[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 =C,DR4xh  
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四大”会计师事务所： +jF|8  
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普华永道 Princewater - houseCoopers D<FQVdP  
安永 Ernst & Young ~x9J&*zxM  
毕马威 KPMG Hl%Og$q3  
德勤 Deloitte Touche Tohmatsu D1-w>Y#  
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安达信 Arthur Anderson qgl-,3GY%N  
安然 Enron %>+lr%B  
世通 worldcom XYP RMa?  
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国际机构的名称：：  N{g7  
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国际会计师联合会 IFAC
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国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ]8}2  
美国注册会计师协会 AICPA 46)[F0,$r  
中国注册会计师协会 CICPA ~cp=B>*(  
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审计 audit T = pP  
内部审计 internal audit W^^0Rh_  
政府审计 public sector audit vjGJRk|XED  
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账项基础审计 accounting number-based audit 5|eX@?QF58  
风险导向审计方法 risk-oriented audit approach 3 $%#n*  
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其他鉴证业务 audit related services t*Ro2QZ  
审阅业务 review m=E/um[D  
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有限责任公司制 limited liability companies, LLCs %KO8i)n  
有限责任合伙制 limited liability partnerships, LLPs 8wd["hga<%  
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注册会计师职业道德规范 code of ethics for professional accountants L' 'VBY"?  
　　　　　　　　　　　 Rules of professional conduct r0k:RJP  
独立 independence <!G /&T  
客观 objectivity (T2HUmkQ6  
公正 integrity <astIu Au  
专业胜任能力 professional competence \ CcVk"/  
应有关注 due care Q`J U[nY  
保密 confidentiality confidence S9l po_!z  
职业行为 professional conduct \M.?*p  
技术准则 technical standards mp sX4  
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保持实质上的独立和形式上的独立 AX+]Z$  
The member is, and is seen to be independent +|S)Mm8-  
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费用 fee l<=k#d  
佣金 commission YG*<jKcX  
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经济利益 interest lgVT~v{U`n  
经济利益的冲突 conflicts of interest g$)0E<  
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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. .Gr"|uII
 
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.  7Tr '<(A  
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更换会计师事务所 Changes in professional appointments 3_;=y\F  
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国际趋同 global convergence /international convergence 3VMaD@nYa  
鉴证业务 assurance services `r=^{Y  
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全面质量管理 quality control of audit EqD@o  
　　　　　　 Enforce the ethical guidance ?T%"Jgy8  
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注册会计师的法律责任Professional responsibility bSI*`Dc"!  
“深口袋”理论 deep-pocket theory \hlS?uD\  
创新会计处理 creative accounting A;ZluQ  
诉讼爆炸 litigation explosion A9Ea}v9:  
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违约 breach the contract h8M}}   
过失 negligence 2HE<WI^#h  
　　 Misconduct .aWwJZ=[  
欺诈 cheat / illegal acts *}HDq(/>w  
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审计目标 audit objectives
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怀疑态度 suspend Wkb>JnPo  
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财务报表认定： financial statement assertions %|/\Qu  
存在 existence Yqu/_6wLx  
权利与义务 rights and obligations e5FF'~A%]  
发生 occurrence Y~( 8<`^  
完整性 completeness 2^5RQl/  
准确性和计价 measurement and valuation K43`$  
分类和可理解性 classification and understandability tQxAZ0B^  
　　　　　　　 presentation and disclosure ~|{e"!(}  
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财务报表循环 cycles A#pH$s  
Sales and receivables cycle 3,#qt}8`  
Purchases and payables cycle 0lqh;/  
Wages and salaries cycle -I
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Petty cash cycle i[33u p  
Inventory recording cycle 's"aPqF?  
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截止 cut-off QRdtr  
审计任务约定书 the letter of engagement 4rCw#mVtB  
管理层声明书 report of the directors’ responsibilities for the financial statement @1k-h;`,  
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审计证据 audit evidence /8dRql-Ne  
审计工作底稿 audit working paper ,Wd+&|Q  
审计记录 audit records [8DPZU@  
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计划工作 planning tC+11M  
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. %&'[? LXD  
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审计风险 audit risk vvG*DGL)qL  
检查风险 detection risk '|%\QWuZ  
重大错报风险 risk of material misstatement in audit report c; 1f$$>b  
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风险评估 risk evaluation (w<llb`]  
分析复核程序 analytical review procedures )ZZ6 (O  
内部控制 internal control se_Oi$VZ{  
局限性 limitation ^m.%FIwR  
控制环境 control environment wUS w9xg  
信息系统与沟通 information system and communication +9;6]4  
符合性测试 compliance test 77]Fp(uI  
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控制测试 control test 8X\":l:  
报表层次重大错报 material misstatement on level of financial statement PMj!T \B|  
认定层次重大错报 material misstatement on level of assertion \%W"KLP  
实质性程序 substantial procedures *'@T+$3s  
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舞弊 fraud -OgC.6  
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审计抽样 sampling *u
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抽样风险 sampling risk F'@[b   
非抽样风险 non-sampling risk y&F&Z3t  
统计抽样 statistical sampling k <LFH(  
非统计抽样 non-statistical sampling g`=Z%{z%  
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销售与收款循环审计 Sales and receivables cycle ph7]*W-  
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采购与付款循环审计 Purchases and payables cycle oH e thk  
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存货与仓储循环审计 Inventory recording cycle FbD9G6h5  
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监盘 physical inspection }SW>ysw'm  
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筹资与投资循环审计 Investment and finance cycle EHq?yj;  
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货币资金审计 Audit of monetary assets 7t% |s!~  
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完成审计工作 finish the audit work #ChF{mh  
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期初余额 opening balance Xf|I=XK  
期后事项events after the balance sheet date 7}fT7tsN  
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或有事项contingent evens 6oR5q 4  
试算平衡表trail balance 5&Le?-/\  
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审计报告 h}GzQry1  
Audit report t\,XG  
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审计报告的要素 CDG,l7  
标题 title '!XVz$C  
收件人 receiver y?xFF9W@H  
引言段 introduction V.kf
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管理层对财务报表的责任段 management’s responsibility for the financial statements Z2I2 [pA  
注册会计师的责任段 auditor’s responsibility =D^R,Q  
审计意见段 opinion 3ZL<6`YF  
注册会计师的监管和盖章auditor’s signature /E5>cqX4A  
会计师事务所的名称、地址和盖章auditor’s address hyC]{E  
报告日期 date of the Auditor’s report u_%L~1+'  
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无保留意见 unqualified audit report z7]GZF  
非无保留意见 modified audit report N?mQ50o~C  
保留意见 qualified opinion yH',vC.  
无法表示意见 disclaimer p) m0\  
否定意见 adverse 9h0Y">}`b