[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 }xlKonk  
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四大”会计师事务所：
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普华永道 Princewater - houseCoopers FXo2Y]K3`L  
安永 Ernst & Young 2*U.^]~"{  
毕马威 KPMG 3hq1yyec  
德勤 Deloitte Touche Tohmatsu *T4<&  
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安达信 Arthur Anderson {Ts:ZI+ 8d  
安然 Enron 4(vyp.f  
世通 worldcom Y~n`~(  
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国际机构的名称：： ["3d
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国际会计师联合会 IFAC z#<P}}  
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: A`7x  
美国注册会计师协会 AICPA /f1'm@8;  
中国注册会计师协会 CICPA v\ZBv zd  
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审计 audit jnoL2JR[=-  
内部审计 internal audit 1h"_[`L'  
政府审计 public sector audit ,2WH/"  
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账项基础审计 accounting number-based audit H]&!'\aUz  
风险导向审计方法 risk-oriented audit approach G+)?^QTn  
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其他鉴证业务 audit related services ${U6=  
审阅业务 review .#^0pv!  
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有限责任公司制 limited liability companies, LLCs W81o"TR|pt  
有限责任合伙制 limited liability partnerships, LLPs 0^]t"z5f0  
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注册会计师职业道德规范 code of ethics for professional accountants CKTrZxR"  
　　　　　　　　　　　 Rules of professional conduct BV9*s  
独立 independence W._G0b4}  
客观 objectivity 0->/`/xm  
公正 integrity N4[E~-  
专业胜任能力 professional competence R'EW7}&  
应有关注 due care L? ;/cO^  
保密 confidentiality confidence - 8syjKTg  
职业行为 professional conduct 0&`}EXe<f  
技术准则 technical standards h3J*1  
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保持实质上的独立和形式上的独立 /{N))  
The member is, and is seen to be independent uFe'$ vI  
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费用 fee R^9"N?Q7;`  
佣金 commission v+tO$QZ`  
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经济利益 interest -Uf4v6A  
经济利益的冲突 conflicts of interest s piDm:Xe  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. < EXWWrm  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. C
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更换会计师事务所 Changes in professional appointments H!JWc'(<$  
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国际趋同 global convergence /international convergence A*Q[k 9B  
鉴证业务 assurance services 70<K.T<b  
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全面质量管理 quality control of audit 9`&77+|;e  
　　　　　　 Enforce the ethical guidance ^@ UjQ9[>  
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注册会计师的法律责任Professional responsibility xL&PJ /'  
“深口袋”理论 deep-pocket theory YnxU
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创新会计处理 creative accounting Fhi5LhWe+.  
诉讼爆炸 litigation explosion ZPYH#gC&T  
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违约 breach the contract ,$i<@2/=m  
过失 negligence E<a.LW@  
　　 Misconduct <"ae4  
欺诈 cheat / illegal acts o@@w^##  
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审计目标 audit objectives [5LMt*Y  
怀疑态度 suspend %jgg59  
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财务报表认定： financial statement assertions o?=fh c  
存在 existence #x|VfN5f  
权利与义务 rights and obligations Jh(mbD  
发生 occurrence {9:
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完整性 completeness }u7D9_KU  
准确性和计价 measurement and valuation P59uALi  
分类和可理解性 classification and understandability M[vCpa  
　　　　　　　 presentation and disclosure '7=<#Blc  
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财务报表循环 cycles q\G{]dz?R  
Sales and receivables cycle *hl<Y,W(  
Purchases and payables cycle :9O|l)N)W=  
Wages and salaries cycle 6fQ*X~| p  
Petty cash cycle 2?pM5n  
Inventory recording cycle C0f[eA  
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截止 cut-off ep`/:iYW  
审计任务约定书 the letter of engagement ;lkf+,;  
管理层声明书 report of the directors’ responsibilities for the financial statement ?bCTLt7k  
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审计证据 audit evidence  z8tt+AU  
审计工作底稿 audit working paper ILIRI[7(  
审计记录 audit records KD9Ca $-  
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计划工作 planning $$/S8LmmK  
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. I>8Bc  
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审计风险 audit risk i|[S5QXCh  
检查风险 detection risk SaTEZ.  
重大错报风险 risk of material misstatement in audit report  MbM:3  
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风险评估 risk evaluation s>V*=#L  
分析复核程序 analytical review procedures gZ~y}@Ly  
内部控制 internal control (''$'5~  
局限性 limitation )8\Z=uC  
控制环境 control environment t>=GVu^  
信息系统与沟通 information system and communication $t%"Tr  
符合性测试 compliance test 8g&uE*7N  
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控制测试 control test F'fM?!(  
报表层次重大错报 material misstatement on level of financial statement 8HB?=a2Q<'  
认定层次重大错报 material misstatement on level of assertion Y&~5k;>'_  
实质性程序 substantial procedures "P9wT)J_  
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舞弊 fraud 30e(4@!4vW  
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审计抽样 sampling ,[+ZjAyG}#  
抽样风险 sampling risk d8 3+6d  
非抽样风险 non-sampling risk F&-5&'6G+  
统计抽样 statistical sampling oM m/!Dc  
非统计抽样 non-statistical sampling 6eVe}V4W  
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销售与收款循环审计 Sales and receivables cycle (%=lq#,  
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采购与付款循环审计 Purchases and payables cycle >!CH7wX  
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存货与仓储循环审计 Inventory recording cycle !hpTyO+%  
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监盘 physical inspection v#zfs'  
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筹资与投资循环审计 Investment and finance cycle Y>c5:F;  
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货币资金审计 Audit of monetary assets im_0ur&'  
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完成审计工作 finish the audit work 'b d=,QW  
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期初余额 opening balance WcQ ZFtW  
期后事项events after the balance sheet date 4{1c7g  
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或有事项contingent evens Xb8:*Y1'  
试算平衡表trail balance 4c9-[KKCV  
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审计报告 !'c6Hs  
Audit report 4 g/<).1<b  
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审计报告的要素 INeWi=1  
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收件人 receiver rmAP&Gw I  
引言段 introduction F\YcSDM  
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管理层对财务报表的责任段 management’s responsibility for the financial statements ` Mv5!H5l  
注册会计师的责任段 auditor’s responsibility <'+R%6  
审计意见段 opinion 5Od(J5`  
注册会计师的监管和盖章auditor’s signature -6*OF.Ag`  
会计师事务所的名称、地址和盖章auditor’s address 2t~7eI%d  
报告日期 date of the Auditor’s report 8#d99dOe  
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无保留意见 unqualified audit report *U5>j#,  
非无保留意见 modified audit report M2;(+8 b  
保留意见 qualified opinion N:sECGS,  
无法表示意见 disclaimer (D+{0 /  
否定意见 adverse lFzQG:k@