[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 bEH de*q(  
=@r--E  
四大”会计师事务所： s#-eN)1R  
8X7{vN_3K  
普华永道 Princewater - houseCoopers mLwY]2T"  
安永 Ernst & Young N{joXHCu  
毕马威 KPMG |. C1|J'Z  
德勤 Deloitte Touche Tohmatsu 7'w0  
dcq#TBo8  
安达信 Arthur Anderson hR)2xz  
安然 Enron TZB+lj1  
世通 worldcom 6Wf^0ok  
79Bg]~}Z  
国际机构的名称：： $\\lx_)  
\e:d)^cbh  
国际会计师联合会 IFAC *^XbDg9  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB \,xFg w4  
美国注册会计师协会 AICPA :@.
;  
中国注册会计师协会 CICPA  '3,\@4  
<Gb %uny  
审计 audit ?&c:q3_-Z  
内部审计 internal audit jX */piSq  
政府审计 public sector audit :#X[ %"g.  
Plo,XU  
账项基础审计 accounting number-based audit !,&yyx.  
风险导向审计方法 risk-oriented audit approach S`q%ypy  
^^?q$1k6r*  
_N#&psQzw  
其他鉴证业务 audit related services {]/8skov5]  
审阅业务 review Np,2j KF(  
\C|cp|A*&  
有限责任公司制 limited liability companies, LLCs #Ob]]!y  
有限责任合伙制 limited liability partnerships, LLPs tJD] (F  
1Ix3i9  
#G;X' BN  
注册会计师职业道德规范 code of ethics for professional accountants 6Z! y  
　　　　　　　　　　　 Rules of professional conduct Dz&+PES_k  
独立 independence }KB[B   
客观 objectivity v1.*IV5Y  
公正 integrity "^rNr_  
专业胜任能力 professional competence M7dU@Ag  
应有关注 due care yI8tH!  
保密 confidentiality confidence \U
@3`  
职业行为 professional conduct #@//7Bf%  
技术准则 technical standards pB01J<@m  
S%6
U~@hig  
保持实质上的独立和形式上的独立 >S#ul?  
The member is, and is seen to be independent l(kr'x  
Q< *8<Oo4g  
费用 fee >P(`MSc  
佣金 commission W|UtY`1  
?y%t}C\W  
经济利益 interest ,0?!ov|  
经济利益的冲突 conflicts of interest nWgv~{,x  
 Y7Gs7  
舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. &O1v,$}'  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. L\ j:  
9 ) {  
更换会计师事务所 Changes in professional appointments 
0|Ucd  
ltA/  
ARB7>"
 
国际趋同 global convergence /international convergence kW-81  
鉴证业务 assurance services $@uU@fLB  

^R_e  
全面质量管理 quality control of audit 1y[B[\  
　　　　　　 Enforce the ethical guidance IgX4.]W5  
TSto9$}*  
?[= U%sPu=  
注册会计师的法律责任Professional responsibility 6?gi_3g  
“深口袋”理论 deep-pocket theory b1^cD6sT+  
创新会计处理 creative accounting V2 `> ]/|  
诉讼爆炸 litigation explosion v\A.Tyy  
%a8&W  
违约 breach the contract a6nlt?1?D  
过失 negligence 2$0)?ZC?=  
　　 Misconduct p@I9<^"
 
