[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 B6dU6"  
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四大”会计师事务所： ?TpjU*Cxy  
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普华永道 Princewater - houseCoopers I-^sJ@V;  
安永 Ernst & Young k{mBG9[z  
毕马威 KPMG ^"7-`<J  
德勤 Deloitte Touche Tohmatsu UWO3sZpU  
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安达信 Arthur Anderson ~u$cX1M  
安然 Enron \'Ca1[y@B  
世通 worldcom 79;uHR&S  
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国际机构的名称：： OvT[JpV  
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国际会计师联合会 IFAC !AXLoq$SY  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB [KBa=3>{  
美国注册会计师协会 AICPA )K?7(H/j  
中国注册会计师协会 CICPA r5xm7- `c  
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审计 audit bhpaC8|  
内部审计 internal audit L91vp'+ 2  
政府审计 public sector audit j-BNHX  
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账项基础审计 accounting number-based audit 8TpYt)]S  
风险导向审计方法 risk-oriented audit approach 2z{B  
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其他鉴证业务 audit related services c<Cf|W  
审阅业务 review w#)u+^-  
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有限责任公司制 limited liability companies, LLCs sxr,]@  
有限责任合伙制 limited liability partnerships, LLPs itNuY<"  
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注册会计师职业道德规范 code of ethics for professional accountants Ud+,/pE>FA  
　　　　　　　　　　　 Rules of professional conduct #W8F_ /!n|  
独立 independence W#!AZ!  
客观 objectivity U;iCH  
公正 integrity *~GI-h  
专业胜任能力 professional competence /[lEZ['^  
应有关注 due care z&0[F`U  
保密 confidentiality confidence Q&PWW#D  
职业行为 professional conduct 3r#['UmT  
技术准则 technical standards tJu:N'=Dy  
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保持实质上的独立和形式上的独立 hN K wQ  
The member is, and is seen to be independent 423%K$710  
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费用 fee " 4#&tNQ  
佣金 commission ?8kFAf~  
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经济利益 interest h1(i
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经济利益的冲突 conflicts of interest 3mofp`e  
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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. 5JaLE5-  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. xU%]G.k  
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更换会计师事务所 Changes in professional appointments p=UW ^95  
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国际趋同 global convergence /international convergence Oto8?4[n  
鉴证业务 assurance services z[ ;n2o|s  
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全面质量管理 quality control of audit UVLS ?1ra  
　　　　　　 Enforce the ethical guidance [<d~b*/  
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注册会计师的法律责任Professional responsibility vv)w@A:Vn)  
“深口袋”理论 deep-pocket theory >A]l|#Rz  
创新会计处理 creative accounting J ?aJa  
诉讼爆炸 litigation explosion |O)ZjLx  
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违约 breach the contract /g*_d
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过失 negligence 82r{V:NCK)  
　　 Misconduct K!(WcoA&2i  
欺诈 cheat / illegal acts g,*fpk  
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审计目标 audit objectives ]3|h6KWq  
怀疑态度 suspend D`Vb3aNB=L  
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财务报表认定： financial statement assertions q2|z \  
存在 existence H/[(T%]o  
权利与义务 rights and obligations @|<nDd{2  
发生 occurrence ;j;U9-oh  
完整性 completeness t:lDFv4s  
准确性和计价 measurement and valuation Q ijO%)  
分类和可理解性 classification and understandability HW_2!t_R  
　　　　　　　 presentation and disclosure sX>|Y3S\U  
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财务报表循环 cycles JSh'iYJ.  
Sales and receivables cycle M{u7Ef  
Purchases and payables cycle b)X
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Wages and salaries cycle $hk_v~zM  
Petty cash cycle *WzPxQ_  
Inventory recording cycle ?JRfhJ:j  
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截止 cut-off )i39'0a  
审计任务约定书 the letter of engagement &,XPM T  
管理层声明书 report of the directors’ responsibilities for the financial statement Nt<Ac&6 s  
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审计证据 audit evidence 9p02K@wkD  
审计工作底稿 audit working paper _fj@40i M  
审计记录 audit records  q_;#EV  
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计划工作 planning .$G^c  
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. blbzh';0}  
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审计风险 audit risk ,tBc%&.f  
检查风险 detection risk WIwGw%_~  
重大错报风险 risk of material misstatement in audit report :e_yOT}}  
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风险评估 risk evaluation 
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分析复核程序 analytical review procedures mxvV~X%  
内部控制 internal control ]=0D~3o3  
局限性 limitation ol4!#4Y&{  
控制环境 control environment BxxqzN+  
信息系统与沟通 information system and communication W9SEYkg  
符合性测试 compliance test LTD;  
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控制测试 control test Lr(wS {  
报表层次重大错报 material misstatement on level of financial statement >\!>CuU  
认定层次重大错报 material misstatement on level of assertion p7
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实质性程序 substantial procedures Tq.%_/@M<  
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舞弊 fraud 6sRKbp|r7  
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审计抽样 sampling lT] dj9l  
抽样风险 sampling risk 1(U\vMb  
非抽样风险 non-sampling risk &5wM`  
统计抽样 statistical sampling d`+cNKf  
非统计抽样 non-statistical sampling O/Wc@Ln  

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销售与收款循环审计 Sales and receivables cycle M}6? |ir  
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采购与付款循环审计 Purchases and payables cycle q^w3n2
 
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存货与仓储循环审计 Inventory recording cycle s8N\cOd#i  
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监盘 physical inspection S}*%l)vfR  
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筹资与投资循环审计 Investment and finance cycle DV/P/1E  
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货币资金审计 Audit of monetary assets MoP0qNk  
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完成审计工作 finish the audit work 0zAj. iG  
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期初余额 opening balance 8^N"D7{mO  
期后事项events after the balance sheet date Z*|qbu)  
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或有事项contingent evens 6!n%S Ut  
试算平衡表trail balance D jjG
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审计报告 xCV3HnZ  
Audit report JtU/%s  
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审计报告的要素 "+ji`{  
标题 title DPNUm<>  
收件人 receiver bewi.$E{  
引言段 introduction "rr,P0lgX  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 9)QvJ87e@7  
注册会计师的责任段 auditor’s responsibility <Ep-aRI  
审计意见段 opinion xXu/CGzG  
注册会计师的监管和盖章auditor’s signature (6G5UwSt  
会计师事务所的名称、地址和盖章auditor’s address f[!QR  
报告日期 date of the Auditor’s report xF_ Y7rw1w  
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无保留意见 unqualified audit report 3L4lk8Dd  
非无保留意见 modified audit report A|YqBl  
保留意见 qualified opinion y@G5I>v  
无法表示意见 disclaimer ge[+/$(1  
否定意见 adverse sw nov[0