[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 MIWI0bnf  
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四大”会计师事务所： n/-d56  
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普华永道 Princewater - houseCoopers qi-!iT(fe  
安永 Ernst & Young 1$~W~O  
毕马威 KPMG _l!TcH+e  
德勤 Deloitte Touche Tohmatsu Wq]Lb:&{a  
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安达信 Arthur Anderson JGKiVBN  
安然 Enron -!z,t7!  
世通 worldcom F m{`?!  
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国际机构的名称：： S,TK;g
 
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国际会计师联合会 IFAC m>@ *- *8k  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB or
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美国注册会计师协会 AICPA 
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中国注册会计师协会 CICPA !<xeAo%8  
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审计 audit RA~%Cw4t  
内部审计 internal audit Wo+'j $k  
政府审计 public sector audit C@L8,Kj ~.  
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账项基础审计 accounting number-based audit AT4G]pT  
风险导向审计方法 risk-oriented audit approach Jd>"g9  
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其他鉴证业务 audit related services Lz'05j3!  
审阅业务 review ?1u2P$d  
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有限责任公司制 limited liability companies, LLCs J 4EG  
有限责任合伙制 limited liability partnerships, LLPs L5tSS=  
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注册会计师职业道德规范 code of ethics for professional accountants 2_]"9d4  
　　　　　　　　　　　 Rules of professional conduct Jr4^@]78o<  
独立 independence @< @\CiM  
客观 objectivity P}+-))J  
公正 integrity P9aGDma  
专业胜任能力 professional competence _n;V iQMu  
应有关注 due care ,#PeK(  
保密 confidentiality confidence ?lYi![.o  
职业行为 professional conduct h)qapC5z,  
技术准则 technical standards K2glkGK  
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保持实质上的独立和形式上的独立 [9E<z2H  
The member is, and is seen to be independent  D|[~Py  
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费用 fee jJF(*D  
佣金 commission /M;A)z  
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经济利益 interest W/m,qilQI  
经济利益的冲突 conflicts of interest 'bpx  
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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. C1@6r%YD  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. N| dwuBW  
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更换会计师事务所 Changes in professional appointments ?
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国际趋同 global convergence /international convergence n3t0Qc  
鉴证业务 assurance services  m%-  
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全面质量管理 quality control of audit B|-E3v:f4  
　　　　　　 Enforce the ethical guidance rQ^$)%uP  
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注册会计师的法律责任Professional responsibility 8pfQAzl  
“深口袋”理论 deep-pocket theory vt" 7[!O  
创新会计处理 creative accounting P7;=rSW  
诉讼爆炸 litigation explosion U!L<v!$  
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违约 breach the contract c:
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过失 negligence +IiL(\ew  
　　 Misconduct Jp
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欺诈 cheat / illegal acts ZlHN-!OZp  
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审计目标 audit objectives 9WaKsdf  
怀疑态度 suspend 'G!w0y F  
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财务报表认定： financial statement assertions X#
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存在 existence DbdxHuKa>  
权利与义务 rights and obligations ?\C7.
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发生 occurrence uX-]z3+  
完整性 completeness gOpGwpYZ,  
准确性和计价 measurement and valuation Q]7Rqslz  
分类和可理解性 classification and understandability Cebl"3Q  
　　　　　　　 presentation and disclosure +j._NRXRH  
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财务报表循环 cycles Z?H#=|U  
Sales and receivables cycle 6@T Ga%:G  
Purchases and payables cycle +SGM3tY  
Wages and salaries cycle P %8zxU;  
Petty cash cycle f>Mg.9gJ(  
Inventory recording cycle cNzn2-qv  
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截止 cut-off ^T bw#x]2  
审计任务约定书 the letter of engagement )6# i>c-  
管理层声明书 report of the directors’ responsibilities for the financial statement xeqAFq=9?  
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审计证据 audit evidence 8S_i;  
审计工作底稿 audit working paper -z]v"gF?Px  
审计记录 audit records , 4Vr,?"EO  
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计划工作 planning 20G..>zW  
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. $*ujX,}xG  
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审计风险 audit risk !Jt Vp&?  
检查风险 detection risk P>/n!1c  
重大错报风险 risk of material misstatement in audit report \e%H5Wx
  
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风险评估 risk evaluation 2<jbNnj  
分析复核程序 analytical review procedures i?uJ<BdU[  
内部控制 internal control Omkl|l9  
局限性 limitation 85U')LY  
控制环境 control environment VY)! bjW.  
信息系统与沟通 information system and communication ?Xscc mN  
符合性测试 compliance test {u
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控制测试 control test <S'5`-&  
报表层次重大错报 material misstatement on level of financial statement +;7Rz_.6f  
认定层次重大错报 material misstatement on level of assertion  yDBS : \  
实质性程序 substantial procedures |tC`rzo  
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舞弊 fraud \'I->O]  
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审计抽样 sampling 0*S2_&Q)  
抽样风险 sampling risk PaPQ|Pwz  
非抽样风险 non-sampling risk R9X*R3n B  
统计抽样 statistical sampling }Wf\\  
非统计抽样 non-statistical sampling .,t"iC:E  
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销售与收款循环审计 Sales and receivables cycle #wH<W5gSZ  
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采购与付款循环审计 Purchases and payables cycle qrBo '@7  
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存货与仓储循环审计 Inventory recording cycle +$Q33@F5l  
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监盘 physical inspection 3dG[dYj  
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筹资与投资循环审计 Investment and finance cycle 3-4' x2   
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货币资金审计 Audit of monetary assets Y_n^6 ;  
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完成审计工作 finish the audit work b_xn80O  
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期初余额 opening balance kIS_6!
 
期后事项events after the balance sheet date ]r;-Lx{F  
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或有事项contingent evens ]YcM45x
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试算平衡表trail balance 6]#pPk8[Z  
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审计报告 GaMiu!|,  
Audit report {S4^;Va1  
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审计报告的要素 ?5d7J,"<h  
标题 title Pl4$`Qw#y  
收件人 receiver 5}FPqyK"  
引言段 introduction 9mW95YI S  
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管理层对财务报表的责任段 management’s responsibility for the financial statements W|_^Oe<  
注册会计师的责任段 auditor’s responsibility ;`IZ&m$  
审计意见段 opinion B.nq3;Y  
注册会计师的监管和盖章auditor’s signature C FY3D|  
会计师事务所的名称、地址和盖章auditor’s address ;C,D1_20Z  
报告日期 date of the Auditor’s report SS;[{u!  
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无保留意见 unqualified audit report :e1BQj`R  
非无保留意见 modified audit report Z)B5g>  
保留意见 qualified opinion g7G=g a  
无法表示意见 disclaimer l :\DC  
否定意见 adverse N<V,5