[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 #>[+6y]U!  
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四大”会计师事务所： no^I![_M  
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普华永道 Princewater - houseCoopers '^}l|(  
安永 Ernst & Young 5zfPh`U>1  
毕马威 KPMG CQ6Z[hLWF  
德勤 Deloitte Touche Tohmatsu O zY&^:>  
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安达信 Arthur Anderson 6d`6=D:  
安然 Enron )=ZWn,ZB  
世通 worldcom ]`]m41+w  
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国际机构的名称：： '9H]SEw  
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国际会计师联合会 IFAC o=4d2V%m  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB h5.u W8  
美国注册会计师协会 AICPA N
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中国注册会计师协会 CICPA KGzBK:  
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审计 audit G)iV  
内部审计 internal audit <wc=SMmO  
政府审计 public sector audit 5k<qJ9  
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账项基础审计 accounting number-based audit :W 8DgL>l  
风险导向审计方法 risk-oriented audit approach OV Iu&6#  
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其他鉴证业务 audit related services ZOyq{w!2  
审阅业务 review bs
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有限责任公司制 limited liability companies, LLCs 2y v' DS  
有限责任合伙制 limited liability partnerships, LLPs teQ%t~PJ-&  
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注册会计师职业道德规范 code of ethics for professional accountants J*A<F'^F1  
　　　　　　　　　　　 Rules of professional conduct }vPDCUZ  
独立 independence n<y!@p^X  
客观 objectivity /DJyNf*  
公正 integrity ,=R->~ J  
专业胜任能力 professional competence hA/K>Z  
应有关注 due care ^+E
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保密 confidentiality confidence gNo.&G [  
职业行为 professional conduct r[JgCj+$&  
技术准则 technical standards 5<Xq7|Jt  
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保持实质上的独立和形式上的独立 iw
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The member is, and is seen to be independent y`!3Z} 7  
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费用 fee C$b$)uI;  
佣金 commission X-e)w  
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经济利益 interest 4-lEo{IIM  
经济利益的冲突 conflicts of interest <pK
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. 1#&*xF"  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. /t01z~_  
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更换会计师事务所 Changes in professional appointments bWW$_Spr  
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国际趋同 global convergence /international convergence A|O7W|"W  
鉴证业务 assurance services &zynfj#
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全面质量管理 quality control of audit =O<Ul~JRK  
　　　　　　 Enforce the ethical guidance 3<AZ,gF1  
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注册会计师的法律责任Professional responsibility w<|^i*  
“深口袋”理论 deep-pocket theory 1aS[e%9Mg  
创新会计处理 creative accounting A_muuOIcI  
诉讼爆炸 litigation explosion o2He}t2o  
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违约 breach the contract 6OkN(tL&.  
过失 negligence #e((F, 1z  
　　 Misconduct wyMj^+ 2m  
欺诈 cheat / illegal acts -y1%c^36_J  
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审计目标 audit objectives .>Gq/[c0|  
怀疑态度 suspend /o*r[g7<  
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财务报表认定： financial statement assertions pE[ul  
存在 existence S>Z V8  
权利与义务 rights and obligations 7q<I7Wt  
发生 occurrence (A}##h  
完整性 completeness <iajtq<Z  
准确性和计价 measurement and valuation \H!ECTI  
分类和可理解性 classification and understandability }H&NR?Ax  
　　　　　　　 presentation and disclosure Eb7qM.Q] &  
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财务报表循环 cycles ; H9d.D8  
Sales and receivables cycle ==
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Purchases and payables cycle `7zz&f9dDX  
Wages and salaries cycle 0Y,_ DU  
Petty cash cycle }nvHEo  
Inventory recording cycle q+>J'UGb  
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截止 cut-off {0+gPTp  
审计任务约定书 the letter of engagement c^S^"M|  
管理层声明书 report of the directors’ responsibilities for the financial statement +/*g?Vt  
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审计证据 audit evidence qPK3"fzH  
审计工作底稿 audit working paper gk>-h,
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审计记录 audit records .Wv2aJq  
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计划工作 planning O,>1GKw"\  
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. HaXlc8  
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审计风险 audit risk D^W6Cq5\  
检查风险 detection risk wrv-"%u)  
重大错报风险 risk of material misstatement in audit report br*L|s\P\9  
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风险评估 risk evaluation ]X?~Cz/wl  
分析复核程序 analytical review procedures 8;mn7XX  
内部控制 internal control eN fo8xUG  
局限性 limitation Y0:y72mK  
控制环境 control environment 4h\MSTF*  
信息系统与沟通 information system and communication 3 [: x#r  
符合性测试 compliance test E}sjl  
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控制测试 control test +/y 3]}  
报表层次重大错报 material misstatement on level of financial statement D_ybgX?0:  
认定层次重大错报 material misstatement on level of assertion -Qgu6Ty  
实质性程序 substantial procedures NWd%Za5K;  
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舞弊 fraud Me;@/;c(  
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审计抽样 sampling ^UHt1[  
抽样风险 sampling risk +e+hIMur  
非抽样风险 non-sampling risk 3&.?9  
统计抽样 statistical sampling h?5$-#q~  
非统计抽样 non-statistical sampling t$^1A1Ef  
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销售与收款循环审计 Sales and receivables cycle R h zf.kp  
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采购与付款循环审计 Purchases and payables cycle "v@$ CR9<T  
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存货与仓储循环审计 Inventory recording cycle {Tb(4or?=b  
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监盘 physical inspection R`
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筹资与投资循环审计 Investment and finance cycle Fn.wd`'0  
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货币资金审计 Audit of monetary assets /{Ksi+
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完成审计工作 finish the audit work k_?xiOSh  
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期初余额 opening balance 0j\?zt?  
期后事项events after the balance sheet date 2V%si6  
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或有事项contingent evens RO?5WJpPj  
试算平衡表trail balance ImO
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审计报告 &^$dHr6v  
Audit report a]XQM$T$  
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审计报告的要素 &.D3f"  
标题 title n*~=O'  
收件人 receiver EEFM1asJf  
引言段 introduction |fnP@k  
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管理层对财务报表的责任段 management’s responsibility for the financial statements I}a`11xb`  
注册会计师的责任段 auditor’s responsibility ]Tk3@jw+b  
审计意见段 opinion Wh6jr=>G  
注册会计师的监管和盖章auditor’s signature }z:g}".4  
会计师事务所的名称、地址和盖章auditor’s address p.^glz>B  
报告日期 date of the Auditor’s report +M-x*;.  
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无保留意见 unqualified audit report SQx%CcW9d  
非无保留意见 modified audit report spter35b[  
保留意见 qualified opinion ^Uss?)jN4  
无法表示意见 disclaimer YCZl1ry:V=  
否定意见 adverse ,5^XjU3c=