[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 %~{G
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四大”会计师事务所： BIK^<_?+ZU  
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普华永道 Princewater - houseCoopers G&DL)ePu]m  
安永 Ernst & Young uK!G-1   
毕马威 KPMG No(p:Snbo  
德勤 Deloitte Touche Tohmatsu xlHC?d0}  
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安达信 Arthur Anderson %Jb/HWC[  
安然 Enron wMx#dP4W8  
世通 worldcom dU<qFxW  
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国际机构的名称：： ^DaP^<V  
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国际会计师联合会 IFAC M#'j7EMu
 
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB /l.ox.4z#  
美国注册会计师协会 AICPA pIb m)-  
中国注册会计师协会 CICPA ch-.+p3  
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审计 audit +m+v1(@  
内部审计 internal audit xn BL{ []  
政府审计 public sector audit xA7Aw0  
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账项基础审计 accounting number-based audit ]A]EED.ZH  
风险导向审计方法 risk-oriented audit approach um}%<Cy[  
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其他鉴证业务 audit related services &40# _>W7  
审阅业务 review *?<yg
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有限责任公司制 limited liability companies, LLCs 8 mFy9{M  
有限责任合伙制 limited liability partnerships, LLPs x./l27}6  
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注册会计师职业道德规范 code of ethics for professional accountants y<0RgG1 qp  
　　　　　　　　　　　 Rules of professional conduct 6.(
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独立 independence ZaKT~f%%z  
客观 objectivity ob(S/t  
公正 integrity *l9Wj$vja  
专业胜任能力 professional competence s/cclFji]  
应有关注 due care BJ,D1E  
保密 confidentiality confidence i7#PYt  
职业行为 professional conduct ,!i!q[YkL9  
技术准则 technical standards a|5^4 J\%  
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保持实质上的独立和形式上的独立 #eZm)KFQg  
The member is, and is seen to be independent xoQ;fVNp  
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费用 fee +"8-)'  
佣金 commission *F)+- BB  
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经济利益 interest %X
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经济利益的冲突 conflicts of interest QswbIP/>:'  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. +.Cx.Nf(  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. K'tck
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更换会计师事务所 Changes in professional appointments CG397Y^  
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国际趋同 global convergence /international convergence |Js?@  
鉴证业务 assurance services {S*:pG:+q  
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全面质量管理 quality control of audit nbf w7u  
　　　　　　 Enforce the ethical guidance DM[gjfMXu  
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注册会计师的法律责任Professional responsibility +[C><uP  
“深口袋”理论 deep-pocket theory +ia N[F$  
创新会计处理 creative accounting G~$[(Fhk  
诉讼爆炸 litigation explosion L32[IL|  
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违约 breach the contract XxeyGs^%9  
过失 negligence fk! P#  
　　 Misconduct {CH *?|t  
欺诈 cheat / illegal acts YVT\@+
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审计目标 audit objectives z pV+W-j]  
怀疑态度 suspend _4lhwKYU  
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财务报表认定： financial statement assertions n `Ry!  
存在 existence zhW.0:9 CR  
权利与义务 rights and obligations !{c"C  
发生 occurrence J*}Qnl+  
完整性 completeness oe,37xa4  
准确性和计价 measurement and valuation g]a5%8*{  
分类和可理解性 classification and understandability Q/u1$&1  
　　　　　　　 presentation and disclosure \Ng|bWR>LQ  
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财务报表循环 cycles 9d8bh4[  
Sales and receivables cycle F?EAIL  
Purchases and payables cycle Oqy&V&-C  
Wages and salaries cycle 1 ^q~NYTK  
Petty cash cycle }+3v5Nz;  
Inventory recording cycle 1,pg7L8H  
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截止 cut-off T 7EkRcb  
审计任务约定书 the letter of engagement ~SD8#;v2  
管理层声明书 report of the directors’ responsibilities for the financial statement JrhDqyk*  
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审计证据 audit evidence @5Zg![G  
审计工作底稿 audit working paper }2CVA.Qm!  
审计记录 audit records s J~WzQ  
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计划工作 planning 2F- ]0kGR|  
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. )xP
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审计风险 audit risk W]l&mr  
检查风险 detection risk [flx/ E  
重大错报风险 risk of material misstatement in audit report hErO.ad1o  
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风险评估 risk evaluation ER4j =O#  
分析复核程序 analytical review procedures mYRW/8+g  
内部控制 internal control oBqWIXM  
局限性 limitation lf?dTPrD  
控制环境 control environment c u:1|gt  
信息系统与沟通 information system and communication KMo]J1o  
符合性测试 compliance test z3+7gp+I;  
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控制测试 control test SuuLB6{u3  
报表层次重大错报 material misstatement on level of financial statement CpG]g>]L&[  
认定层次重大错报 material misstatement on level of assertion <1xs ya[e  
实质性程序 substantial procedures 5q Y+^jO]o  
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舞弊 fraud \n}@}E L  
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审计抽样 sampling pZUXXX  
抽样风险 sampling risk /6@~XO)w  
非抽样风险 non-sampling risk ay-M.J  
统计抽样 statistical sampling Fu;\t 0  
非统计抽样 non-statistical sampling hI Q 2s  
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销售与收款循环审计 Sales and receivables cycle F\ lnG  
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采购与付款循环审计 Purchases and payables cycle P9/Bc^5'  
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存货与仓储循环审计 Inventory recording cycle tITx+i  
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监盘 physical inspection YA,vT[kX  
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筹资与投资循环审计 Investment and finance cycle E
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货币资金审计 Audit of monetary assets ~,jBm^4  
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完成审计工作 finish the audit work npD`9ff  
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期初余额 opening balance wEu"X  
期后事项events after the balance sheet date q5D_bm7,3  
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或有事项contingent evens ,-[e{=Cz  
试算平衡表trail balance ja1W I  
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审计报告 KOqp@K$  
Audit report N~/D| ?P~2  
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审计报告的要素 )4@La&  
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收件人 receiver WhU-^`[*  
引言段 introduction PRo;NE  
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管理层对财务报表的责任段 management’s responsibility for the financial statements D;RZE  
注册会计师的责任段 auditor’s responsibility V_.n G;  
审计意见段 opinion bm Hl\?  
注册会计师的监管和盖章auditor’s signature E?@batIrf  
会计师事务所的名称、地址和盖章auditor’s address Ivdg1X  
报告日期 date of the Auditor’s report s2'] "wM  
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无保留意见 unqualified audit report nGvWlx  
非无保留意见 modified audit report =Y;w O8  
保留意见 qualified opinion }%m:^*@$9  
无法表示意见 disclaimer ]EhU8bZ  
否定意见 adverse c/bIt