[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 B?n 6o|8  
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四大”会计师事务所： > n3w'b  
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普华永道 Princewater - houseCoopers b* (~8JxZ  
安永 Ernst & Young >1uo5,wrF  
毕马威 KPMG }9=X*'BO  
德勤 Deloitte Touche Tohmatsu 3kqO5+,C  
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安达信 Arthur Anderson } V *  
安然 Enron )c*NS7D~f  
世通 worldcom 3mef;!q  
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国际机构的名称：： n1!hfu7@s  
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国际会计师联合会 IFAC ]]Bqte  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB m{#?fR=9  
美国注册会计师协会 AICPA n$Nb,/o  
中国注册会计师协会 CICPA r7|_Fm Qf  
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审计 audit ]cQYSN7!SY  
内部审计 internal audit )T0 %<(J  
政府审计 public sector audit +;#z"m]  
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账项基础审计 accounting number-based audit X 8/9x-E_  
风险导向审计方法 risk-oriented audit approach y-#{v.|L  
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其他鉴证业务 audit related services 3bK. 8  
审阅业务 review bqPaXH n  
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有限责任公司制 limited liability companies, LLCs mM#[XKOC<  
有限责任合伙制 limited liability partnerships, LLPs W0-KFo.'  
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注册会计师职业道德规范 code of ethics for professional accountants vM3 b\yp  
　　　　　　　　　　　 Rules of professional conduct yV.E+~y  
独立 independence U~CG(9  
客观 objectivity +jD*J
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公正 integrity vQH6CB"  
专业胜任能力 professional competence TKH!,Ow9A  
应有关注 due care U3t$h  
保密 confidentiality confidence 2|a5xTzH  
职业行为 professional conduct @"h@4q/W  
技术准则 technical standards {u}d`%_.M  
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保持实质上的独立和形式上的独立 6Mc&gnN  
The member is, and is seen to be independent h 4,g pV>t  
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费用 fee 18eB\4NlD  
佣金 commission )swu~Wb}U@  
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经济利益 interest x*#9\*@EI  
经济利益的冲突 conflicts of interest 'g5 Gdn  
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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. %|izt/B  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Hd_W 5R  
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更换会计师事务所 Changes in professional appointments e+~Q58oD  
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国际趋同 global convergence /international convergence sx^0*h-Qq  
鉴证业务 assurance services  rYI7V?  
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全面质量管理 quality control of audit h uIvXl  
　　　　　　 Enforce the ethical guidance +tCNJ<S@l$  
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注册会计师的法律责任Professional responsibility UJ?qGOM3x>  
“深口袋”理论 deep-pocket theory .,*68S0k7  
创新会计处理 creative accounting w D}g\{P  
诉讼爆炸 litigation explosion 7=@3cw H  
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违约 breach the contract o;"Phc.  
过失 negligence d:!A`sk7  
　　 Misconduct dWi:V7t+  
欺诈 cheat / illegal acts ""W*) rR   
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审计目标 audit objectives ^Q9!DF m  
怀疑态度 suspend cii
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财务报表认定： financial statement assertions 1m4Xl%KS>  
存在 existence mmvo >F"  
权利与义务 rights and obligations f=--$o0U~  
发生 occurrence -d)+G%{  
完整性 completeness !v\_<8  
准确性和计价 measurement and valuation xgq `l#  
分类和可理解性 classification and understandability p*C|kEqk  
　　　　　　　 presentation and disclosure EQ%,IK/  
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财务报表循环 cycles GX#SCZ&}C  
Sales and receivables cycle sNHxUI  
Purchases and payables cycle `Kb"`}`_vm  
Wages and salaries cycle i$gH{wn\`  
Petty cash cycle 3aUWQP2  
Inventory recording cycle 8<:.DFq  
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截止 cut-off ]L/AW  
审计任务约定书 the letter of engagement 4apaUP=Jp  
管理层声明书 report of the directors’ responsibilities for the financial statement c hakp!S=  
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审计证据 audit evidence &xLCq&j
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审计工作底稿 audit working paper oY<R[NYKu  
审计记录 audit records | IB4-p  
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计划工作 planning jBMGm"NE
 
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. U["-`:>jfp  
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审计风险 audit risk ;"w?@ELE  
检查风险 detection risk ZwOX ,D  
重大错报风险 risk of material misstatement in audit report B>UF dj]-  
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风险评估 risk evaluation >m+Fm=  
分析复核程序 analytical review procedures AU4K$hC^  
内部控制 internal control <c.8 f;1F  
局限性 limitation 2+=:pc^  
控制环境 control environment `M[o.t  
信息系统与沟通 information system and communication u
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符合性测试 compliance test 1LVO0lT  
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控制测试 control test 0Zh]n;S3m  
报表层次重大错报 material misstatement on level of financial statement 2(
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认定层次重大错报 material misstatement on level of assertion 4A)@,t9+  
实质性程序 substantial procedures (sqI: a   
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舞弊 fraud de_%#k1:L  
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审计抽样 sampling CK9FAuU  
抽样风险 sampling risk +SNjU"x  
非抽样风险 non-sampling risk O9ar|8y  
统计抽样 statistical sampling b'%)?{E  
非统计抽样 non-statistical sampling *CCh\+S7m  
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销售与收款循环审计 Sales and receivables cycle 7g|EqJ7  
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采购与付款循环审计 Purchases and payables cycle <Uc?#;%Y}  
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存货与仓储循环审计 Inventory recording cycle K~6u5a9s  
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监盘 physical inspection 5tl($j  
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筹资与投资循环审计 Investment and finance cycle F R(k==pZ  
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货币资金审计 Audit of monetary assets /|m0)H.>  
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完成审计工作 finish the audit work "\+.S]~  
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期初余额 opening balance ~L4L|q 7  
期后事项events after the balance sheet date ,lcSJ^yr  
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或有事项contingent evens 2b K1.BD  
试算平衡表trail balance P
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审计报告 d:pGdr& .  
Audit report ly#jl5wmT  
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审计报告的要素 M ML=J~1  
标题 title
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收件人 receiver e2yCWolmTS  
引言段 introduction Lp)P7Yt-  
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管理层对财务报表的责任段 management’s responsibility for the financial statements AsI\#wL)  
注册会计师的责任段 auditor’s responsibility S,x';"  
审计意见段 opinion t:"3MiM=c  
注册会计师的监管和盖章auditor’s signature 20# V?hX3  
会计师事务所的名称、地址和盖章auditor’s address WbwwI)1  
报告日期 date of the Auditor’s report [1nUq!uTm  
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无保留意见 unqualified audit report IN75zn*%  
非无保留意见 modified audit report -3u ;U,}  
保留意见 qualified opinion 03c8VKp'p  
无法表示意见 disclaimer c\;_jg  
否定意见 adverse &["e1ki