[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 WK4@:k m6)  
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四大”会计师事务所：
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普华永道 Princewater - houseCoopers #HG&[Ywi  
安永 Ernst & Young X" \}sl5
 
毕马威 KPMG c[:Wf<%|  
德勤 Deloitte Touche Tohmatsu wko2M[  
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安达信 Arthur Anderson <4f,G]UH_  
安然 Enron j ug'g  
世通 worldcom  i6 L  
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国际机构的名称：： tW
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国际会计师联合会 IFAC k>>`fE\K  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB n$W"=Z;`  
美国注册会计师协会 AICPA
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中国注册会计师协会 CICPA
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审计 audit Tq#<Po $  
内部审计 internal audit Azn:_4O  
政府审计 public sector audit d$[8w/5Of  
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账项基础审计 accounting number-based audit 5~[N/Gl  
风险导向审计方法 risk-oriented audit approach [Xh\mDU.  
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其他鉴证业务 audit related services x.\XUJ4x  
审阅业务 review 4=s9A  
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有限责任公司制 limited liability companies, LLCs !.X_/$c  
有限责任合伙制 limited liability partnerships, LLPs #TATqzA  
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注册会计师职业道德规范 code of ethics for professional accountants x~Agm_Tu+'  
　　　　　　　　　　　 Rules of professional conduct h!Y?SO.b  
独立 independence [TEcg^  
客观 objectivity OpqNEo\  
公正 integrity A$<>JVv  
专业胜任能力 professional competence I%i:)6Un-y  
应有关注 due care h?A'H RyL~  
保密 confidentiality confidence &-4 ?!  
职业行为 professional conduct gVA; `<  
技术准则 technical standards A6i et~h[  
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保持实质上的独立和形式上的独立 uS-3\$  
The member is, and is seen to be independent I+~bCcgPi  
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费用 fee y;:]F|%<  
佣金 commission a[i>;0  
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经济利益 interest `Hd9\;NJ  
经济利益的冲突 conflicts of interest ?@3&dk~ni  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. ^9'$Oa,*  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. H!. ZH(asY  
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更换会计师事务所 Changes in professional appointments H|K("AVP:  
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国际趋同 global convergence /international convergence "Y(^F bs  
鉴证业务 assurance services 48k7/w\  
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全面质量管理 quality control of audit JT#7yetk'  
　　　　　　 Enforce the ethical guidance Z8fJ{uOIL  
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注册会计师的法律责任Professional responsibility 0 {,h.:  
“深口袋”理论 deep-pocket theory CrO`=\  
创新会计处理 creative accounting ~$*`cO  
诉讼爆炸 litigation explosion *`1bc'umM;  
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违约 breach the contract 6y9C@5p}B  
过失 negligence ,{+6$h3  
　　 Misconduct FW5}oD(H  
欺诈 cheat / illegal acts _ .!aBy%xf  
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审计目标 audit objectives &D)2KD"N  
怀疑态度 suspend
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财务报表认定： financial statement assertions oR#my ^  
存在 existence W]@6=OpH  
权利与义务 rights and obligations u>m'FECXj  
发生 occurrence p_9g|B0D  
完整性 completeness 5Edo%Hd6  
准确性和计价 measurement and valuation Wz5=(<{S  
分类和可理解性 classification and understandability *:[b'D!A  
　　　　　　　 presentation and disclosure uR
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财务报表循环 cycles :t%)5:@A  
Sales and receivables cycle egWx9xX  
Purchases and payables cycle C rfRLsN]  
Wages and salaries cycle `1q|F9D  
Petty cash cycle E#a
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Inventory recording cycle sNf +lga0  
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截止 cut-off )6 k1 P  
审计任务约定书 the letter of engagement %}ixgs7*c0  
管理层声明书 report of the directors’ responsibilities for the financial statement M2L0c
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审计证据 audit evidence ZBC@xM&-  
审计工作底稿 audit working paper ]Ly8s#<g]N  
审计记录 audit records ? osfL  
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计划工作 planning oz uIwzi7N  
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.  VmYBa(  
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审计风险 audit risk 9GE]<v,_[  
检查风险 detection risk Op90 NZI#K  
重大错报风险 risk of material misstatement in audit report 7~D`b1||  
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风险评估 risk evaluation W}?s^  
分析复核程序 analytical review procedures 6$DG.p
 
内部控制 internal control &#Wkww&Y  
局限性 limitation (qbc;gBy  
控制环境 control environment `;e^2  
信息系统与沟通 information system and communication ,uO?;!t  
符合性测试 compliance test VT Vm7l  
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控制测试 control test `[ &v  
报表层次重大错报 material misstatement on level of financial statement RRNH0-D1l  
认定层次重大错报 material misstatement on level of assertion |w4(rs-  
实质性程序 substantial procedures ^ISQ{M#_  
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舞弊 fraud m qpd  
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审计抽样 sampling I IYLA(  
抽样风险 sampling risk Y6+k9$h  
非抽样风险 non-sampling risk {aT92-D3  
统计抽样 statistical sampling EL"4E',  
非统计抽样 non-statistical sampling M{G$Pk8[  
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销售与收款循环审计 Sales and receivables cycle ti+pUlVrM  
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采购与付款循环审计 Purchases and payables cycle b~F!.^7Q  
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存货与仓储循环审计 Inventory recording cycle f7S^yA[[  
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监盘 physical inspection 2=Jmi?k  
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筹资与投资循环审计 Investment and finance cycle tjt=N\;  
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货币资金审计 Audit of monetary assets ]gEu.Nth`  
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完成审计工作 finish the audit work [l`^fnKt  
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期初余额 opening balance O.dux5lfBd  
期后事项events after the balance sheet date 8Er[M  
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或有事项contingent evens O3!Ouh&  
试算平衡表trail balance j\nE8WH  
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审计报告 @ca#U-:g  
Audit report Vvxa.B  
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审计报告的要素 :jl u  
标题 title O\3r%=TF  
收件人 receiver fp,1qzU[k  
引言段 introduction C:WtCAm(  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 2&suo!ig  
注册会计师的责任段 auditor’s responsibility 4
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审计意见段 opinion wVlSjk  
注册会计师的监管和盖章auditor’s signature ^u=PdBY  
会计师事务所的名称、地址和盖章auditor’s address ?G2qlna  
报告日期 date of the Auditor’s report X S6]C{  
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无保留意见 unqualified audit report yLV2>kq  
非无保留意见 modified audit report R (t!xf  
保留意见 qualified opinion V+P8P7y37B  
无法表示意见 disclaimer iH($rSE  
否定意见 adverse .LWOM8)