[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 ks3`3q 7  
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四大”会计师事务所： qHsUP;7  
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普华永道 Princewater - houseCoopers Ipf|")*  
安永 Ernst & Young G'rxXJq  
毕马威 KPMG _wC3kAO  
德勤 Deloitte Touche Tohmatsu CAWA3fcQp  
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安达信 Arthur Anderson pA`+hQNN  
安然 Enron wA
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世通 worldcom 3Vsc 9B"w  
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国际机构的名称：： x9$` W  
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国际会计师联合会 IFAC |>27'#JC  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 3,>0a  
美国注册会计师协会 AICPA Tu@8}C  
中国注册会计师协会 CICPA K)-U1JE7  
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审计 audit \X<bH&
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内部审计 internal audit ~hZ"2$(0  
政府审计 public sector audit <DMl<KZ  
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账项基础审计 accounting number-based audit @xQgY*f#  
风险导向审计方法 risk-oriented audit approach  LG-y]4a}  
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其他鉴证业务 audit related services r^h4z`:L  
审阅业务 review #OBJzf*p  
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有限责任公司制 limited liability companies, LLCs P.6nA^hXB  
有限责任合伙制 limited liability partnerships, LLPs ,^?^dB  
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注册会计师职业道德规范 code of ethics for professional accountants @WJgWJm  
　　　　　　　　　　　 Rules of professional conduct 0FGe=$vD  
独立 independence s<*XNNE7  
客观 objectivity /rg*p  
公正 integrity 4 d;|sI@  
专业胜任能力 professional competence `o<' x. I  
应有关注 due care 6Ca(U'  
保密 confidentiality confidence GRGzP&}@  
职业行为 professional conduct e@c0WlWa  
技术准则 technical standards (]b!{kS  
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保持实质上的独立和形式上的独立 Z= jr-)kK  
The member is, and is seen to be independent .9R [*<  
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费用 fee &@%W29:  
佣金 commission Rz(QC\(  
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经济利益 interest A{UULVp  
经济利益的冲突 conflicts of interest %R@X>2l/_  
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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. /[O(ea$U  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Dp vk\t  
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更换会计师事务所 Changes in professional appointments +hn+K1  
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国际趋同 global convergence /international convergence ]x\-$~E  
鉴证业务 assurance services FQT~pfY  
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全面质量管理 quality control of audit 7.C;NT  
　　　　　　 Enforce the ethical guidance cj+ FRG~u  
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注册会计师的法律责任Professional responsibility *&?c(JU;<  
“深口袋”理论 deep-pocket theory n,=VQOu  
创新会计处理 creative accounting r;>*_Oc7g  
诉讼爆炸 litigation explosion |3F02
 
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违约 breach the contract hZh9uI7.  
过失 negligence eAX )^q  
　　 Misconduct 8i6Ps$T  
欺诈 cheat / illegal acts i7ISX>%  
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审计目标 audit objectives bA= |_Wt  
怀疑态度 suspend ()K " c#  
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财务报表认定： financial statement assertions T6H}/#*tK  
存在 existence /TZOJE(2j  
权利与义务 rights and obligations NLS
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发生 occurrence B+[A]dgS  
完整性 completeness #k_HN}B  
准确性和计价 measurement and valuation 8#(Q_  
分类和可理解性 classification and understandability T?:glp[4I  
　　　　　　　 presentation and disclosure  -QOw8vm  
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财务报表循环 cycles XEn*?.e  
Sales and receivables cycle M7+nW ; e%  
Purchases and payables cycle _cy2z  
Wages and salaries cycle ~vXa
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Petty cash cycle Vnx,5E&  
Inventory recording cycle R& |mdY8  
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截止 cut-off vr0WS 3  
审计任务约定书 the letter of engagement |A cRIq  
管理层声明书 report of the directors’ responsibilities for the financial statement 5O~HWBX.  
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审计证据 audit evidence @) s,{F  
审计工作底稿 audit working paper m>4ahue$  
审计记录 audit records GDu~d<RH  
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计划工作 planning c7tfRq n+  
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.
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审计风险 audit risk v-yde>(  
检查风险 detection risk o4*+T8[|5  
重大错报风险 risk of material misstatement in audit report U>V&-kxtV  
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风险评估 risk evaluation S/Fkw4%  
分析复核程序 analytical review procedures ?CC"Yij  
内部控制 internal control H|R T?Q  
局限性 limitation 66.5QD0  
控制环境 control environment 0{dz5gUde  
信息系统与沟通 information system and communication )K,F]fc+O  
符合性测试 compliance test w=^`w:5X  
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控制测试 control test oI}kH=<,  
报表层次重大错报 material misstatement on level of financial statement U f|> (C  
认定层次重大错报 material misstatement on level of assertion q4}PM[K?=\  
实质性程序 substantial procedures @O
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舞弊 fraud ]%BWIqbr  
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审计抽样 sampling ,z;ky5Ct  
抽样风险 sampling risk TjQvAkT  
非抽样风险 non-sampling risk %z#f.Ql  
统计抽样 statistical sampling oqLfesV~  
非统计抽样 non-statistical sampling yY[<0|o u  
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销售与收款循环审计 Sales and receivables cycle @+9< O0  
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采购与付款循环审计 Purchases and payables cycle d}JP!xf%  
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存货与仓储循环审计 Inventory recording cycle yaG= j  
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监盘 physical inspection h$.:Uj8/  
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筹资与投资循环审计 Investment and finance cycle H ,+? t  
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货币资金审计 Audit of monetary assets Y`o+XimX  

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完成审计工作 finish the audit work FBpH21|/y  
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期初余额 opening balance C4
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期后事项events after the balance sheet date zN{K5<7o  
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或有事项contingent evens [5uRS}!  
试算平衡表trail balance [@Q_(LQ-U  
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审计报告 $KLD2BAL  
Audit report 8me ]JRw  
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审计报告的要素 ;zYqsS  
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收件人 receiver "=6 v&G]U4  
引言段 introduction /DqLrA  
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管理层对财务报表的责任段 management’s responsibility for the financial statements -jn WZ5.  
注册会计师的责任段 auditor’s responsibility BWrv%7  
审计意见段 opinion yuDZ~0]R  
注册会计师的监管和盖章auditor’s signature E@-KGsdhK  
会计师事务所的名称、地址和盖章auditor’s address b8%C*r7  
报告日期 date of the Auditor’s report $uap8nN  
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无保留意见 unqualified audit report rHf&:~   
非无保留意见 modified audit report 549jWG  
保留意见 qualified opinion +=]!P#  
无法表示意见 disclaimer ZVbl8 8,(l  
否定意见 adverse m!W3Cwz\&