8!6<p[_  
分析复核程序 analytical review procedures B%(K0`G#X  
内部控制 internal control ~FNPD'`t  
局限性 limitation | @q9{h7  
控制环境 control environment /MqP[*L  
信息系统与沟通 information system and communication |w,^"j2R  
符合性测试 compliance test j,ZW[*M  
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控制测试 control test nO:HB.&@  
报表层次重大错报 material misstatement on level of financial statement ZU^Q1}</5  
认定层次重大错报 material misstatement on level of assertion !xJFr6G~8  
实质性程序 substantial procedures clC~2:  
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舞弊 fraud B,:23[v  
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审计抽样 sampling ?9,YVylg  
抽样风险 sampling risk LNbx3W oC  
非抽样风险 non-sampling risk {;;eOxOP|  
统计抽样 statistical sampling 8|Q4-VK<!  
非统计抽样 non-statistical sampling ;]"n?uo  
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销售与收款循环审计 Sales and receivables cycle w[M5M2CF  
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采购与付款循环审计 Purchases and payables cycle (T4k~T`3  
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存货与仓储循环审计 Inventory recording cycle &7lk2Q\  
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监盘 physical inspection (c 1u{  
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筹资与投资循环审计 Investment and finance cycle e$x4Ux7*"  
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货币资金审计 Audit of monetary assets |#!eMJ&0  
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完成审计工作 finish the audit work S]tkz*w0*  
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期初余额 opening balance c;nx59w]q  
期后事项events after the balance sheet date rR3m'[  
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或有事项contingent evens NH<Y1t  
试算平衡表trail balance PlF89-  
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审计报告 B?!9W@  
Audit report CuF%[9[cT  
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审计报告的要素 MP_A<F  
标题 title <e$5~Spc  
收件人 receiver q.U*X5  
引言段 introduction BJ_+z gf`  
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管理层对财务报表的责任段 management’s responsibility for the financial statements #IH<HL)t%e  
注册会计师的责任段 auditor’s responsibility (X0`1s  
审计意见段 opinion M ,Zm|3L  
注册会计师的监管和盖章auditor’s signature U#OWUZ  
会计师事务所的名称、地址和盖章auditor’s address #_JA5W+E  
报告日期 date of the Auditor’s report A!Knp=Gw  
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无保留意见 unqualified audit report 0EcC  
非无保留意见 modified audit report 1k
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保留意见 qualified opinion "``W6W-(  
无法表示意见 disclaimer !5yRWMO9X~  
否定意见 adverse dcV,_