[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 n"Bc2}{  
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四大”会计师事务所： n%4 /@M  
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普华永道 Princewater - houseCoopers n}(A4^=4KQ  
安永 Ernst & Young l~DIV$>,Z  
毕马威 KPMG B##X94aTT  
德勤 Deloitte Touche Tohmatsu #V#!@@c;?  
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安达信 Arthur Anderson 6f ?,v5  
安然 Enron |')PQ  
世通 worldcom
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国际机构的名称：： ,_,*I/o>B  
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国际会计师联合会 IFAC RU~ku{8?  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB uhp.Yv@c  
美国注册会计师协会 AICPA j|!t3}((  
中国注册会计师协会 CICPA 8]R{5RGy  
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审计 audit qc\D=3#Yp  
内部审计 internal audit P~iZae  
政府审计 public sector audit Y~UAE.  
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账项基础审计 accounting number-based audit K4YD}[  
风险导向审计方法 risk-oriented audit approach lCl5#L9  
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其他鉴证业务 audit related services $&KkZ  
审阅业务 review &;L=f;   
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有限责任公司制 limited liability companies, LLCs -V[x q  
有限责任合伙制 limited liability partnerships, LLPs Fkq^2o ]  
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注册会计师职业道德规范 code of ethics for professional accountants [;sTl~gC  
　　　　　　　　　　　 Rules of professional conduct x-%RRm<V  
独立 independence VY+P c/b  
客观 objectivity rPGj+wL5-  
公正 integrity %d(= >  
专业胜任能力 professional competence X?n=UebO^  
应有关注 due care h0g?=hJq  
保密 confidentiality confidence rKyulgP  
职业行为 professional conduct N2duhI6  
技术准则 technical standards 8UqH"^9.Q7  
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保持实质上的独立和形式上的独立 kw]?/s`  
The member is, and is seen to be independent ctjQBWE  
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费用 fee !U1 vW}H  
佣金 commission pi/0~ke4"  
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经济利益 interest 1# z@D(  
经济利益的冲突 conflicts of interest @DY"~ccH  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. *pv<ZF0>  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. >$E;."a  
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更换会计师事务所 Changes in professional appointments %DXBl:!Y`  
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国际趋同 global convergence /international convergence }zQgS8PQH  
鉴证业务 assurance services 6l;2kztGp  
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全面质量管理 quality control of audit .SER,],P  
　　　　　　 Enforce the ethical guidance rVl 8?uy  
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注册会计师的法律责任Professional responsibility z8JW iRn  
“深口袋”理论 deep-pocket theory qxu3y+po]  
创新会计处理 creative accounting L+<h5>6  
诉讼爆炸 litigation explosion {tY1 $}R  
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违约 breach the contract 09jE7g @X}  
过失 negligence NjOUe?BQ  
　　 Misconduct p^RX<L/\=_  
欺诈 cheat / illegal acts h@G~'\8t  
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审计目标 audit objectives @
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怀疑态度 suspend aK@ Y) Ju'  
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财务报表认定： financial statement assertions .O5V;&,
  
存在 existence *K;)~@n  
权利与义务 rights and obligations QRf>lZP  
发生 occurrence 9*ZlNZ  
完整性 completeness F=1 #qo<?  
准确性和计价 measurement and valuation PE4 L7  
分类和可理解性 classification and understandability L-D4>+  
　　　　　　　 presentation and disclosure :,Y
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财务报表循环 cycles 5}ftiy[Yc  
Sales and receivables cycle -8Mb~Hfl0  
Purchases and payables cycle 3c3;8
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Wages and salaries cycle d9;&Y?fp  
Petty cash cycle p8%qU>~+4  
Inventory recording cycle ?<C(ga  
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截止 cut-off {>msE }L  
审计任务约定书 the letter of engagement L#byYB;E{  
管理层声明书 report of the directors’ responsibilities for the financial statement VYkh
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审计证据 audit evidence FrXP"U}Y  
审计工作底稿 audit working paper F! ztU8,  
审计记录 audit records )-Hs] D:  
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计划工作 planning C`g "Mk8  
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. \\KjiT'  
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审计风险 audit risk `HXv_9  
检查风险 detection risk %N<5ST>(  
重大错报风险 risk of material misstatement in audit report '%[ Y  
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风险评估 risk evaluation kP&I}R
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分析复核程序 analytical review procedures h' !C  
内部控制 internal control eb\SpdM6  
局限性 limitation /)Cfm1$ic  
控制环境 control environment EOrui:.B)  
信息系统与沟通 information system and communication _90D4kGU  
符合性测试 compliance test <7\j\`  
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控制测试 control test )/;+aDk  
报表层次重大错报 material misstatement on level of financial statement m.m6.  
认定层次重大错报 material misstatement on level of assertion Yjc U2S"=P  
实质性程序 substantial procedures U`qC.s(L  
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舞弊 fraud *O~y6|U?  
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审计抽样 sampling : x&R'wX-  
抽样风险 sampling risk B\RAX#  
非抽样风险 non-sampling risk 3LLG#l)8  
统计抽样 statistical sampling ?Te#lp;`~  
非统计抽样 non-statistical sampling iF^qbh%%E  
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销售与收款循环审计 Sales and receivables cycle > S7t  
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采购与付款循环审计 Purchases and payables cycle Yvo*^jv  
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存货与仓储循环审计 Inventory recording cycle r{R<J?Y  
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监盘 physical inspection ,XEIg  
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筹资与投资循环审计 Investment and finance cycle $C7a#?YF,  
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货币资金审计 Audit of monetary assets TUnAsE/J&  
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完成审计工作 finish the audit work U3a
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期初余额 opening balance =m2_:&@0x  
期后事项events after the balance sheet date vYV!8o.I  
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或有事项contingent evens e^O:I  
试算平衡表trail balance 3O2G+G2  
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审计报告 Q&]|W Xv  
Audit report MT~^ wI0a  
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审计报告的要素 }9"'' Z  
标题 title $\NqD:fgb  
收件人 receiver =l43RawAmu  
引言段 introduction $VHIU1JjZ  
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管理层对财务报表的责任段 management’s responsibility for the financial statements \.mVLLtG  
注册会计师的责任段 auditor’s responsibility D;> 7y}\  
审计意见段 opinion =6dAF"b)  
注册会计师的监管和盖章auditor’s signature  bH
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会计师事务所的名称、地址和盖章auditor’s address O.B9w+G=  
报告日期 date of the Auditor’s report )ovAGO  
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无保留意见 unqualified audit report N=\zx^w,  
非无保留意见 modified audit report D-BT`@~l  
保留意见 qualified opinion (BLxK)0<"  
无法表示意见 disclaimer ^_ch%3}Im  
否定意见 adverse %cSx`^`6j