[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 6 G3\=)  
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四大”会计师事务所： QAvir%Y9Q  
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普华永道 Princewater - houseCoopers A-4h  
安永 Ernst & Young bzX\IrJpOZ  
毕马威 KPMG 8"dv_`ym  
德勤 Deloitte Touche Tohmatsu ~.UrL(l=  
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安达信 Arthur Anderson /%&2HDA)  
安然 Enron m|=H#  
世通 worldcom (N&lHLy  
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国际机构的名称：： HYD"#m'TkB  
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国际会计师联合会 IFAC SE),":aY  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB )('%R|$ /  
美国注册会计师协会 AICPA T}"6wywM  
中国注册会计师协会 CICPA L{(QpgHZ  
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审计 audit 9A,^c;  
内部审计 internal audit %*&UJpbA  
政府审计 public sector audit )hk   
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账项基础审计 accounting number-based audit IRn2|  
风险导向审计方法 risk-oriented audit approach n84GZ5O>7  
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其他鉴证业务 audit related services 3:8{"md@2  
审阅业务 review Nk
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有限责任公司制 limited liability companies, LLCs /)dFK~  
有限责任合伙制 limited liability partnerships, LLPs /Wy.>YC|  
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注册会计师职业道德规范 code of ethics for professional accountants zOGU8Wg  
　　　　　　　　　　　 Rules of professional conduct 4H|(c[K;  
独立 independence l'\pk<V  
客观 objectivity YhY
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公正 integrity >2< 8kBF_  
专业胜任能力 professional competence sgO'wXcoP  
应有关注 due care D5:{fWVsV/  
保密 confidentiality confidence 3"G>>nC&  
职业行为 professional conduct cCa|YW^j  
技术准则 technical standards 7^Ns&Q  
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保持实质上的独立和形式上的独立 (4\d]*u5-c  
The member is, and is seen to be independent Ur5FC r  
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费用 fee ET[kpL  
佣金 commission ei6AV1| p  
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经济利益 interest dlG=Vq&Y  
经济利益的冲突 conflicts of interest +e-G,%>9  
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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. 'sxNDnGg  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. c7M%xGrP  
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更换会计师事务所 Changes in professional appointments ]ix!tb.Q  
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国际趋同 global convergence /international convergence l2&`J_"  
鉴证业务 assurance services E=cwq"  
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全面质量管理 quality control of audit -CRQ&#p1]  
　　　　　　 Enforce the ethical guidance I8QjKI (  
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注册会计师的法律责任Professional responsibility ]>+PnP35G  
“深口袋”理论 deep-pocket theory }=|!:k iE  
创新会计处理 creative accounting ~j-cS J3  
诉讼爆炸 litigation explosion |=EZ1<KzD  
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违约 breach the contract RGK8'i/X  
过失 negligence =i(?deR  
　　 Misconduct 2CzaL,je[  
欺诈 cheat / illegal acts ~u.T-0F  
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审计目标 audit objectives jZ% TJ0(H  
怀疑态度 suspend YG8>czC  
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财务报表认定： financial statement assertions 9{$'S4  
存在 existence /"?HZ
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权利与义务 rights and obligations fd#jY}  
发生 occurrence ru`U'  
完整性 completeness 3mSXWl^?  
准确性和计价 measurement and valuation j+^
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分类和可理解性 classification and understandability 4]/7 )x?R  
　　　　　　　 presentation and disclosure ^+ wD43  
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财务报表循环 cycles ~l$3uN[g  
Sales and receivables cycle >OP+^^oZ<  
Purchases and payables cycle ;P;((2_X9  
Wages and salaries cycle T2D<UhP  
Petty cash cycle uK' &Dam  
Inventory recording cycle c)Ic#<e(  
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截止 cut-off &*s0\ 8  
审计任务约定书 the letter of engagement
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管理层声明书 report of the directors’ responsibilities for the financial statement 0[F:'_  
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审计证据 audit evidence ]7Fs$y.  
审计工作底稿 audit working paper zh$}~RG[  
审计记录 audit records k"N(o(  
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计划工作 planning 0I{
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重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. 'SYo_!  
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审计风险 audit risk e;GU T:  
检查风险 detection risk #XnPsU<J  
重大错报风险 risk of material misstatement in audit report OgcH
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风险评估 risk evaluation TM8=U-A  
分析复核程序 analytical review procedures A!vCb 8(TX  
内部控制 internal control a,Gx
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局限性 limitation c>1RP
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控制环境 control environment "v}pdUW  
信息系统与沟通 information system and communication &3Zy|p4V<  
符合性测试 compliance test lc6iKFyG  
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控制测试 control test v_S4hz6w\  
报表层次重大错报 material misstatement on level of financial statement za'6Y*CGgX  
认定层次重大错报 material misstatement on level of assertion j$da8] !  
实质性程序 substantial procedures 4gSH(*}  
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舞弊 fraud AOp/d(vx5i  
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审计抽样 sampling 93IFcmO.H@  
抽样风险 sampling risk IkzTJ%>  
非抽样风险 non-sampling risk ]l~V&#i_c  
统计抽样 statistical sampling L0%hnA@  
非统计抽样 non-statistical sampling J!ntXF  
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销售与收款循环审计 Sales and receivables cycle K={qU[_O  
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采购与付款循环审计 Purchases and payables cycle )R_E|@"  
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存货与仓储循环审计 Inventory recording cycle rg_Q
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监盘 physical inspection Q>qFM9Z  
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筹资与投资循环审计 Investment and finance cycle !5}l&7:(MN  
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货币资金审计 Audit of monetary assets @OV-KT[>  
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完成审计工作 finish the audit work ZiFooA  
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期初余额 opening balance _U|7'^|  
期后事项events after the balance sheet date rSP_:}  
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或有事项contingent evens
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试算平衡表trail balance ~9Cz6yF  
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审计报告 >i,iOx|E-  
Audit report bVr*h2p  
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审计报告的要素 {}>n{_  
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收件人 receiver $trAC@3O@  
引言段 introduction N?4q  
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管理层对财务报表的责任段 management’s responsibility for the financial statements S\NL+V?7h  
注册会计师的责任段 auditor’s responsibility RBGlz
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审计意见段 opinion oh#N 0 0X  
注册会计师的监管和盖章auditor’s signature  _'x
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会计师事务所的名称、地址和盖章auditor’s address ts9pM~_~  
报告日期 date of the Auditor’s report S(eQ{rSs  
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无保留意见 unqualified audit report g+z
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非无保留意见 modified audit report -dTLunv  
保留意见 qualified opinion 9
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无法表示意见 disclaimer 3mt%!}S  
否定意见 adverse 8_\W/I!7b