[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 0 [6llcuj  
$4.mRS97g  
四大”会计师事务所： W"9iFj X  
.N~qpynY  
普华永道 Princewater - houseCoopers TSu^.K  
安永 Ernst & Young G3QB Rh{  
毕马威 KPMG u:H@]z(x  
德勤 Deloitte Touche Tohmatsu 6w{^S~rqo  
K]dqK'  
安达信 Arthur Anderson  iqf+rBL  
安然 Enron \phG$4(7+  
世通 worldcom j}YZl@dYV  
J{72%S  
国际机构的名称：： 'R6D+Vk/  
=DT
n9}u  
国际会计师联合会 IFAC <x@\3{{U  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 'N,3]So i  
美国注册会计师协会 AICPA E&0A W{  
中国注册会计师协会 CICPA N^|r.J  
Z4'"*  
审计 audit .UbmU^y|  
内部审计 internal audit Ne/jvWWN  
政府审计 public sector audit s%]-Sw9  
#I9|>XE1  
账项基础审计 accounting number-based audit GV)#>PL  
风险导向审计方法 risk-oriented audit approach [:$j<}UmB  
IBl}.o&]B#  
ia|^>V>-  
其他鉴证业务 audit related services >VP\@xt(R[  
审阅业务 review ~
Av]LW  
RLY Ae  
有限责任公司制 limited liability companies, LLCs S4
<@ji  
有限责任合伙制 limited liability partnerships, LLPs yZ
I4%fen  
b0LjNO@<  
"%ag^v9  
注册会计师职业道德规范 code of ethics for professional accountants XboOvdt^|  
　　　　　　　　　　　 Rules of professional conduct H^"BK
-`hs  
独立 independence `(aU_r=  
客观 objectivity ;nj'C1  
公正 integrity t&SJ!>7_c  
专业胜任能力 professional competence d%9I*Qo0,  
应有关注 due care P&| =  
保密 confidentiality confidence 9<<$uf.B  
职业行为 professional conduct [
K13Jy+  
技术准则 technical standards ,)V*xpp  
(d993~|h  
保持实质上的独立和形式上的独立 3@$h/xMJ  
The member is, and is seen to be independent 'N='B<^;%  
6N.mSnp  
费用 fee L
Yh5f#  
佣金 commission 8+a/x #b-  

]Ke|wRQD  
经济利益 interest 3]'=s>UO>^  
经济利益的冲突 conflicts of interest `(;d+fof  
MS^,h>KI  
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. z1!ya#,$  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. y=9a2[3Dz  
c%pW'UE&  
更换会计师事务所 Changes in professional appointments 3D\.Sj%  
DWJ%r"aN  
~'fa,XZ<  
国际趋同 global convergence /international convergence oiO3]P]P  
鉴证业务 assurance services S,AZrgh,"X  
] >ipC,v  
全面质量管理 quality control of audit avO+1<`4B  
　　　　　　 Enforce the ethical guidance i )3Y\u  
9 K$F.{cx  
WbH/K]/1)h  
注册会计师的法律责任Professional responsibility ;~~Oc  
“深口袋”理论 deep-pocket theory Vu`dEvL?  
创新会计处理 creative accounting HT?`PG  
诉讼爆炸 litigation explosion |BH, H  
1:Y DN.*  
违约 breach the contract &[cL%pP  
过失 negligence \07Vh6cj  
　　 Misconduct c'`7p /l.  
