[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 wV{VV?h}  
wq#'o9s,  
四大”会计师事务所： p?+;[!:  
< 'r<MA<  
普华永道 Princewater - houseCoopers jTok1k  
安永 Ernst & Young i#Fe`Z ~J  
毕马威 KPMG fR lJ`\ t  
德勤 Deloitte Touche Tohmatsu CSE!Abg  
!p70g0+  
安达信 Arthur Anderson StMvz~  
安然 Enron GF*E+/ ;  
世通 worldcom h56s~(?O  
aDX4}`u  
国际机构的名称：： V}t8H  
pR~" p#Y  
国际会计师联合会 IFAC 3;EBKGg|  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB rK cr1VFy  
美国注册会计师协会 AICPA O}[){*GG=  
中国注册会计师协会 CICPA ;:ocU?  
+ oN rc.  
审计 audit ^|%7}=e  
内部审计 internal audit j(Tk6S  
政府审计 public sector audit ;DI"9  
El3Ayd3  
账项基础审计 accounting number-based audit ch0x*[N@  
风险导向审计方法 risk-oriented audit approach H~ =;yy  
g);.".@"  
a~`,zQ -@  
其他鉴证业务 audit related services X#u< 3<P  
审阅业务 review LQa1p  
wRE2rsXoU  
有限责任公司制 limited liability companies, LLCs ]+AgXUrbOD  
有限责任合伙制 limited liability partnerships, LLPs ._}Dqg$  
~ePtK~,dv  
;+VHi%5Z  
注册会计师职业道德规范 code of ethics for professional accountants >tV:QP]Y  
　　　　　　　　　　　 Rules of professional conduct &}lRij&`  
独立 independence X\]Dx./  
客观 objectivity N
+ei)-  
公正 integrity V?z
-Dt C  
专业胜任能力 professional competence A,GJ6qp3  
应有关注 due care 5~SBZYI  
保密 confidentiality confidence ' ui`EL%  
职业行为 professional conduct z%WOv~8~  
技术准则 technical standards Y@V6/D} 1  
Bd*\|M  
保持实质上的独立和形式上的独立 6
T A 2  
The member is, and is seen to be independent K|{&SU_m  
%'[ pucEF  
费用 fee uWerC?da  
佣金 commission 0Ewt >~n  
))#_@CwRr  
经济利益 interest }{ "RgT-qG  
经济利益的冲突 conflicts of interest <x1H:8A  
Zq"wq[GC
N  
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. #h7$b@  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. #.~lt8F  
Ty"=3AvRLV  
更换会计师事务所 Changes in professional appointments 7#iT
33(3  
\b|Q`)TK  
.2STBh.;  
国际趋同 global convergence /international convergence 5[>N[}Ck>  
鉴证业务 assurance services >oc&hT  
G X>T~i\f8  
全面质量管理 quality control of audit +N!!Z2  
　　　　　　 Enforce the ethical guidance bR? $a+a)  
f%TP>)jag!  
m3iB`  
注册会计师的法律责任Professional responsibility z`rW2UO#a`  
“深口袋”理论 deep-pocket theory
gT4H? #UB  
创新会计处理 creative accounting Rk52K*Dc  
诉讼爆炸 litigation explosion s$;IR c5!6  
}=^Al;W  
违约 breach the contract AZjj71UE  
过失 negligence N&+DhKw  
　　 Misconduct G,b1u"  
欺诈 cheat / illegal acts oq}Q2[.b  
nXF|AeAco  
审计目标 audit objectives  al:c2o  
怀疑态度 suspend FUU/=)^P$  
(Qys`D   
财务报表认定： financial statement assertions <S%kwS  
存在 existence 'P?DZE  
权利与义务 rights and obligations 4'-GcH  
发生 occurrence qfzT8-Y  
完整性 completeness (-rw]=Qu  
准确性和计价 measurement and valuation 4 jeUYkJUM  
分类和可理解性 classification and understandability 66~]7w  
　　　　　　　 presentation and disclosure 1f`=U0  
az ?2  
财务报表循环 cycles iVGc\6+'  
Sales and receivables cycle 9ApGn!
