[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 fj['M6+wd  
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四大”会计师事务所： 8+7*> FD)1  
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普华永道 Princewater - houseCoopers -K$ugDi  
安永 Ernst & Young zt9A-% \R  
毕马威 KPMG ~N}Zr$D  
德勤 Deloitte Touche Tohmatsu -IVWkA)7  
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安达信 Arthur Anderson ,SIGfd  
安然 Enron 7O%^4D  
世通 worldcom 4;)t\9cy_  
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国际机构的名称：： -DJ,<f*$  
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国际会计师联合会 IFAC LjEMs\P\  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB u\iKdL  
美国注册会计师协会 AICPA ,4
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中国注册会计师协会 CICPA N"RPCd_  
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审计 audit AqQ5L>:Gq  
内部审计 internal audit R>~I8k
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政府审计 public sector audit \(=xc2  
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账项基础审计 accounting number-based audit gaNe\  
风险导向审计方法 risk-oriented audit approach eHKb`K7C.  
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其他鉴证业务 audit related services Wi5Dl=  
审阅业务 review "Xws u8~  
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有限责任公司制 limited liability companies, LLCs |{-?OOKj  
有限责任合伙制 limited liability partnerships, LLPs R=48:XG3/K  
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注册会计师职业道德规范 code of ethics for professional accountants =zrfh-lwH  
　　　　　　　　　　　 Rules of professional conduct uTz>I'f  
独立 independence ME!P{ _/  
客观 objectivity ]oz>/\!  
公正 integrity @].!}tz  
专业胜任能力 professional competence 90Sras>F  
应有关注 due care (nBh6u*  
保密 confidentiality confidence ?li/mc.XG  
职业行为 professional conduct a{}#t}  
技术准则 technical standards [AIqKyIr  
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保持实质上的独立和形式上的独立 [g:cG  
The member is, and is seen to be independent (E,[Ad,$  
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费用 fee f-H"|9  
佣金 commission 2h]CZD4  
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经济利益 interest ,CPAS}kS  
经济利益的冲突 conflicts of interest 3m4 sh~  
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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. 7F
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差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. :yi} CM4  
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更换会计师事务所 Changes in professional appointments [h&s<<# D  
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国际趋同 global convergence /international convergence jLO$[c` ;  
鉴证业务 assurance services 9&Y|,&W  
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全面质量管理 quality control of audit .!lLj1?p  
　　　　　　 Enforce the ethical guidance XhWo~zh"  
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注册会计师的法律责任Professional responsibility VG$;ri>  
“深口袋”理论 deep-pocket theory iPG:w+G  
创新会计处理 creative accounting 9AQ,@xP|  
诉讼爆炸 litigation explosion 0Krh35R_)F  
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违约 breach the contract 5.oY$tb(  
过失 negligence /F|VYl^_  
　　 Misconduct {]0T  
欺诈 cheat / illegal acts \UM&|yk:  
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审计目标 audit objectives 2 w! 0$  
怀疑态度 suspend &%)F5PT  
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财务报表认定： financial statement assertions :9x]5;ma  
存在 existence |f1^&97=+  
权利与义务 rights and obligations c(b`eUOO  
发生 occurrence >o&%via}  
完整性 completeness M$>Nd6,@N  
准确性和计价 measurement and valuation '^7UcgugB  
分类和可理解性 classification and understandability pEN`6*  
　　　　　　　 presentation and disclosure g`.H)36  
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财务报表循环 cycles nox-)e  
Sales and receivables cycle "s_S!;w@  
Purchases and payables cycle aM#xy6:XG  
Wages and salaries cycle Vu4LC&q  
Petty cash cycle =,qY\@fq  
Inventory recording cycle 3A~<|< }t  
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截止 cut-off G-]<+-Q$4  
审计任务约定书 the letter of engagement []yIz1P=j  
管理层声明书 report of the directors’ responsibilities for the financial statement \LQZoD?W  
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审计证据 audit evidence "A~D(1K  
审计工作底稿 audit working paper $3ZQ|X[|+  
审计记录 audit records 60e{]}Z  
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计划工作 planning KiE'O{Y  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. M_cm,|FF  
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审计风险 audit risk r9b(d]  
检查风险 detection risk -=UvOzw  
重大错报风险 risk of material misstatement in audit report l>BM}hS  
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风险评估 risk evaluation H+gB|  
分析复核程序 analytical review procedures 4& e<Sc64  
内部控制 internal control Hl{ul'o  
局限性 limitation F
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控制环境 control environment gA1j'!\6l9  
信息系统与沟通 information system and communication |\| v%`r2  
符合性测试 compliance test 4W E)2vkS  
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控制测试 control test }&s
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报表层次重大错报 material misstatement on level of financial statement 9q&~!>lt  
认定层次重大错报 material misstatement on level of assertion WHLTJ]OB  
实质性程序 substantial procedures 1sJz`+\  
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舞弊 fraud k{|>!(Ax  
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审计抽样 sampling d]sg9`  
抽样风险 sampling risk sE{5&aCSR  
非抽样风险 non-sampling risk ~qTC hCXP  
统计抽样 statistical sampling 0Am\02R.C,  
非统计抽样 non-statistical sampling W&I:z-VH  
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销售与收款循环审计 Sales and receivables cycle X_rv}  
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采购与付款循环审计 Purchases and payables cycle `m"K_\w=/  
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存货与仓储循环审计 Inventory recording cycle 'b>3:&  
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监盘 physical inspection ! V4(- 8  
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筹资与投资循环审计 Investment and finance cycle c0X1})q$  
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货币资金审计 Audit of monetary assets ,#0#1k<Dm  
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完成审计工作 finish the audit work ICG:4n(,  
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期初余额 opening balance 2<AQ{ c  
期后事项events after the balance sheet date ?01ru5ys/o  
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或有事项contingent evens N!\ 1O,  
试算平衡表trail balance z$/s` |]  
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审计报告 cb. -AlqQ  
Audit report 3YUF\L]yyw  
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审计报告的要素 ChNT;G<6$  
标题 title !9V; 8g  
收件人 receiver 2@N-#x'  
引言段 introduction c2Y\bKeN  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 9sv#TT5V  
注册会计师的责任段 auditor’s responsibility .i#'IS0c  
审计意见段 opinion :#N]s  
注册会计师的监管和盖章auditor’s signature %h
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会计师事务所的名称、地址和盖章auditor’s address 8ddBQfCY  
报告日期 date of the Auditor’s report }p8iq  
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无保留意见 unqualified audit report mMCd  
非无保留意见 modified audit report {t]8#[lo  
保留意见 qualified opinion ?+{_x^  
无法表示意见 disclaimer dtV7YPz4+  
否定意见 adverse 6mxzE3?G