[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 a6OT2B  
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四大”会计师事务所： <R$|J|  
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普华永道 Princewater - houseCoopers ]Ea6Z  
安永 Ernst & Young -1:asM7  
毕马威 KPMG xUUp?]9y  
德勤 Deloitte Touche Tohmatsu D.~t#a A  
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安达信 Arthur Anderson lHU$A;  
安然 Enron `N0E;=g  
世通 worldcom ]Yy S
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国际机构的名称：： |qD<h  
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国际会计师联合会 IFAC l;ugrAo?  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB p#w,+)1!d  
美国注册会计师协会 AICPA xnTky1zq  
中国注册会计师协会 CICPA U+z&jdnhDR  
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审计 audit +
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内部审计 internal audit v3B ^d}+.  
政府审计 public sector audit 3 V<8  
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账项基础审计 accounting number-based audit sq%f%?(V  
风险导向审计方法 risk-oriented audit approach &fcRVku  
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其他鉴证业务 audit related services 2WoB;=  
审阅业务 review JQb]mU%?  
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有限责任公司制 limited liability companies, LLCs eP)RP6ON{  
有限责任合伙制 limited liability partnerships, LLPs
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注册会计师职业道德规范 code of ethics for professional accountants 'oTF$3n  
　　　　　　　　　　　 Rules of professional conduct GZ1>]HB>r^  
独立 independence c09uCito  
客观 objectivity C-Mop,w  
公正 integrity CAXU #  
专业胜任能力 professional competence 8L#sg^1V  
应有关注 due care #pZ3xa3R  
保密 confidentiality confidence  mVxS[Gq  
职业行为 professional conduct p(Sfw>t(  
技术准则 technical standards <rU(zm  
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保持实质上的独立和形式上的独立 -6?5|\  
The member is, and is seen to be independent 7L!k9"X`0F  
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费用 fee j
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佣金 commission 6wGf47  
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经济利益 interest Zff zyh  
经济利益的冲突 conflicts of interest n7 S[ F3  

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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. 
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差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. u~K4fP  
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更换会计师事务所 Changes in professional appointments =KX:&GU  
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国际趋同 global convergence /international convergence O:1YG$uKa  
鉴证业务 assurance services j
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全面质量管理 quality control of audit }%%| '8  
　　　　　　 Enforce the ethical guidance Ef#%4ky  
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注册会计师的法律责任Professional responsibility >]Y`-*vw&  
“深口袋”理论 deep-pocket theory =|H/[",gg  
创新会计处理 creative accounting y0Ag px  
诉讼爆炸 litigation explosion ,9=a(j"  
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违约 breach the contract NKRNEq!  
过失 negligence NO'-HKHj  
　　 Misconduct 0
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欺诈 cheat / illegal acts >I+O@  
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审计目标 audit objectives Z(Xu>ap  
怀疑态度 suspend "S1+mSW>  
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财务报表认定： financial statement assertions ^"l4  
存在 existence Zx3m$.8  
权利与义务 rights and obligations dqcf
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发生 occurrence h T4fKc7P  
完整性 completeness )wmXicURC  
准确性和计价 measurement and valuation [}.OlR3)  
分类和可理解性 classification and understandability f.Jz]WXw,  
　　　　　　　 presentation and disclosure o: qB#8X  
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财务报表循环 cycles `*N2x\+X  
Sales and receivables cycle B|#"dhT  
Purchases and payables cycle wuI+$?  
Wages and salaries cycle EFhe``  
Petty cash cycle *ZAue .  
Inventory recording cycle p.)G ],  
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截止 cut-off Sa6}xe."M,  
审计任务约定书 the letter of engagement t-e:f0
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管理层声明书 report of the directors’ responsibilities for the financial statement gFJd8#6t  
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审计证据 audit evidence a,! c6'QE  
审计工作底稿 audit working paper X]
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审计记录 audit records YEQ}<\B\&  
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计划工作 planning MX]<tR`  
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. ^|(F|Z  
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审计风险 audit risk nz~3o
  
检查风险 detection risk 7C F
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重大错报风险 risk of material misstatement in audit report Jr|"`f%V  
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风险评估 risk evaluation {b}Ri&oEOH  
分析复核程序 analytical review procedures KYZ/b8C  
内部控制 internal control D`V03}\-  
局限性 limitation P_ U[OM\  
控制环境 control environment A7C+-N  
信息系统与沟通 information system and communication vm_+U*%c  
符合性测试 compliance test K]1A,Q  
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控制测试 control test D<$,v(-  
报表层次重大错报 material misstatement on level of financial statement jA?A)YNQb  
认定层次重大错报 material misstatement on level of assertion c=0S]_  
实质性程序 substantial procedures WnyEdYA  
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舞弊 fraud <j+D Y@*  
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审计抽样 sampling c_"]AhV~Mg  
抽样风险 sampling risk IQAV`~_G  
非抽样风险 non-sampling risk !?,7Cu.5#6  
统计抽样 statistical sampling ZEYT17g]  
非统计抽样 non-statistical sampling HZX(kYV  
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销售与收款循环审计 Sales and receivables cycle Dp3&@M"^yY  
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采购与付款循环审计 Purchases and payables cycle B4Ko,=pg  
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存货与仓储循环审计 Inventory recording cycle hd^?mZ  
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监盘 physical inspection 3#<b!Yz  
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筹资与投资循环审计 Investment and finance cycle  M=:!d$c  
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货币资金审计 Audit of monetary assets ek\8u` GC  
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完成审计工作 finish the audit work #bc$[%_  
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期初余额 opening balance ,<Zu4bww  
期后事项events after the balance sheet date W}{RJWr  
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或有事项contingent evens (cAWT,  
试算平衡表trail balance RdaAS{>Sk  
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审计报告 OCHjQc  
Audit report v8 rK\  
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审计报告的要素 }%2hBl/
  
标题 title
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收件人 receiver @pq2Z^SQH  
引言段 introduction 2MY
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管理层对财务报表的责任段 management’s responsibility for the financial statements 11Sflj  
注册会计师的责任段 auditor’s responsibility wzX(]BG  
审计意见段 opinion Uao8#<CkvJ  
注册会计师的监管和盖章auditor’s signature -7-r~zmr  
会计师事务所的名称、地址和盖章auditor’s address Ad7N'1O  
报告日期 date of the Auditor’s report B}S!l>.z  
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无保留意见 unqualified audit report VgGMlDl  
非无保留意见 modified audit report 8.JFQ/)i  
保留意见 qualified opinion 1'Sr0 oEd3  
无法表示意见 disclaimer |y%pJdPk=  
否定意见 adverse 4f~ c#0?