[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 -wtavv,J  
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四大”会计师事务所： RX4O1Z0  
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普华永道 Princewater - houseCoopers "tBdz V  
安永 Ernst & Young TKvUBy  
毕马威 KPMG |jJC~/WR  
德勤 Deloitte Touche Tohmatsu x-:vpv%6y  
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安达信 Arthur Anderson us
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安然 Enron L.$9ernVY  
世通 worldcom {g@Wd2-J}  
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国际机构的名称：： k{Vc5F  
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国际会计师联合会 IFAC @riCR<fF  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 8kXbyKX[b  
美国注册会计师协会 AICPA {6^c3R[  
中国注册会计师协会 CICPA FSoL|lH  
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审计 audit .%+'Ts#ie  
内部审计 internal audit Y}7'OM  
政府审计 public sector audit cEnkt=  
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账项基础审计 accounting number-based audit 90|p]I%  
风险导向审计方法 risk-oriented audit approach xY(+[T!OF  
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其他鉴证业务 audit related services 5s8S;Pb]<  
审阅业务 review A3*ti!X<6  
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有限责任公司制 limited liability companies, LLCs D{Y~kV|  
有限责任合伙制 limited liability partnerships, LLPs Q~G+YjM3  
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注册会计师职业道德规范 code of ethics for professional accountants m~1{~'  
　　　　　　　　　　　 Rules of professional conduct L~x3}o$-o  
独立 independence Qh%/{6(u  
客观 objectivity l " pCxA  
公正 integrity  ^ 'FC.  
专业胜任能力 professional competence DQP#h5O  
应有关注 due care vD D !.i  
保密 confidentiality confidence 5#g<L ~  
职业行为 professional conduct C$){H"#  
技术准则 technical standards 0){%4  
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保持实质上的独立和形式上的独立 !CtY.L p  
The member is, and is seen to be independent \=Af AO@  
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费用 fee "h_]it};C  
佣金 commission j|FGb:  
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经济利益 interest fKOm\R47  
经济利益的冲突 conflicts of interest =rl/l8|P  
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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. tBtJRi(  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. VH4P|w[YF  
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更换会计师事务所 Changes in professional appointments 6?Q&>V26Y  
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国际趋同 global convergence /international convergence 1)/B V{n  
鉴证业务 assurance services pu=T pSZ  
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全面质量管理 quality control of audit B, xrZs  
　　　　　　 Enforce the ethical guidance bv9\Jp0c  
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注册会计师的法律责任Professional responsibility qnW5I_
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“深口袋”理论 deep-pocket theory -))>7skc  
创新会计处理 creative accounting ,a?)#X  
诉讼爆炸 litigation explosion jPPaL]  
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违约 breach the contract -Hh$3Uv  
过失 negligence M$FXDyr  
　　 Misconduct 9r+`j  
欺诈 cheat / illegal acts \-GV8A2:k  
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审计目标 audit objectives *0i   
怀疑态度 suspend H`-%)c =  
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财务报表认定： financial statement assertions u Q&& ?j  
存在 existence 4S 2I]d  
权利与义务 rights and obligations }CsUZ&*&  
发生 occurrence 6'(5pt  
完整性 completeness P0RMd
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准确性和计价 measurement and valuation yZxgUF&`  
分类和可理解性 classification and understandability b6bmvHD  
　　　　　　　 presentation and disclosure *{Wh-bc  
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财务报表循环 cycles KK(x)(  
Sales and receivables cycle ;PaB5TT(  
Purchases and payables cycle dmP*2  
Wages and salaries cycle X^_,`H@  
Petty cash cycle dLD"Cx  
Inventory recording cycle 4dMwJ
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截止 cut-off hz Vpv,|G  
审计任务约定书 the letter of engagement o4Fh`?d}  
管理层声明书 report of the directors’ responsibilities for the financial statement (z2)<_bXJ  
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审计证据 audit evidence VOG DD
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审计工作底稿 audit working paper TT.EQv5  
审计记录 audit records |1g2\5Re  
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计划工作 planning XS9k&~)*  
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. /Ia=/Jj7N  
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审计风险 audit risk 5PKv@Mk  
检查风险 detection risk ?U|~h1   
重大错报风险 risk of material misstatement in audit report KPW: r#d  
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风险评估 risk evaluation x18ei@c  
分析复核程序 analytical review procedures i`2Q;Az_P6  
内部控制 internal control SnQ $  
局限性 limitation %|SbZ)gcQ  
控制环境 control environment L}>9@?;
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信息系统与沟通 information system and communication 8C,?Ai<ro  
符合性测试 compliance test ]a_;*Xq8d  
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控制测试 control test ><\mt  
报表层次重大错报 material misstatement on level of financial statement C9gF2ii|?  
认定层次重大错报 material misstatement on level of assertion of+$TKQNpN  
实质性程序 substantial procedures ^Xa-)Pu  
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舞弊 fraud gjo\gP@  
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审计抽样 sampling YI%7#L7C  
抽样风险 sampling risk g^B6NF  
非抽样风险 non-sampling risk akd~Z  
统计抽样 statistical sampling c0Q`S"o+  
非统计抽样 non-statistical sampling M_9|YjwS  
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销售与收款循环审计 Sales and receivables cycle Aba6/  
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采购与付款循环审计 Purchases and payables cycle !Toq~,a8?  
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存货与仓储循环审计 Inventory recording cycle NNe'5q9  
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监盘 physical inspection q#OLb"bTr  
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筹资与投资循环审计 Investment and finance cycle {\]SvoJnJ  
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货币资金审计 Audit of monetary assets L x9`y t6  
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完成审计工作 finish the audit work dR$P-V\y`%  
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期初余额 opening balance :dLS+cTC  
期后事项events after the balance sheet date :FxZdE  
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或有事项contingent evens dr9I+c7
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试算平衡表trail balance )}paQmy#  
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审计报告 -$e\m] }Z  
Audit report T( ;BEyc?  
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审计报告的要素 ;K:.*sAa  
标题 title [=V

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收件人 receiver Bb-x1{t  
引言段 introduction
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管理层对财务报表的责任段 management’s responsibility for the financial statements DK4V/>@8  
注册会计师的责任段 auditor’s responsibility q=96Ci_a  
审计意见段 opinion U6M4}q(N]  
注册会计师的监管和盖章auditor’s signature jq}5(*k
 
会计师事务所的名称、地址和盖章auditor’s address Q%t8cJL  
报告日期 date of the Auditor’s report Q^mJ_~  
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无保留意见 unqualified audit report c&'T By  
非无保留意见 modified audit report .5ingB3%  
保留意见 qualified opinion qPzgGbmD9  
无法表示意见 disclaimer 9KAXc(-  
否定意见 adverse 2OK%eVba