[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 4?Io@[7A)  
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四大”会计师事务所： =GF+ hM/~  
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普华永道 Princewater - houseCoopers N|DY)W  
安永 Ernst & Young ;$Y?j8g  
毕马威 KPMG xK/`XY  
德勤 Deloitte Touche Tohmatsu T*oH tpFj#  
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安达信 Arthur Anderson 7Ny>W(8  
安然 Enron %UmE=V  
世通 worldcom *)`:Nm~y  
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国际机构的名称：： t5&$ y`  
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国际会计师联合会 IFAC -I -wdyDr  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ;RU)Q)a)  
美国注册会计师协会 AICPA HV}NT~
 
中国注册会计师协会 CICPA <C&UDj  
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审计 audit :!%oQQO  
内部审计 internal audit $z<CkMP!U7  
政府审计 public sector audit H Q2-20  
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账项基础审计 accounting number-based audit Ct B> s7  
风险导向审计方法 risk-oriented audit approach !o`al` q'  
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其他鉴证业务 audit related services O&}07(  
审阅业务 review <a'j8pw9i  
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有限责任公司制 limited liability companies, LLCs ^#G>P0mG%  
有限责任合伙制 limited liability partnerships, LLPs B$\5=[U  
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注册会计师职业道德规范 code of ethics for professional accountants a(m#G ES  
　　　　　　　　　　　 Rules of professional conduct 8 J)x>6  
独立 independence D,NjDIG8  
客观 objectivity 4-m}W;igu  
公正 integrity hVd63_OO  
专业胜任能力 professional competence j*CnnM#n  
应有关注 due care L|c01  
保密 confidentiality confidence Ar|_UV>Zf  
职业行为 professional conduct V482V#BP  
技术准则 technical standards [\I\).  
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保持实质上的独立和形式上的独立 a+]@$8+  
The member is, and is seen to be independent d~.#KS  
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费用 fee L:~ "Vw6]_  
佣金 commission 9;:
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经济利益 interest C3D1rS/I  
经济利益的冲突 conflicts of interest HbCM{A9  
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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. zg)]:  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ll6~8PN  
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更换会计师事务所 Changes in professional appointments IuRKj8J)o  
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国际趋同 global convergence /international convergence [~$9n_O94  
鉴证业务 assurance services La9dFe-uu{  
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全面质量管理 quality control of audit *r[PZ{D+  
　　　　　　 Enforce the ethical guidance 1,Y-_e)  
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注册会计师的法律责任Professional responsibility 4SmhtC  
“深口袋”理论 deep-pocket theory tM~R?9OaJ  
创新会计处理 creative accounting VNF@)!l  
诉讼爆炸 litigation explosion 92XzbbLp  
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违约 breach the contract xa
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过失 negligence e
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　　 Misconduct 'r3 I/qg*m  
欺诈 cheat / illegal acts -$t#
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审计目标 audit objectives u PjJ> v  
怀疑态度 suspend ~fEgrF d  
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财务报表认定： financial statement assertions 0z.Hl1  
存在 existence waldLb>7D  
权利与义务 rights and obligations |6$6Za]:  
发生 occurrence :+; UW \  
完整性 completeness @"];\E$sI  
准确性和计价 measurement and valuation ]r{y+g|  
分类和可理解性 classification and understandability GJU84Xn7  
　　　　　　　 presentation and disclosure }~yhkt5K  
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财务报表循环 cycles Kh}#At^C8e  
Sales and receivables cycle a*!wiTGf  
Purchases and payables cycle ^lf{IM-Y  
Wages and salaries cycle u1(`^^Ml  
Petty cash cycle Beqzw0  
Inventory recording cycle f8!*4Bw  
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截止 cut-off WL+
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审计任务约定书 the letter of engagement g7rn|<6FI  
管理层声明书 report of the directors’ responsibilities for the financial statement c&J,O1){\  
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审计证据 audit evidence pq*W;6(-  
审计工作底稿 audit working paper 8 YsDE_  
审计记录 audit records RdRF~~R%  
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计划工作 planning :iP2e+j  
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. C0Z mv  
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审计风险 audit risk TDq(%IW  
检查风险 detection risk _f8Wa u# "  
重大错报风险 risk of material misstatement in audit report V*"-@  
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风险评估 risk evaluation {}y"JbXM
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分析复核程序 analytical review procedures t
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内部控制 internal control $i;%n1VBg  
局限性 limitation q ^Un,h64t  
控制环境 control environment Q,S~+bD(z  
信息系统与沟通 information system and communication buu~#m1z  
符合性测试 compliance test 8m\*~IX=  
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控制测试 control test tN&4t xB  
报表层次重大错报 material misstatement on level of financial statement f.-b.nNf  
认定层次重大错报 material misstatement on level of assertion Bf1,(^3XH  
实质性程序 substantial procedures $F"'=+0  
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舞弊 fraud L3/m}AH,  
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审计抽样 sampling NitsUg@<  
抽样风险 sampling risk T)?:
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非抽样风险 non-sampling risk MH7 n@.t  
统计抽样 statistical sampling xkV (E!O  
非统计抽样 non-statistical sampling x]{
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销售与收款循环审计 Sales and receivables cycle '_oWpz pe  
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采购与付款循环审计 Purchases and payables cycle wyJ
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存货与仓储循环审计 Inventory recording cycle d5jZ?
  
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监盘 physical inspection ]wb^5H  
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筹资与投资循环审计 Investment and finance cycle [@ >}  
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货币资金审计 Audit of monetary assets Sy()r 6n  
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完成审计工作 finish the audit work a8nqzuI  
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期初余额 opening balance 4~<78r5m  
期后事项events after the balance sheet date 0])D)%B k  
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或有事项contingent evens ;\a?xtIy  
试算平衡表trail balance S7a05NO  
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审计报告 k6eh$*!  
Audit report TP3KT)  
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审计报告的要素 P! cfe@;<4  
标题 title k0r93xa  
收件人 receiver 28 Q\{Z.  
引言段 introduction zu/ BDyF  
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管理层对财务报表的责任段 management’s responsibility for the financial statements %Yw?!GvL[  
注册会计师的责任段 auditor’s responsibility lC.Q61J@  
审计意见段 opinion T8^`<gr.  
注册会计师的监管和盖章auditor’s signature gpT~3c;l=  
会计师事务所的名称、地址和盖章auditor’s address eYtP396C|  
报告日期 date of the Auditor’s report V_\9t8  
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无保留意见 unqualified audit report kB[l6`  
非无保留意见 modified audit report d)>b/0CZ  
保留意见 qualified opinion ibP IT!5c  
无法表示意见 disclaimer l6_dVK;s  
否定意见 adverse ,{6Vf|?