[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 eRf8'-"#-  
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四大”会计师事务所： 3RD Q{
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普华永道 Princewater - houseCoopers @=9QV3D  
安永 Ernst & Young  2}`OjVS  
毕马威 KPMG R_^:<F0  
德勤 Deloitte Touche Tohmatsu XdB8Oj~~  
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安达信 Arthur Anderson OTRTa{TB  
安然 Enron h_cZ&P|  
世通 worldcom FnCHbPlb  
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国际机构的名称：： ?O_;{(F_  
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国际会计师联合会 IFAC <"t >!I  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 8mV35A7l  
美国注册会计师协会 AICPA 6PTD%Rf\  
中国注册会计师协会 CICPA qvT9d7x  
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审计 audit /g_}5s-Z  
内部审计 internal audit R4o_zwWgPw  
政府审计 public sector audit 7~IAgjo,@  
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账项基础审计 accounting number-based audit \Wo,^qR  
风险导向审计方法 risk-oriented audit approach 8\[6z0+;  
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其他鉴证业务 audit related services e]rWR  
审阅业务 review 8U-}%D<a  
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有限责任公司制 limited liability companies, LLCs 9@!`,Co  
有限责任合伙制 limited liability partnerships, LLPs mtHw! *  
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注册会计师职业道德规范 code of ethics for professional accountants HK} C<gg  
　　　　　　　　　　　 Rules of professional conduct . [C~a  
独立 independence N!,@}s  
客观 objectivity TEY%OIzU+  
公正 integrity :HwB+Bjy  
专业胜任能力 professional competence fSSDOH! U,  
应有关注 due care N5g!,
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保密 confidentiality confidence (pAGS{{  
职业行为 professional conduct &u.t5m7(  
技术准则 technical standards )4DF9JpD  
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保持实质上的独立和形式上的独立 32dR`qb  
The member is, and is seen to be independent Uc6P@O*,  
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费用 fee 2jA-y!(e  
佣金 commission mI}1si=$  
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经济利益 interest b1_HDC(  
经济利益的冲突 conflicts of interest 8nNRn[oS  
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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. 85 -00m ~  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. gL
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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 iku) otUc  
鉴证业务 assurance services '9*(4/,UJJ  
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全面质量管理 quality control of audit ?bW|~<X~  
　　　　　　 Enforce the ethical guidance k\I+T~~xD  
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注册会计师的法律责任Professional responsibility HOBM?|37CU  
“深口袋”理论 deep-pocket theory ``DS?pUY  
创新会计处理 creative accounting %,1bh  
诉讼爆炸 litigation explosion +O2T%  
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违约 breach the contract 7:<co  
过失 negligence @.@O#  
　　 Misconduct -ich N/U]s  
欺诈 cheat / illegal acts iW9G0Ay  
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审计目标 audit objectives |aI Y  
怀疑态度 suspend @WED XB  
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财务报表认定： financial statement assertions #Fm,mO$v  
存在 existence %i6i.TF  
权利与义务 rights and obligations :VGvL"Kro  
发生 occurrence K`Vi5hR~c  
完整性 completeness rzsAnLxo  
准确性和计价 measurement and valuation B=8],_  
分类和可理解性 classification and understandability D% v{[KY  
　　　　　　　 presentation and disclosure 5R"iF+p4  
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财务报表循环 cycles !hdOH3h=  
Sales and receivables cycle HN?NY  
Purchases and payables cycle xJlf}LEyF  
Wages and salaries cycle w7+3?'L  
Petty cash cycle [Wf%iwB  
Inventory recording cycle nJC/yS|  
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截止 cut-off Po_y78ZD  
审计任务约定书 the letter of engagement ^~Xs
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管理层声明书 report of the directors’ responsibilities for the financial statement C3>&O?7J*7  
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审计证据 audit evidence DPqk~KCM  
审计工作底稿 audit working paper .ww~'5b0  
审计记录 audit records }M*yE]LL;Z  
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计划工作 planning Jga;
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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. ny'?Hl'Q  
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审计风险 audit risk yUd>EnQna  
检查风险 detection risk 8725ET t  
重大错报风险 risk of material misstatement in audit report _[IOPHa"  
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风险评估 risk evaluation ~*NG~Kn"s  
分析复核程序 analytical review procedures \7]0vG  
内部控制 internal control oA+/F]XJ  
局限性 limitation 0Ez(;4]3  
控制环境 control environment }Y9= 3X  
信息系统与沟通 information system and communication C^QpVt-T  
符合性测试 compliance test N5K\h}'%  
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控制测试 control test VCf/EkC  
报表层次重大错报 material misstatement on level of financial statement [ 0>I6Jl  
认定层次重大错报 material misstatement on level of assertion =2J^ '7  
实质性程序 substantial procedures FqwH:Fcr:  
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舞弊 fraud V$o]}|  
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审计抽样 sampling F .hA.E  
抽样风险 sampling risk v0q(k;Ya  
非抽样风险 non-sampling risk "($"T v2  
统计抽样 statistical sampling W! jg  
非统计抽样 non-statistical sampling Nl$b;~u  
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销售与收款循环审计 Sales and receivables cycle xky +"  
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采购与付款循环审计 Purchases and payables cycle ^K3Bn  
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存货与仓储循环审计 Inventory recording cycle &dsXK~9M>  
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监盘 physical inspection O n/q&h5  
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筹资与投资循环审计 Investment and finance cycle }z,f8Yz  
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货币资金审计 Audit of monetary assets AJYZ`  
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完成审计工作 finish the audit work Gov]^?^D-  
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期初余额 opening balance ;M<R  e  
期后事项events after the balance sheet date i&mt-  
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或有事项contingent evens 1
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试算平衡表trail balance <rI8O;\H  
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审计报告 G0h/]%I  
Audit report 2'U+QK@  
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审计报告的要素 $*$X5  
标题 title wN]]t~K)Q  
收件人 receiver wNm1H[{  
引言段 introduction NTV@
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管理层对财务报表的责任段 management’s responsibility for the financial statements 3]rd!Gp=*  
注册会计师的责任段 auditor’s responsibility 9f #6Q*/  
审计意见段 opinion PblO?@~O  
注册会计师的监管和盖章auditor’s signature eKvQS}11  
会计师事务所的名称、地址和盖章auditor’s address l1 UN.l'p  
报告日期 date of the Auditor’s report HDHC9E6  
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无保留意见 unqualified audit report 68QA%m'J  
非无保留意见 modified audit report _Gtq]`y  
保留意见 qualified opinion {?uG] G7  
无法表示意见 disclaimer ItxC}qT  
否定意见 adverse \Xpq=2`