欺诈 cheat / illegal acts \<lV),  
l$m^{6IYc  
审计目标 audit objectives $6!`  
怀疑态度 suspend 08k1 w,6W  
O-T/H-J`  
财务报表认定： financial statement assertions oK5(,8 (4  
存在 existence cIM5;"gLP  
权利与义务 rights and obligations |w~
zh6~  
发生 occurrence 5@ [%P=  
完整性 completeness fil6w</L  
准确性和计价 measurement and valuation Arp4$h  
分类和可理解性 classification and understandability m}uF& | 5  
　　　　　　　 presentation and disclosure aqzvT5*8%  
Z/-%Eb]L1  
财务报表循环 cycles PYz| d  
Sales and receivables cycle K&|zWpb  
Purchases and payables cycle ;k/0N~  
Wages and salaries cycle #i2q}/w5`C  
Petty cash cycle [c
86b  
Inventory recording cycle 4zf#zJw  
gP1$#KgU  
截止 cut-off $ @1&G~x  
审计任务约定书 the letter of engagement y Fp1@*ef  
管理层声明书 report of the directors’ responsibilities for the financial statement 38'H-]8q"  
=?*V3e3{  
审计证据 audit evidence RuRJjcnY  
审计工作底稿 audit working paper 3
^ Z tIZ  
审计记录 audit records ae!_u \$  
Ci*TX  
/=r&9P@Ay<  
计划工作 planning :cC`w
X$  
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. m9e$ZZG$  
V|a59[y?  
审计风险 audit risk WLh_b)V|  
检查风险 detection risk |g;XC^!%=o  
重大错报风险 risk of material misstatement in audit report Yhsb$wu  
-5>g 0o2  
MPL2#YU/a  
风险评估 risk evaluation _v$mGZpGY  
分析复核程序 analytical review procedures g:,4Kd|  
内部控制 internal control @~N#)L^  
局限性 limitation v#/,,)m  
控制环境 control environment ?1412Tq5  
信息系统与沟通 information system and communication 3
QR-8  
符合性测试 compliance test 5cE[s<=  
X*Q7Yu  
[FCNW0NV  
控制测试 control test _%L3?PpF"  
报表层次重大错报 material misstatement on level of financial statement 5j}@Of1pd  
认定层次重大错报 material misstatement on level of assertion jgMWjM6.  
实质性程序 substantial procedures ~~fL`"  
x)Th 2es\  
<s{/ka3  
舞弊 fraud |ITg-t  
jS- QTG!=  
审计抽样 sampling kU^@R<Fo  
抽样风险 sampling risk 0y ;gi3W  
非抽样风险 non-sampling risk .-34g5  
统计抽样 statistical sampling tllg$CQ5  
非统计抽样 non-statistical sampling )eG&"3kFe!  
#M>E{w
9  
h s*:!&E  
销售与收款循环审计 Sales and receivables cycle iH$N HfH  
.LS .Z 4@  
采购与付款循环审计 Purchases and payables cycle T(}da**X  
SMy&K[hJ[  
存货与仓储循环审计 Inventory recording cycle V('b|gsEo  
wGxLs>| 4  
监盘 physical inspection "l@~WE  
EPg?jKZava  
筹资与投资循环审计 Investment and finance cycle zld>o3K}  
w##Fpv<m  
货币资金审计 Audit of monetary assets u}h'v&"e,  
Bl1I
"B  
完成审计工作 finish the audit work % B?5l^W@  
\ lKQ'_  
期初余额 opening balance jGWLYI=V2  
期后事项events after the balance sheet date oy'+n-  
H9Z3.F(2  
或有事项contingent evens PDsLJ|:yL  
试算平衡表trail balance axl?t|~I  
GJ$,@  
3HiW1*5W  
N?Z?g_a8  
审计报告 sd6Wmmo  
Audit report d"cfSH;h  
%)e+
w+  
审计报告的要素 `fRy"44nR  
标题 title G@'0vYb#  
收件人 receiver zhe5i;M  
引言段 introduction 7wnzef?)  
+Oscy-;  
管理层对财务报表的责任段 management’s responsibility for the financial statements 5C&f-* Bh  
注册会计师的责任段 auditor’s responsibility W7 E-j+2  
审计意见段 opinion u rOGOa$  
注册会计师的监管和盖章auditor’s signature b(VU{cf2d  
会计师事务所的名称、地址和盖章auditor’s address Gwy cSb1  
报告日期 date of the Auditor’s report -$q/7,os  
I6fpXPP).  
无保留意见 unqualified audit report IO'Q}bU4vs  
非无保留意见 modified audit report `iI"rlc  
保留意见 qualified opinion ?x0yiV~dL  
无法表示意见 disclaimer P:TpB6.=q  
否定意见 adverse 3{z|301<m