[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}~2oX  
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四大”会计师事务所： ch5s<x#CE  
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普华永道 Princewater - houseCoopers 3M5#4n\v$  
安永 Ernst & Young ,? E&V_5  
毕马威 KPMG VC5_v62&.  
德勤 Deloitte Touche Tohmatsu |L_wX:d`9  
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安达信 Arthur Anderson -{h
  
安然 Enron VcK}2<8:+~  
世通 worldcom -ZW0k@5g  
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国际机构的名称：： 7dihVvL $  
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国际会计师联合会 IFAC nZR!*$}A  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB Z,N$A7SBE  
美国注册会计师协会 AICPA ^"8G`B$r  
中国注册会计师协会 CICPA 5CAR{|a  
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审计 audit ashcvn~z  
内部审计 internal audit "S~_[/q  
政府审计 public sector audit 4VN aq<8  
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账项基础审计 accounting number-based audit Kex[ >L10G  
风险导向审计方法 risk-oriented audit approach Vbh6HqAHxJ  
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其他鉴证业务 audit related services 4X NxI1w)  
审阅业务 review &O[s:  
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有限责任公司制 limited liability companies, LLCs b7C  e%Br  
有限责任合伙制 limited liability partnerships, LLPs O`FqD{@V  

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注册会计师职业道德规范 code of ethics for professional accountants ;D ~L|  
　　　　　　　　　　　 Rules of professional conduct Z.&\=qiY  
独立 independence ^[TV;9I*  
客观 objectivity 8OWmzY_=  
公正 integrity iNcZ)m/  
专业胜任能力 professional competence wh 0<Uv  
应有关注 due care Al)$An-  
保密 confidentiality confidence Q/_[--0&#  
职业行为 professional conduct _17|U K|N  
技术准则 technical standards j{#Wn !,  
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保持实质上的独立和形式上的独立 Z\X'd_1!  
The member is, and is seen to be independent jyW[m,#(go  
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费用 fee a7H0!9^h  
佣金 commission {I%y;Aab8  
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经济利益 interest PW}OU9is  
经济利益的冲突 conflicts of interest k
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. 1`r| op},  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. DrS~lTf=>  
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更换会计师事务所 Changes in professional appointments ^.X[)U  
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国际趋同 global convergence /international convergence f
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鉴证业务 assurance services 74vm t<Q  
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全面质量管理 quality control of audit V:K;] h*!  
　　　　　　 Enforce the ethical guidance &R$Q\,  
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注册会计师的法律责任Professional responsibility 5P^U_  
“深口袋”理论 deep-pocket theory sn\;bq  
创新会计处理 creative accounting Q/_#k/R  
诉讼爆炸 litigation explosion ,j980/  
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违约 breach the contract -R+zeu(e'  
过失 negligence <Q`&o@I  
　　 Misconduct 2JO-0j.  
欺诈 cheat / illegal acts o 5Zyh 26  
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审计目标 audit objectives c cG['7  
怀疑态度 suspend Zy$Lrr!  
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财务报表认定： financial statement assertions 3l:QeZ  
存在 existence 4^Qi2[w  
权利与义务 rights and obligations 2/Nq '  
发生 occurrence 5rN_jC*U  
完整性 completeness U^#?&u  
准确性和计价 measurement and valuation IlZu~B9c  
分类和可理解性 classification and understandability _'iDF   
　　　　　　　 presentation and disclosure X BI;Lg  
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财务报表循环 cycles L=A\ J^%  
Sales and receivables cycle tjzA)/T,4  
Purchases and payables cycle a+(j?_FyI  
Wages and salaries cycle *re 44  
Petty cash cycle +t\^(SJ6  
Inventory recording cycle >[K?fJ$+  
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截止 cut-off !'c|N9  
审计任务约定书 the letter of engagement Zw=G@4xoU  
管理层声明书 report of the directors’ responsibilities for the financial statement 8=H\?4)()Y  
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审计证据 audit evidence JieU9lA^&B  
审计工作底稿 audit working paper b~wKF0vq  
审计记录 audit records E2:D(7(;l  
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计划工作 planning V9jFjc?  
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. 70 `M,``  
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审计风险 audit risk !LSs9_w  
检查风险 detection risk QWhp:]}  
重大错报风险 risk of material misstatement in audit report A~y VYC6l  
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风险评估 risk evaluation )1z4q`  
分析复核程序 analytical review procedures ZrcPgcF  
内部控制 internal control Yf(im  
局限性 limitation Z[;#|$J  
控制环境 control environment gE=Wcb!  
信息系统与沟通 information system and communication Vu|dV\N0*  
符合性测试 compliance test `QLowna  
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控制测试 control test pGk"3.ce  
报表层次重大错报 material misstatement on level of financial statement mVrKz  
认定层次重大错报 material misstatement on level of assertion `i4I!E  
实质性程序 substantial procedures RK
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舞弊 fraud /,t| !)\]  
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审计抽样 sampling z|%Bh  
抽样风险 sampling risk p2a?9R  
非抽样风险 non-sampling risk cUM_ncYOP  
统计抽样 statistical sampling [;F{
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非统计抽样 non-statistical sampling =F[lg?g  
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销售与收款循环审计 Sales and receivables cycle {.#j1
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采购与付款循环审计 Purchases and payables cycle Sgx+V"bkT  
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存货与仓储循环审计 Inventory recording cycle hLn&5jYHvt  
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监盘 physical inspection `E%(pjG  
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筹资与投资循环审计 Investment and finance cycle [wIKK/O  
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货币资金审计 Audit of monetary assets <tU :U<ea]  
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完成审计工作 finish the audit work 8tC+ lc  
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期初余额 opening balance m^Rd Iy)  
期后事项events after the balance sheet date o] S`+ZcV  
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或有事项contingent evens -YAO3  
试算平衡表trail balance %N1T{   
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审计报告 5bF5~D(E  
Audit report ;\q<zO@x  
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审计报告的要素 =X<)5IS3  
标题 title +:b(%|  
收件人 receiver (T4k~T`3  
引言段 introduction 0A@-9w=u  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 89ZDOji?O  
注册会计师的责任段 auditor’s responsibility -^y1iN'D  
审计意见段 opinion (kdC1,E  
注册会计师的监管和盖章auditor’s signature @gY'YA8m  
会计师事务所的名称、地址和盖章auditor’s address O} (E(v  
报告日期 date of the Auditor’s report H2s*s[T -  
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无保留意见 unqualified audit report *di&%&f  
非无保留意见 modified audit report N.k+AQb  
保留意见 qualified opinion (PyTq 5:F  
无法表示意见 disclaimer {W]bU{%.  
否定意见 adverse =nw,*q +