欺诈 cheat / illegal acts kQIw/@WC  
Ja [4A0.  
审计目标 audit objectives nX[;^v/  
怀疑态度 suspend Ps>&"k$T  
JP=ZUu  
财务报表认定： financial statement assertions &3DK^|Lq  
存在 existence C0m\SNR  
权利与义务 rights and obligations KD*O%@X5C  
发生 occurrence S/O xr%H  
完整性 completeness '2v f|CX  
准确性和计价 measurement and valuation MCy~@)-IN  
分类和可理解性 classification and understandability )%j"  
　　　　　　　 presentation and disclosure J r*"V`  
Gp|JU Fo  
财务报表循环 cycles @ss):FwA  
Sales and receivables cycle d"&3Q_2CD  
Purchases and payables cycle GU6qIz|  
Wages and salaries cycle a$}6:E  
Petty cash cycle 3|eUy_d3  
Inventory recording cycle {LB`)Kuu  
3M N  
截止 cut-off h~UJCnzS  
审计任务约定书 the letter of engagement <GfVMD  
管理层声明书 report of the directors’ responsibilities for the financial statement Q[_Ni15  
nCaLdj?  
审计证据 audit evidence p_6P`Yx^e  
审计工作底稿 audit working paper I'InZ0J2  
审计记录 audit records GX38~pq  
8/q*o>[?  
^H=o3#P~L  
计划工作 planning s[V`e2O  
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. UR:n5V4  
?5~!i9pY  
审计风险 audit risk v5 Y)al@  
检查风险 detection risk r)
B3es&&  
重大错报风险 risk of material misstatement in audit report %b<%w   
T`Hw49  
E .;io*0  
风险评估 risk evaluation ET elbj;0  
分析复核程序 analytical review procedures Qj!d^8  
内部控制 internal control JQT4N[rEE  
局限性 limitation ^H!Lp[5c  
控制环境 control environment v" FO  
信息系统与沟通 information system and communication 'j#a%j@{  
符合性测试 compliance test k?-S`o%Q  
/(zB0TEd  
4  
控制测试 control test 9 z*(8d  
报表层次重大错报 material misstatement on level of financial statement :?#cDyW)  
认定层次重大错报 material misstatement on level of assertion l $Zs~@N  
实质性程序 substantial procedures
uI9lK  
(`mOB6j  
bZ1 0v;  
舞弊 fraud i tW~
d  
=,E'~ P  
审计抽样 sampling %kW3hQ<$  
抽样风险 sampling risk llqDT-cp  
非抽样风险 non-sampling risk v>k b^38  
统计抽样 statistical sampling 6jtTT%>y  
非统计抽样 non-statistical sampling g& >mP?  
rgn|24x  
Te}IMi:  
销售与收款循环审计 Sales and receivables cycle
_w%s(dzk  
|wJ),h8/  
采购与付款循环审计 Purchases and payables cycle ~ i'C/[P  
P.1Qc)m4  
存货与仓储循环审计 Inventory recording cycle v1K4$&{F  
,s8&#1rJ-  
监盘 physical inspection rr4 _8Rf  
KM@`YV
_"g  
筹资与投资循环审计 Investment and finance cycle {4)5]62>u  
C=EhY+5  
货币资金审计 Audit of monetary assets {5.?'vMp  
lmp R>@o"  
完成审计工作 finish the audit work dcR6KG8  
bY&YSlO  
期初余额 opening balance J ZNyC!u  
期后事项events after the balance sheet date ugRV5bUk  
<H_LFrB$W  
或有事项contingent evens -%N}A3m!5  
试算平衡表trail balance *fOIq88  
$1=v.'Y  
m9cj7  
"pl[(rc+u  
审计报告 14;Av {Xt  
Audit report "rf\' 9=  
3XBp6`  
审计报告的要素 ur`}v|ZY  
标题 title Wd1 IX^7C%  
收件人 receiver @]<DR*<  
引言段 introduction v@]6<e$  
P[6dTZ!\s  
管理层对财务报表的责任段 management’s responsibility for the financial statements <vO8_2,V-  
注册会计师的责任段 auditor’s responsibility HMFl/ %z  
审计意见段 opinion v3!byN^  
注册会计师的监管和盖章auditor’s signature FBE @pd  
会计师事务所的名称、地址和盖章auditor’s address ( / G)"]  
报告日期 date of the Auditor’s report .v$ue`  
}.w#X  
无保留意见 unqualified audit report R|6R I}  
非无保留意见 modified audit report  -kV|  
保留意见 qualified opinion ]Oig..LJ  
无法表示意见 disclaimer ^glbxbhI4  
否定意见 adverse }NR`
81