[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 N(&{~*YE  
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四大”会计师事务所： 1B~O!']N<  
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普华永道 Princewater - houseCoopers M~:_^B  
安永 Ernst & Young mTE(JZt  
毕马威 KPMG Cr5ND\  
德勤 Deloitte Touche Tohmatsu XN df  
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安达信 Arthur Anderson GcVQz[E  
安然 Enron o1.~g'!^  
世通 worldcom =w$& n%~  
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国际机构的名称：： 75# 8P?i  
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国际会计师联合会 IFAC yLa@27T\A  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB  Unk/uk  
美国注册会计师协会 AICPA F9r.DG$}  
中国注册会计师协会 CICPA T
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审计 audit ")Fd'&58  
内部审计 internal audit tdm7MPM  
政府审计 public sector audit vzIo2,/7  
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账项基础审计 accounting number-based audit gu k,GF9p]  
风险导向审计方法 risk-oriented audit approach
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其他鉴证业务 audit related services P#O"{+`  
审阅业务 review z=D5*  
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有限责任公司制 limited liability companies, LLCs v vErzUxN  
有限责任合伙制 limited liability partnerships, LLPs pv]@}+<Dt  
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注册会计师职业道德规范 code of ethics for professional accountants dSGdK $XA  
　　　　　　　　　　　 Rules of professional conduct |;gx;qp4cN  
独立 independence z9o]
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客观 objectivity 7<j!qWm0  
公正 integrity
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专业胜任能力 professional competence _^<vp  
应有关注 due care SyL"Bmi  
保密 confidentiality confidence F
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职业行为 professional conduct AwJg/VBo)  
技术准则 technical standards TNu%_ 34  
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保持实质上的独立和形式上的独立 w~]2c{\Qz  
The member is, and is seen to be independent v`S5[{6
 

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费用 fee K$S0h-?9]O  
佣金 commission $[T~<I  
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经济利益 interest o]? yyP  
经济利益的冲突 conflicts of interest a ,mgM&yD  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. aCU[9Xr?  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. : /5+p>Ep}  
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更换会计师事务所 Changes in professional appointments uz3cho'  
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国际趋同 global convergence /international convergence IogLk
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鉴证业务 assurance services 1]}\h]*  
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全面质量管理 quality control of audit %pZT3dcK  
　　　　　　 Enforce the ethical guidance K'&,]r#  
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注册会计师的法律责任Professional responsibility S]H[&o1o  
“深口袋”理论 deep-pocket theory "5JMk -2k  
创新会计处理 creative accounting \%r#>8c8  
诉讼爆炸 litigation explosion u$w.'lK  
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违约 breach the contract s.z)l$  
过失 negligence S1r{2s&  
　　 Misconduct ir^d7CV,  
欺诈 cheat / illegal acts i3 js'?7E  
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审计目标 audit objectives 4W>DW`{  
怀疑态度 suspend ~vF*&^4Vh  
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财务报表认定： financial statement assertions q~qz^E\T  
存在 existence ]Jz=.F sO  
权利与义务 rights and obligations 1^k}GXsWmE  
发生 occurrence GVT 6cR  
完整性 completeness L'y0$  
准确性和计价 measurement and valuation %[n5mF*`  
分类和可理解性 classification and understandability %\i
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　　　　　　　 presentation and disclosure t(}Y/'  
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财务报表循环 cycles XzAXcxC6G  
Sales and receivables cycle P#pb48^-  
Purchases and payables cycle lR?1,yLp  
Wages and salaries cycle ?3DL .U{  
Petty cash cycle 8h ol4'B  
Inventory recording cycle B)k/]vz)*D  
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截止 cut-off :{w3l O  
审计任务约定书 the letter of engagement 9Zx| L/\  
管理层声明书 report of the directors’ responsibilities for the financial statement p&}m')
 
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审计证据 audit evidence NiG&Lw*8  
审计工作底稿 audit working paper =YM  
审计记录 audit records qA}l[:F+#  
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计划工作 planning 1sUgjyGQ  
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. G>dXK,f<B0  
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审计风险 audit risk Jn(|.eT|  
检查风险 detection risk W&A^.% 2l  
重大错报风险 risk of material misstatement in audit report .9DhD=8aIO  
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风险评估 risk evaluation dsEvpa$
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分析复核程序 analytical review procedures %5ov!nm7  
内部控制 internal control *4 m]UK  
局限性 limitation BDp(&=ktq  
控制环境 control environment B4OFhtYE  
信息系统与沟通 information system and communication M!G/5:VZ  
符合性测试 compliance test nJH'^rO!C  
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控制测试 control test af'ncZ@U  
报表层次重大错报 material misstatement on level of financial statement uxW |&q  
认定层次重大错报 material misstatement on level of assertion jcePSps]  
实质性程序 substantial procedures `[=/ f=Q}  
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舞弊 fraud z#5qI',L  
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审计抽样 sampling T+V:vuK  
抽样风险 sampling risk 98}l`J=i  
非抽样风险 non-sampling risk MNfc1I_#  
统计抽样 statistical sampling Mt4`~`6  
非统计抽样 non-statistical sampling %*L 8W*V  
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销售与收款循环审计 Sales and receivables cycle H2_6m5[&,  
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采购与付款循环审计 Purchases and payables cycle j9 7c@  
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存货与仓储循环审计 Inventory recording cycle &WbHM)_n  
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监盘 physical inspection *XXa
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筹资与投资循环审计 Investment and finance cycle 17rg!'+   
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货币资金审计 Audit of monetary assets i .?l\  
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完成审计工作 finish the audit work `C:J{`  
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期初余额 opening balance B3u:D"
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期后事项events after the balance sheet date O sIvW'$\  
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或有事项contingent evens %yy|B  
试算平衡表trail balance Yu9(qRK  
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审计报告 {Cw>T-`  
Audit report X{5(i3?S  
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审计报告的要素 !"^//2N+,  
标题 title j&?@:Zg v  
收件人 receiver %?`$#*f\%  
引言段 introduction M-f; ,>  
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管理层对财务报表的责任段 management’s responsibility for the financial statements k8sjW!2  
注册会计师的责任段 auditor’s responsibility ma2-66M~j  
审计意见段 opinion ^^*dHWHn<  
注册会计师的监管和盖章auditor’s signature $Jy1=/W&  
会计师事务所的名称、地址和盖章auditor’s address cr {f*U6`  
报告日期 date of the Auditor’s report BG20R=p  
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无保留意见 unqualified audit report )e\IdKl=  
非无保留意见 modified audit report rcMSso2  
保留意见 qualified opinion o7@81QA!e  
无法表示意见 disclaimer y}lqF8s  
否定意见 adverse ?F%,d{^