[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 44UN*_qG  
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四大”会计师事务所： N  gOc2I  
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普华永道 Princewater - houseCoopers RIF*9=,S  
安永 Ernst & Young <z{,@Z}  
毕马威 KPMG 0Y*Ag,S  
德勤 Deloitte Touche Tohmatsu  Kuh)3/7  
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安达信 Arthur Anderson h ?+vH{}j  
安然 Enron <&}N[  
世通 worldcom 5+*CBG}  
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国际机构的名称：： .Kk'N  
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国际会计师联合会 IFAC R "e533  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB SCXtBZ`.G  
美国注册会计师协会 AICPA ^L's45&
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中国注册会计师协会 CICPA |f+fG=a67V  
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审计 audit 6am<V]Hw0F  
内部审计 internal audit f`p"uLNo<  
政府审计 public sector audit FdMTc(>  
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账项基础审计 accounting number-based audit v?S3G-r  
风险导向审计方法 risk-oriented audit approach :z+l=d:4  
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其他鉴证业务 audit related services ,}$[;$ye  
审阅业务 review _(:bGI'.m  
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有限责任公司制 limited liability companies, LLCs h=ko_/<  
有限责任合伙制 limited liability partnerships, LLPs fb|lWEw5h.  
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注册会计师职业道德规范 code of ethics for professional accountants AM4 :xz  
　　　　　　　　　　　 Rules of professional conduct IL<@UWs6  
独立 independence @%$<,$=  
客观 objectivity CrEC@5j  
公正 integrity F2mW<REg{  
专业胜任能力 professional competence x5W. 3*  
应有关注 due care E%\Ohs7  
保密 confidentiality confidence rFYw6&;vOi  
职业行为 professional conduct jftf]n&Z(q  
技术准则 technical standards LW+^m6O  
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保持实质上的独立和形式上的独立 Y  kc
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The member is, and is seen to be independent q!}O+(kt  
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费用 fee |ea }+N  
佣金 commission
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经济利益 interest g2GHsVS  
经济利益的冲突 conflicts of interest X?q,m4+  
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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. T&kr IZw  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. @#&y  
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更换会计师事务所 Changes in professional appointments +[$ Q C*  
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国际趋同 global convergence /international convergence x)^t5"F  
鉴证业务 assurance services R3@$ao  
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全面质量管理 quality control of audit ~!TRR.  
　　　　　　 Enforce the ethical guidance ?ZT+4U00U  
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注册会计师的法律责任Professional responsibility uOprA`3  
“深口袋”理论 deep-pocket theory [f\TnXq24  
创新会计处理 creative accounting 44(l1xEN+  
诉讼爆炸 litigation explosion t5jZ8&M5]  
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违约 breach the contract Kq2,J&Ca3  
过失 negligence <GRrw  
　　 Misconduct UqaV9  
欺诈 cheat / illegal acts SFx|9$hXm  
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审计目标 audit objectives 2/V9Or52  
怀疑态度 suspend IJV1=/NJW  
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财务报表认定： financial statement assertions $oU40HA)W]  
存在 existence W=@]
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权利与义务 rights and obligations \dw*yZ^  
发生 occurrence ~
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完整性 completeness x6={)tj  
准确性和计价 measurement and valuation
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分类和可理解性 classification and understandability t^-yK;`?q:  
　　　　　　　 presentation and disclosure ;UG]ckV-  
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财务报表循环 cycles +Q6}kbDI  
Sales and receivables cycle S,~DA3  
Purchases and payables cycle 9py*gN#  
Wages and salaries cycle ;OynkZs)  
Petty cash cycle tW|K\NL  
Inventory recording cycle E||[(l,b  
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截止 cut-off ?A7_&=J%  
审计任务约定书 the letter of engagement ({_Dg43O'[  
管理层声明书 report of the directors’ responsibilities for the financial statement *Af:^>mh  
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审计证据 audit evidence Q]d3a+dK  
审计工作底稿 audit working paper WbW@V_rr  
审计记录 audit records yC]X&1,:z  
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计划工作 planning pk0Cx  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. \E3evU  
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审计风险 audit risk u!VAAX  
检查风险 detection risk kxp, ZP  
重大错报风险 risk of material misstatement in audit report :L!O/Bd8V  
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风险评估 risk evaluation aOH$}QnS  
分析复核程序 analytical review procedures &hb: ~>
 
内部控制 internal control bijE]:<AE7  
局限性 limitation 8NRc+@f|m  
控制环境 control environment "Wz#<! .r  
信息系统与沟通 information system and communication E1uyMh-dy  
符合性测试 compliance test zrg#BXj7  
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控制测试 control test ~\^h;A'3  
报表层次重大错报 material misstatement on level of financial statement xF4>D!T%8  
认定层次重大错报 material misstatement on level of assertion :"4Pr/}rT  
实质性程序 substantial procedures |_^A$Hv  
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舞弊 fraud B8'e,9   
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审计抽样 sampling c[~LI<>ic  
抽样风险 sampling risk VdZmrq;?/  
非抽样风险 non-sampling risk v0yaFP#kG  
统计抽样 statistical sampling 1dy>a=W  
非统计抽样 non-statistical sampling %ur_D
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销售与收款循环审计 Sales and receivables cycle jeM/8~^4-  
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采购与付款循环审计 Purchases and payables cycle 5D32d1A  
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存货与仓储循环审计 Inventory recording cycle c3># .NP_  
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监盘 physical inspection 1UHSt R  
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筹资与投资循环审计 Investment and finance cycle 2$MIA?
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货币资金审计 Audit of monetary assets ^MUSq
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完成审计工作 finish the audit work .9< i  
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期初余额 opening balance 0?tn.<'B8T  
期后事项events after the balance sheet date LyRU2A  
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或有事项contingent evens f"=1_*eH  
试算平衡表trail balance fJb<<6C  
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审计报告 q^e
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Audit report y3]7^+k  
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审计报告的要素 dsx'l0q 'i  
标题 title hf/6VlZ  
收件人 receiver }w0>mA0=H  
引言段 introduction yj6o533o  
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管理层对财务报表的责任段 management’s responsibility for the financial statements TfD]`v`]   
注册会计师的责任段 auditor’s responsibility f#s /Ycp+  
审计意见段 opinion nty^De%  
注册会计师的监管和盖章auditor’s signature vakAl;  
会计师事务所的名称、地址和盖章auditor’s address ]pZxbs&Vb  
报告日期 date of the Auditor’s report "gcHcboU5$  
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无保留意见 unqualified audit report "pDw N$c  
非无保留意见 modified audit report B>hC8^.S|w  
保留意见 qualified opinion P,2FH2Eyj  
无法表示意见 disclaimer 5ayM}u%\~  
否定意见 adverse Ye'=F