`  
Purchases and payables cycle P(BV J_n  
Wages and salaries cycle -#?p16qz5  
Petty cash cycle 5&*B2ZBzH  
Inventory recording cycle aF\?X&|  
Z'sO9Sg8>  
截止 cut-off xd`!z`X!,s  
审计任务约定书 the letter of engagement s%R'c_cGZ  
管理层声明书 report of the directors’ responsibilities for the financial statement )z#M_[zC>  
m}3POl/*j  
审计证据 audit evidence &$</|F)y  
审计工作底稿 audit working paper Li;(~_62a]  
审计记录 audit records hq^@t6!C\m  
Qvd$fY**  
z ~BrKdS  
计划工作 planning %L9A6%gr  
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. /y"Y o  
/RmHG H!  
审计风险 audit risk O/=i'0Xv  
检查风险 detection risk /M "E5  
重大错报风险 risk of material misstatement in audit report KGm"-W  
cAE.I$T(  
NK@G0p~O  
风险评估 risk evaluation vYNh0)$%F  
分析复核程序 analytical review procedures mJ|7Jc  
内部控制 internal control pMX#!wb  
局限性 limitation  }[<eg>9#  
控制环境 control environment R]Q4+  
信息系统与沟通 information system and communication "HQH]?!k  
符合性测试 compliance test vK\;CSk  
Y(]&j`%  
NX(.Lw}  
控制测试 control test I!;#Nk>  
报表层次重大错报 material misstatement on level of financial statement ,{{uRs/  
认定层次重大错报 material misstatement on level of assertion ;U|^Tsuc`  
实质性程序 substantial procedures 1+^L,-k!  
Vhww- A  
?_F,HhQ  
舞弊 fraud }hFjl4`xa  
f9FsZD  
审计抽样 sampling IPl>bD~=p  
抽样风险 sampling risk f#p.=F$  
非抽样风险 non-sampling risk ntSPHK|'  
统计抽样 statistical sampling nD+vMG1~w  
非统计抽样 non-statistical sampling ;6} *0V_!k  
khb Gyg%  
imtW[y+4  
销售与收款循环审计 Sales and receivables cycle BK'!WX  
s.rS06x  
采购与付款循环审计 Purchases and payables cycle 1b'1vp  
WbS2w @8  
存货与仓储循环审计 Inventory recording cycle x=qACoq  
D(&${Mna c  
监盘 physical inspection r^?%N3  
h<9h 2  
筹资与投资循环审计 Investment and finance cycle 5}R/C{fs  
BcT|TX+ct  
货币资金审计 Audit of monetary assets v5t`?+e  
[PrR30:  
完成审计工作 finish the audit work x c-= ;|s  
Wv"[,5 Z13  
期初余额 opening balance Y1 i!  
期后事项events after the balance sheet date 6!i0ioZzi0  
t?v0yl
N  
或有事项contingent evens 3Nh;^  
试算平衡表trail balance mLO{~ruu  
w
<awCp  
KW.S)+<H&  
1GW=QbO 6  
审计报告 3yXF| yV  
Audit report 'MM#nQ\(  
~"5WQK`@  
审计报告的要素 h"YIAQ',  
标题 title 1C=}4^Pu  
收件人 receiver AdB5D_ Ir  
引言段 introduction ^n<p#0)+a  
8*)zoT*A  
管理层对财务报表的责任段 management’s responsibility for the financial statements )E^4\3^:  
注册会计师的责任段 auditor’s responsibility =?57*=]0M  
审计意见段 opinion HqU"iY>b  
注册会计师的监管和盖章auditor’s signature UsYH#?|O  
会计师事务所的名称、地址和盖章auditor’s address =5LtEgHU  
报告日期 date of the Auditor’s report >U9!KB  
FI~)ZhE)]  
无保留意见 unqualified audit report ;2}0Hr'|  
非无保留意见 modified audit report +iwNM+K/gQ  
保留意见 qualified opinion 1`m ~c  
无法表示意见 disclaimer jo<[|ZD  
否定意见 adverse ~?6V-m{>#