[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 .anL}OA_q  
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四大”会计师事务所： , utFCZW  
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普华永道 Princewater - houseCoopers Qw:j2g2H7  
安永 Ernst & Young Nsq%b?#  
毕马威 KPMG DNPK1e3a{  
德勤 Deloitte Touche Tohmatsu F<[8!^l(z  
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安达信 Arthur Anderson ln5On_Wm  
安然 Enron _ sd?l  
世通 worldcom xlAaIo)T  
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国际机构的名称：： {8Ll\j@ "  
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国际会计师联合会 IFAC l}x{.q7Ul  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB <,{v>vlw  
美国注册会计师协会 AICPA P1<;:!8'  
中国注册会计师协会 CICPA PLD!BD  
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审计 audit $1e@3mzM  
内部审计 internal audit /.r($Sg^  
政府审计 public sector audit TR|; /yJ  
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账项基础审计 accounting number-based audit 7Do)++t  
风险导向审计方法 risk-oriented audit approach %} /)_RzQ  
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其他鉴证业务 audit related services {q^KlSjm  
审阅业务 review [LCi,  
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有限责任公司制 limited liability companies, LLCs WKG=d]5  
有限责任合伙制 limited liability partnerships, LLPs Xp'KQ1w)  
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注册会计师职业道德规范 code of ethics for professional accountants X*T9`]l6  
　　　　　　　　　　　 Rules of professional conduct \ys3&<;b  
独立 independence &>-Cz%IV  
客观 objectivity gI]Vyg<{d  
公正 integrity B~^\jRd"  
专业胜任能力 professional competence A)xI.Q6  
应有关注 due care -&c@c@dC  
保密 confidentiality confidence ;(XSw%Y H  
职业行为 professional conduct (/%}a`2#o  
技术准则 technical standards 0t) IWD  
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保持实质上的独立和形式上的独立 YXvKDw'95  
The member is, and is seen to be independent &5B+8>  
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费用 fee "-a>Uj")%  
佣金 commission 8)i\d`  
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经济利益 interest ' |4XyU=  
经济利益的冲突 conflicts of interest @t_<oOI2  
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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. \1tce`+  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. CTwP{[%Pk  
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更换会计师事务所 Changes in professional appointments xe5>)\18-  
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国际趋同 global convergence /international convergence D!:Qy@Zw  
鉴证业务 assurance services cJt#8P  
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全面质量管理 quality control of audit 4EOu)#  
　　　　　　 Enforce the ethical guidance @FQ@*XD  
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注册会计师的法律责任Professional responsibility z.QW*rW9  
“深口袋”理论 deep-pocket theory }RD,JgmV  
创新会计处理 creative accounting |_O1 V{Q=  
诉讼爆炸 litigation explosion f`?|A  
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违约 breach the contract R8ZW1  
过失 negligence qWWy}5SOm  
　　 Misconduct L|c01  
欺诈 cheat / illegal acts 1f}Dza9  
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审计目标 audit objectives ;$W|FpR2  
怀疑态度 suspend b 7\nCRY  
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财务报表认定： financial statement assertions *{XbC\j  
存在 existence &)rm
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权利与义务 rights and obligations towQoqv  
发生 occurrence _mcD*V  
完整性 completeness b+w|3bQa  
准确性和计价 measurement and valuation -`rz[";n  
分类和可理解性 classification and understandability b6#V0bDXHD  
　　　　　　　 presentation and disclosure HbCM{A9  
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财务报表循环 cycles qpMcVJL  
Sales and receivables cycle  &AOGg\  
Purchases and payables cycle =3 6fS/Gb  
Wages and salaries cycle ya{`gjIlW  
Petty cash cycle 1Y&W>p  
Inventory recording cycle 6VC|] |*  
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截止 cut-off 8sU
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审计任务约定书 the letter of engagement i39ZBs@  
管理层声明书 report of the directors’ responsibilities for the financial statement L"/?[B":  
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审计证据 audit evidence 6PYm?i=p?  
审计工作底稿 audit working paper Vfga%K%l F  
审计记录 audit records y/ Bo4fM  
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计划工作 planning !tt 8-Y)i  
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. qHp2;  
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审计风险 audit risk qJ(uak  
检查风险 detection risk 7 Mq{Py1  
重大错报风险 risk of material misstatement in audit report UWEegFq*
 
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风险评估 risk evaluation j6EF0/_|e  
分析复核程序 analytical review procedures *;9
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内部控制 internal control 38T]qz[Sn  
局限性 limitation 1U#W=Fg'  
控制环境 control environment {
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信息系统与沟通 information system and communication CWp>8@v  
符合性测试 compliance test hZ<FCY,/?  
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控制测试 control test mrE>o!  
报表层次重大错报 material misstatement on level of financial statement ^|rzq XW  
认定层次重大错报 material misstatement on level of assertion +BI%.A`2  
实质性程序 substantial procedures CD?b.Cxai  
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舞弊 fraud P1TTaYu  
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审计抽样 sampling PL\4\dXB  
抽样风险 sampling risk ezJ^ r,D|  
非抽样风险 non-sampling risk f]Z9=  
统计抽样 statistical sampling >>-{AR0  
非统计抽样 non-statistical sampling b7M)  
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销售与收款循环审计 Sales and receivables cycle uZ1G,9  
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采购与付款循环审计 Purchases and payables cycle fk5pPm|MiL  
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存货与仓储循环审计 Inventory recording cycle m:;`mBOc3  
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监盘 physical inspection { zalB" i  
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筹资与投资循环审计 Investment and finance cycle :Ot5W  
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货币资金审计 Audit of monetary assets |oOA;JC)(  
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完成审计工作 finish the audit work %`d
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期初余额 opening balance jA%R8hdr_  
期后事项events after the balance sheet date %8%0l*n'  
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或有事项contingent evens \xZ6+xZd1  
试算平衡表trail balance >Cr'dKZ}  
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审计报告 9@p+g`o  
Audit report +r =p,leb  
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审计报告的要素 cC`PmDGq  
标题 title Kv\uBMJNW  
收件人 receiver R^4 j0L  
引言段 introduction Fmrl*tr  
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管理层对财务报表的责任段 management’s responsibility for the financial statements 7}e{&\0=l  
注册会计师的责任段 auditor’s responsibility `~W?a  
审计意见段 opinion xb(y15R\I  
注册会计师的监管和盖章auditor’s signature UbwD2>  
会计师事务所的名称、地址和盖章auditor’s address ]: ]w+N%7  
报告日期 date of the Auditor’s report Y5Z<uD  
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无保留意见 unqualified audit report /kd6Yq(y  
非无保留意见 modified audit report X9uYqvP\(  
保留意见 qualified opinion -+|{#cz  
无法表示意见 disclaimer ?[Qxq34  
否定意见 adverse EtvYIfemr