[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 *E'K{?-K  
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四大”会计师事务所： EM}z-@A>  
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普华永道 Princewater - houseCoopers >Z%`&D~u  
安永 Ernst & Young ibyA~YUN/  
毕马威 KPMG G
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德勤 Deloitte Touche Tohmatsu )/'s& D  
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安达信 Arthur Anderson zdE^v{}|  
安然 Enron .<dmdqk]  
世通 worldcom ~JpU O~i/  
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国际机构的名称：： eHR<(8c'f  
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国际会计师联合会 IFAC stPCw$@  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB T^_9R ;  
美国注册会计师协会 AICPA "Cb<~Dy  
中国注册会计师协会 CICPA >.|gmo>b  
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审计 audit Z]<_a)>  
内部审计 internal audit )w-?|2-w5  
政府审计 public sector audit AK HH{_  
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账项基础审计 accounting number-based audit ;H lv
  
风险导向审计方法 risk-oriented audit approach yhaYlYv[_3  
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其他鉴证业务 audit related services 4KCxhJq  
审阅业务 review N;Bal/kd2  
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有限责任公司制 limited liability companies, LLCs / <p HDY  
有限责任合伙制 limited liability partnerships, LLPs 3nO|A:
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注册会计师职业道德规范 code of ethics for professional accountants uZ+<  
　　　　　　　　　　　 Rules of professional conduct .FUEF)  
独立 independence 8{C3ijR  
客观 objectivity $4&Ql  
公正 integrity \!r^6'A  
专业胜任能力 professional competence }wVrmDh \  
应有关注 due care Ju<D7  
保密 confidentiality confidence Lmb<)YY  
职业行为 professional conduct Z>l>@wNm  
技术准则 technical standards |{ kB `  
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保持实质上的独立和形式上的独立 Zu,f&smb  
The member is, and is seen to be independent gA6C(##0  
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费用 fee 5WUrRQ?E  
佣金 commission
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经济利益 interest DjIs"5Iei  
经济利益的冲突 conflicts of interest rfjQx]3pB  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. KjadX&JD  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. "q$M\jK#V  
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更换会计师事务所 Changes in professional appointments DxlX-  
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国际趋同 global convergence /international convergence gP3[=a"\  
鉴证业务 assurance services 3r\QLIr L8  
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全面质量管理 quality control of audit D)Zv  
　　　　　　 Enforce the ethical guidance DsoF4&>g[B  
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注册会计师的法律责任Professional responsibility 5GKz@as8  
“深口袋”理论 deep-pocket theory >9 iv>  
创新会计处理 creative accounting gisZmu0  
诉讼爆炸 litigation explosion /=N`P &R#  
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违约 breach the contract g0l- n  
过失 negligence (~jOtUyT  
　　 Misconduct PJ'l:IU  
欺诈 cheat / illegal acts tm$3ZzP4  
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审计目标 audit objectives 8L:0Wp  
怀疑态度 suspend C RNO4  
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财务报表认定： financial statement assertions =6Z1yw7s  
存在 existence ;.iy{&$  
权利与义务 rights and obligations m*1=-"P  
发生 occurrence PYZ8@G  
完整性 completeness HkrNt/]  
准确性和计价 measurement and valuation ,q4Y N-3  
分类和可理解性 classification and understandability #u~8 Txt  
　　　　　　　 presentation and disclosure '>Z Ou3>  
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财务报表循环 cycles YJ6Xq||_  
Sales and receivables cycle ~%]+5^Ka]  
Purchases and payables cycle o\N),;
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Wages and salaries cycle F J)la9  
Petty cash cycle p|zW
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Inventory recording cycle j9%=^ZoQj  
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截止 cut-off +:b|I'S  
审计任务约定书 the letter of engagement zQ6otDZx  
管理层声明书 report of the directors’ responsibilities for the financial statement
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审计证据 audit evidence #}.db?[Rv  
审计工作底稿 audit working paper w0pH|$"/P  
审计记录 audit records #soWX_>  
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计划工作 planning bFcI\Q{4  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. ). \%a h  
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审计风险 audit risk 9B P-Iet  
检查风险 detection risk ?Pa5skqR  
重大错报风险 risk of material misstatement in audit report E;yP.<PW  
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风险评估 risk evaluation *t63c.S  
分析复核程序 analytical review procedures :V&#Oo  
内部控制 internal control -{^Gzui  
局限性 limitation z&w@67 >j  
控制环境 control environment )<%GHDWL  
信息系统与沟通 information system and communication Ay[6rU
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符合性测试 compliance test U<zOR=_  
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控制测试 control test lwSA!W  
报表层次重大错报 material misstatement on level of financial statement Uo# Pe@ieQ  
认定层次重大错报 material misstatement on level of assertion hDCR>G  
实质性程序 substantial procedures L+&$/1h]  
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舞弊 fraud o
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审计抽样 sampling i6aM}p<  
抽样风险 sampling risk q>t#5Z81  
非抽样风险 non-sampling risk m)V%l0  
统计抽样 statistical sampling A\LMmg  
非统计抽样 non-statistical sampling k*J0K=U|  
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销售与收款循环审计 Sales and receivables cycle cJMp`DQzc  
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采购与付款循环审计 Purchases and payables cycle ,VI2dNst\  
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存货与仓储循环审计 Inventory recording cycle %AaZc=a[c  
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监盘 physical inspection ,XU<2jv]  
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筹资与投资循环审计 Investment and finance cycle .r4*?>  
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货币资金审计 Audit of monetary assets !#3v<_]#d  
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完成审计工作 finish the audit work ,?S1e#  
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期初余额 opening balance I|(r1.[K  
期后事项events after the balance sheet date wt]onve}%  
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或有事项contingent evens ;0FfP  
试算平衡表trail balance s+DOr$\  
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审计报告 {\hjKP   
Audit report BlnR{Y  
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审计报告的要素 l|v`B6(  
标题 title WUrE1%u  
收件人 receiver VYbH:4K@%  
引言段 introduction r'8qZJgm  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 6+!$x?5|NP  
注册会计师的责任段 auditor’s responsibility wDR/Vr"f  
审计意见段 opinion 8 kvF~d ;  
注册会计师的监管和盖章auditor’s signature >e>%AMzo[  
会计师事务所的名称、地址和盖章auditor’s address /*P) C'_M  
报告日期 date of the Auditor’s report
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无保留意见 unqualified audit report ]n}aePl}oU  
非无保留意见 modified audit report AO, o|,#4F  
保留意见 qualified opinion fYSH]!  
无法表示意见 disclaimer ZmI0|r}QbY  
否定意见 adverse b+1!qNuCW#