[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 }$K2h*  
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四大”会计师事务所： jB8n\8Bs  
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普华永道 Princewater - houseCoopers 0>  pOP  
安永 Ernst & Young 5XO eYO{  
毕马威 KPMG > ,L'A;c}  
德勤 Deloitte Touche Tohmatsu Mr}]P(4h  
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安达信 Arthur Anderson njk.$]M|nf  
安然 Enron M@a?j<7P,m  
世通 worldcom {VC4rA  
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国际机构的名称：： B;M{v5s~]  
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国际会计师联合会 IFAC ?^z!yD\  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB :kycIM]s  
美国注册会计师协会 AICPA :@PM+[B|Q  
中国注册会计师协会 CICPA [3a-1,  
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审计 audit 8ALvP}H  
内部审计 internal audit )z0qKb\  
政府审计 public sector audit tuA
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账项基础审计 accounting number-based audit ^(ks ^<}  
风险导向审计方法 risk-oriented audit approach !GkwbHr+p  
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其他鉴证业务 audit related services _C9*M6IU  
审阅业务 review &tFVW[(  
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有限责任公司制 limited liability companies, LLCs 7s%DM6li 6  
有限责任合伙制 limited liability partnerships, LLPs (7RxCo=X  
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注册会计师职业道德规范 code of ethics for professional accountants zr9o  
　　　　　　　　　　　 Rules of professional conduct rs01@  
独立 independence Ti/t\'6  
客观 objectivity T ,, Ao36  
公正 integrity Wxl^f?I`:  
专业胜任能力 professional competence z\Y+5<a  
应有关注 due care s)$N&0\  
保密 confidentiality confidence !1f8~"Z  
职业行为 professional conduct iw6qNV:\Z  
技术准则 technical standards `nccRy<l  
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保持实质上的独立和形式上的独立 <dx xXzLT  
The member is, and is seen to be independent OL]^4m  
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费用 fee &x{CC @g/  
佣金 commission  ^o+}3=  
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经济利益 interest w]n20&  
经济利益的冲突 conflicts of interest .gNWDk0$Y  
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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. )rv5QH`i  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 3kFOs$3  
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更换会计师事务所 Changes in professional appointments ~\tI9L?|A  
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国际趋同 global convergence /international convergence 3X$)cZQ  
鉴证业务 assurance services Y:C7S~  
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全面质量管理 quality control of audit (#* 7LdZ  
　　　　　　 Enforce the ethical guidance u
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注册会计师的法律责任Professional responsibility P0J3ci}^  
“深口袋”理论 deep-pocket theory _[-+%RP  
创新会计处理 creative accounting .Gv9RKgd~  
诉讼爆炸 litigation explosion 2Yt#%
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违约 breach the contract &^e%gU8!\  
过失 negligence ~lMw*Qw^  
　　 Misconduct '3Yci(t+  
欺诈 cheat / illegal acts )xiiTkJd5  
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审计目标 audit objectives ][-N<  
怀疑态度 suspend FblwQ-D  
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财务报表认定： financial statement assertions 0!F"s>(H  
存在 existence Pw/Z;N;:V  
权利与义务 rights and obligations O(;K]8  
发生 occurrence {]plT~{e  
完整性 completeness 7 Xe|P1@)  
准确性和计价 measurement and valuation !YL|R[nDH|  
分类和可理解性 classification and understandability Vu '/o[nF>  
　　　　　　　 presentation and disclosure \o9-[V#Gm  
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财务报表循环 cycles G?!b00H  
Sales and receivables cycle j<>|Hi #`  
Purchases and payables cycle />;1 }  
Wages and salaries cycle U>6MT@\  
Petty cash cycle egboLqn  
Inventory recording cycle f7 V36Q8  
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截止 cut-off ep .AW'+  
审计任务约定书 the letter of engagement ?ix--?jl  
管理层声明书 report of the directors’ responsibilities for the financial statement Qj~m;F!  
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审计证据 audit evidence LAeJz_9U  
审计工作底稿 audit working paper V0 x[sEW  
审计记录 audit records +[*VU2f t  
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计划工作 planning Q[_
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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. Xn-GSW3{  
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审计风险 audit risk Zpg/T K  
检查风险 detection risk S V16]V
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重大错报风险 risk of material misstatement in audit report QlJ cj+_h  
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风险评估 risk evaluation 1C\OL!@L  
分析复核程序 analytical review procedures "l!WO`.zp=  
内部控制 internal control ^pZ1uN!b  
局限性 limitation !/+ZKx("9  
控制环境 control environment 9Y!N\-x`  
信息系统与沟通 information system and communication ;vvO#3DWM  
符合性测试 compliance test ;hGC.}X  
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控制测试 control test %eWzr  
报表层次重大错报 material misstatement on level of financial statement aAZS^S4v  
认定层次重大错报 material misstatement on level of assertion Nq1la8oQ3  
实质性程序 substantial procedures G%w.Z< qy  
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舞弊 fraud $ysemDq-a\  
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审计抽样 sampling 01N"  
抽样风险 sampling risk :+{G|goZ*  
非抽样风险 non-sampling risk tFt56/4  
统计抽样 statistical sampling )=l~XV  
非统计抽样 non-statistical sampling _O)xE9t#ru  
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销售与收款循环审计 Sales and receivables cycle GL$!JKWp  
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采购与付款循环审计 Purchases and payables cycle >nV~5f+  
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存货与仓储循环审计 Inventory recording cycle S9 R(;  
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监盘 physical inspection  H"czF  
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筹资与投资循环审计 Investment and finance cycle e5G)83[=  
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货币资金审计 Audit of monetary assets D ]Q,~Y&'  
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完成审计工作 finish the audit work LVKvPi  
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期初余额 opening balance |57u;  
期后事项events after the balance sheet date nVkx Q?2  
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或有事项contingent evens Oxs O  
试算平衡表trail balance 85CH% I#  
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审计报告 TI4#A E  
Audit report @_s`@,=  
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审计报告的要素 ]j> W9n?  
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收件人 receiver fB^h2  
引言段 introduction y4*i V;"  
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管理层对财务报表的责任段 management’s responsibility for the financial statements !v /5G_pr  
注册会计师的责任段 auditor’s responsibility J1OZG6|e  
审计意见段 opinion m,}0p  
注册会计师的监管和盖章auditor’s signature 0VsQ$4'V^  
会计师事务所的名称、地址和盖章auditor’s address pF kA,  
报告日期 date of the Auditor’s report S3#NGBZ/  
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无保留意见 unqualified audit report -e<d//>  
非无保留意见 modified audit report _CqVH5U?  
保留意见 qualified opinion $ N`V%<W  
无法表示意见 disclaimer ,/0Q($oz
 
否定意见 adverse PL$*)#S"$