[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 #r9+thyC  
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四大”会计师事务所： zz*P
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普华永道 Princewater - houseCoopers ==[(Mn,%d  
安永 Ernst & Young b11I$b #  
毕马威 KPMG FC1rwXL(  
德勤 Deloitte Touche Tohmatsu ts~VO`  
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安达信 Arthur Anderson -{0Pq.v  
安然 Enron Q|)>9m !tt  
世通 worldcom 8
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国际机构的名称：： zufphS|  
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国际会计师联合会 IFAC 2G~{x7/[@  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB D;!sH?J@+  
美国注册会计师协会 AICPA v8-My1toV  
中国注册会计师协会 CICPA =v<w29P(g  
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审计 audit 0ZjT.Ep  
内部审计 internal audit G0 EXgq8  
政府审计 public sector audit "\@J0|ppb  
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账项基础审计 accounting number-based audit |1%%c %  
风险导向审计方法 risk-oriented audit approach \na$Sb+  
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其他鉴证业务 audit related services 9&* 7+!  
审阅业务 review $jMA(e`Ye0  
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有限责任公司制 limited liability companies, LLCs WVeNO,?ytS  
有限责任合伙制 limited liability partnerships, LLPs fDsT@W,K  
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注册会计师职业道德规范 code of ethics for professional accountants &MpLm&  
　　　　　　　　　　　 Rules of professional conduct  GUu8 N  
独立 independence ^dpM2$J  
客观 objectivity =wX;OK|U(^  
公正 integrity  b*Qd9  
专业胜任能力 professional competence QT+kCN  
应有关注 due care 8~(,qU8-N  
保密 confidentiality confidence k\O<pG[U  
职业行为 professional conduct Tg^8a,Lt  
技术准则 technical standards \Hp!NbnF$  
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保持实质上的独立和形式上的独立 ={xRNNUj_  
The member is, and is seen to be independent D]E=0+  
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费用 fee cI[i v  
佣金 commission F qJ`d2E  
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经济利益 interest d9JAt-6z2  
经济利益的冲突 conflicts of interest Tp-W/YC  
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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. +(DzE H |  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. h~Ir =JV  
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更换会计师事务所 Changes in professional appointments #v(As)4^  
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国际趋同 global convergence /international convergence cy@oAoBq  
鉴证业务 assurance services #fF5O2E'3  
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全面质量管理 quality control of audit 2(!W 9#]  
　　　　　　 Enforce the ethical guidance f=91 Z_M  
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注册会计师的法律责任Professional responsibility 06HU6d,  
“深口袋”理论 deep-pocket theory dUB;ZB7  
创新会计处理 creative accounting YN)qMI_`A  
诉讼爆炸 litigation explosion "d-vs t5  
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违约 breach the contract r2f%E:-0G  
过失 negligence t ~qSiHw  
　　 Misconduct c*#$sZ@YA  
欺诈 cheat / illegal acts i+S%e,U*  
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审计目标 audit objectives WS&a9!3;  
怀疑态度 suspend b6;MTz*k>  
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财务报表认定： financial statement assertions R}(Rv3>Xx  
存在 existence EiD41N  
权利与义务 rights and obligations R[j'<gd.  
发生 occurrence lre(]oBXA  
完整性 completeness nEUH;z  
准确性和计价 measurement and valuation e lM<S3  
分类和可理解性 classification and understandability ?ZTA3mV?+  
　　　　　　　 presentation and disclosure [GCaRk>b,  
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财务报表循环 cycles t
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Sales and receivables cycle ,I|^d.[2  
Purchases and payables cycle [2Y@O7;nI  
Wages and salaries cycle ]hlQU% &  
Petty cash cycle k_1;YOBF  
Inventory recording cycle %a8e_  
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截止 cut-off *B4OvHi)'  
审计任务约定书 the letter of engagement kb$Yc)+R4  
管理层声明书 report of the directors’ responsibilities for the financial statement
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审计证据 audit evidence ~d<&OL  
审计工作底稿 audit working paper ??Urm[Y
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审计记录 audit records j<WsFVS  
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计划工作 planning ) F -8  
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. tw 3zw`o:  
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审计风险 audit risk bWp)' mx5u  
检查风险 detection risk 7<:o4\q?m  
重大错报风险 risk of material misstatement in audit report \0i0#Dt9  
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风险评估 risk evaluation Lf.Ia*R:  
分析复核程序 analytical review procedures 6*1f -IbV  
内部控制 internal control o]]tH  
局限性 limitation f\hQ>MLzt  
控制环境 control environment c8zok `\P_  
信息系统与沟通 information system and communication -jNnx*  
符合性测试 compliance test T#e|{ZCbq  
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控制测试 control test DgRn^gL{Q  
报表层次重大错报 material misstatement on level of financial statement o*~=NoR  
认定层次重大错报 material misstatement on level of assertion h8k\~/iJ  
实质性程序 substantial procedures .2|(!a9W  
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舞弊 fraud <Pf4[q&wM  
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审计抽样 sampling TQ~a5q  
抽样风险 sampling risk ',D%,N}J  
非抽样风险 non-sampling risk 2#qcYU  
统计抽样 statistical sampling }YiFiGf,  
非统计抽样 non-statistical sampling >Cc DG  
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销售与收款循环审计 Sales and receivables cycle ,1t|
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采购与付款循环审计 Purchases and payables cycle 0Bkc93  
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存货与仓储循环审计 Inventory recording cycle 9[&q C  
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监盘 physical inspection A*|\E:fo  
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筹资与投资循环审计 Investment and finance cycle PgP\v-.  
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货币资金审计 Audit of monetary assets ;Ob^@OM  
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完成审计工作 finish the audit work t,A=B (W  
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期初余额 opening balance =RM]/O9  
期后事项events after the balance sheet date YoK )fh$  
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或有事项contingent evens E KJ2P$  
试算平衡表trail balance %n,_^voE  
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审计报告 nb*`GE  
Audit report E2=vLI]  
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审计报告的要素 =<TJ[,h et  
标题 title soLmr's  
收件人 receiver `4Fw,:+e  
引言段 introduction v@fy*T\3  
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管理层对财务报表的责任段 management’s responsibility for the financial statements oe=1[9T"  
注册会计师的责任段 auditor’s responsibility @'P
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审计意见段 opinion tHM0]Gb}  
注册会计师的监管和盖章auditor’s signature r0pwKRE~t  
会计师事务所的名称、地址和盖章auditor’s address F0kAQgUv  
报告日期 date of the Auditor’s report wT,=C'  
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无保留意见 unqualified audit report *vqUOh  
非无保留意见 modified audit report S`TQWWQo;  
保留意见 qualified opinion rzvKvGd#N  
无法表示意见 disclaimer _1YC9}  
否定意见 adverse `Hu2a]e9