[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 8w4-Ud*$i  
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四大”会计师事务所： ZVu_E.4.  
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普华永道 Princewater - houseCoopers au=A+  
安永 Ernst & Young Q]h.{nN#PK  
毕马威 KPMG J!{"^^*  
德勤 Deloitte Touche Tohmatsu ,s ` y  
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安达信 Arthur Anderson |:7 ^  
安然 Enron xE>jlr?  
世通 worldcom ~,YxUn8@  
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国际机构的名称：： 5:R$xgc  
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国际会计师联合会 IFAC $G\WW@*GE  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ,5*Z<[*  
美国注册会计师协会 AICPA ~Un+Zs%24  
中国注册会计师协会 CICPA D;1?IeS  
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审计 audit 1>yh`Bp\=  
内部审计 internal audit Fal##6B  
政府审计 public sector audit KUD.hK.  
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账项基础审计 accounting number-based audit mV>l`&K=  
风险导向审计方法 risk-oriented audit approach P^3`znq{  
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其他鉴证业务 audit related services xF8U )j!  
审阅业务 review ^5'pJ/BV  
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有限责任公司制 limited liability companies, LLCs cy-o@U"s8  
有限责任合伙制 limited liability partnerships, LLPs ?d!*[K
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注册会计师职业道德规范 code of ethics for professional accountants ~:krJ[=  
　　　　　　　　　　　 Rules of professional conduct ?td`*n~,  
独立 independence <(Rbu2_  
客观 objectivity zi^?9n),  
公正 integrity @k-C>h()C  
专业胜任能力 professional competence n 9>**&5L  
应有关注 due care OH >#f6`[  
保密 confidentiality confidence ikd1KF+I  
职业行为 professional conduct ]Y3
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技术准则 technical standards 8@ ZZ[9kt  
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保持实质上的独立和形式上的独立 oBS m>V
 
The member is, and is seen to be independent H8x66}  
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费用 fee Y&uwi:_g  
佣金 commission ;;|o+4Ob;  
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经济利益 interest wi/qI(O!  
经济利益的冲突 conflicts of interest >d3 `\(v-  
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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. NNxzZ!q!  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. a.z)m}+  
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更换会计师事务所 Changes in professional appointments ^qY?x7mx1  
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国际趋同 global convergence /international convergence  ;?G..,  
鉴证业务 assurance services ( 5 BZZ  
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全面质量管理 quality control of audit 2C Fgit  
　　　　　　 Enforce the ethical guidance |SfCuV#g/<  

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注册会计师的法律责任Professional responsibility i7b^b>B|e  
“深口袋”理论 deep-pocket theory RsW
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创新会计处理 creative accounting K`0'2  
诉讼爆炸 litigation explosion g)1` A24  
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违约 breach the contract 5m yQBK
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过失 negligence msVi3`q~  
　　 Misconduct K=Z.<f  
欺诈 cheat / illegal acts onU\[VvM  
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审计目标 audit objectives P~*'/!@  
怀疑态度 suspend S}P rgw/  
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财务报表认定： financial statement assertions g/4ipcG;N  
存在 existence hCb2<_3CR  
权利与义务 rights and obligations gW-mXb  
发生 occurrence hkB|rhJgm  
完整性 completeness F!<!)_8Q  
准确性和计价 measurement and valuation 9S|a!9J  
分类和可理解性 classification and understandability &;naaV_2T  
　　　　　　　 presentation and disclosure OH13@k  
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财务报表循环 cycles {kghZur  
Sales and receivables cycle j}O7fLRu  
Purchases and payables cycle M0$_x~  
Wages and salaries cycle >QdT7gB  
Petty cash cycle bao"iv~z  
Inventory recording cycle DLN zH  
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截止 cut-off RF= $SMTk  
审计任务约定书 the letter of engagement kEp{L  
管理层声明书 report of the directors’ responsibilities for the financial statement ^ib =fLu  
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审计证据 audit evidence iwy;9x  
审计工作底稿 audit working paper w6h*dh$w  
审计记录 audit records @qSZ=  
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计划工作 planning 2w Ja:=$  
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. `pjB^--w  
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审计风险 audit risk ]v]tBVO$  
检查风险 detection risk ]=
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重大错报风险 risk of material misstatement in audit report x!6<7s  
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风险评估 risk evaluation uvAJJIae'  
分析复核程序 analytical review procedures n]6-`fpD  
内部控制 internal control m8V
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局限性 limitation ~9PZ/( '  
控制环境 control environment V%B~ q`4  
信息系统与沟通 information system and communication [C\B2iU7_M  
符合性测试 compliance test ];'7~",Y  
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控制测试 control test ^#XQ2UN  
报表层次重大错报 material misstatement on level of financial statement +4Fw13ADE  
认定层次重大错报 material misstatement on level of assertion dUUg}
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实质性程序 substantial procedures os7x wI;T  
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舞弊 fraud kS?CKd9by  
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审计抽样 sampling Z6-ZAS(>m  
抽样风险 sampling risk p:)=i"uL  
非抽样风险 non-sampling risk U~d%5?q  
统计抽样 statistical sampling 8 C9ny}  
非统计抽样 non-statistical sampling tyWDa$u,u  
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销售与收款循环审计 Sales and receivables cycle S>)[n]f  
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采购与付款循环审计 Purchases and payables cycle M~n./
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存货与仓储循环审计 Inventory recording cycle 0":k[y  
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监盘 physical inspection ` Z/ MQ  
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筹资与投资循环审计 Investment and finance cycle K9]zUe&#w  
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货币资金审计 Audit of monetary assets 'F#dv[N  
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完成审计工作 finish the audit work AF8:
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期初余额 opening balance [9B1%W  
期后事项events after the balance sheet date E[6:}z<  
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或有事项contingent evens cR uN;  
试算平衡表trail balance T:Ovh.$  
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审计报告 }'faf{W  
Audit report ktS^^!,l%  
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审计报告的要素 nM
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标题 title V#b=m p  
收件人 receiver $PI9vyS  
引言段 introduction 4 R(m$!E!  
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管理层对财务报表的责任段 management’s responsibility for the financial statements ~ rQ,%dH  
注册会计师的责任段 auditor’s responsibility (Q @'fb9z  
审计意见段 opinion 6Ol9 P56j  
注册会计师的监管和盖章auditor’s signature c/ih%xR  
会计师事务所的名称、地址和盖章auditor’s address e(xuy'4r  
报告日期 date of the Auditor’s report ,Si{]y  
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无保留意见 unqualified audit report "*.N'J\  
非无保留意见 modified audit report "DA%vdu  
保留意见 qualified opinion 6}?d%K  
无法表示意见 disclaimer 01n132k  
否定意见 adverse cs?WE9N