[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 5dm~yQN/  
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四大”会计师事务所： UJL2IF-x  
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普华永道 Princewater - houseCoopers :~ot
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安永 Ernst & Young wb0$FZzh  
毕马威 KPMG hx9{?3#  
德勤 Deloitte Touche Tohmatsu lS4rpbU_  
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安达信 Arthur Anderson 4rU/2}.q  
安然 Enron } ?
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世通 worldcom IMkE~0x4</  
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国际机构的名称：： ~[HzGm%
  
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国际会计师联合会 IFAC $fmTa02q>  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB F_Y]>,U  
美国注册会计师协会 AICPA yp#!$+a}  
中国注册会计师协会 CICPA X`.##S KC  
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审计 audit zMsup4cl  
内部审计 internal audit =SJ#6uFS  
政府审计 public sector audit dHy9 wU  
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账项基础审计 accounting number-based audit ;7'O=%  
风险导向审计方法 risk-oriented audit approach 5(+9a   
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其他鉴证业务 audit related services j'D%eQI,V  
审阅业务 review Lc{AB!Br  
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有限责任公司制 limited liability companies, LLCs F7DA~G!  
有限责任合伙制 limited liability partnerships, LLPs 'H530Y\  
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注册会计师职业道德规范 code of ethics for professional accountants t7f(%/] H0  
　　　　　　　　　　　 Rules of professional conduct 5T x4u%g  
独立 independence
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客观 objectivity "t0^4=c+7  
公正 integrity B!wN%>U  
专业胜任能力 professional competence $94lF~  
应有关注 due care )ros-dp`  
保密 confidentiality confidence Fi i(dmn  
职业行为 professional conduct +F)EGB%LXs  
技术准则 technical standards vNSUrf,r  
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保持实质上的独立和形式上的独立 Rw?w7?I  
The member is, and is seen to be independent 4fi4F1f  
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费用 fee JWNN5#=fQ  
佣金 commission QLJ
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经济利益 interest cfTT7O#Dc  
经济利益的冲突 conflicts of interest w){B$X
  
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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. k=s^-Eiu  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ctP+ECH  
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更换会计师事务所 Changes in professional appointments \@@G\\)er  
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国际趋同 global convergence /international convergence Va?]:Q  
鉴证业务 assurance services HZ9>4G3  
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全面质量管理 quality control of audit 5gf ~/Zr  
　　　　　　 Enforce the ethical guidance 2XR!2_)O5  
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注册会计师的法律责任Professional responsibility /nO_e  
“深口袋”理论 deep-pocket theory e|tx`yA  
创新会计处理 creative accounting $n<1D -0!r  
诉讼爆炸 litigation explosion OLx;j+p  
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违约 breach the contract P
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过失 negligence e)}E&D;${  
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欺诈 cheat / illegal acts 02,t  
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审计目标 audit objectives 
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怀疑态度 suspend oX ZWg~&l^  
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财务报表认定： financial statement assertions vv)q&,<c  
存在 existence 3HyOQD"{  
权利与义务 rights and obligations &k'<xW?x  
发生 occurrence k~)CJ6}
 
完整性 completeness #w''WOk@ZG  
准确性和计价 measurement and valuation &J/EBmY[  
分类和可理解性 classification and understandability Z`kVyuQ  
　　　　　　　 presentation and disclosure _n:RA)4*  
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财务报表循环 cycles FRxR/3&  
Sales and receivables cycle ]aIHd]B  
Purchases and payables cycle Fx!D:.)/G  
Wages and salaries cycle E]Mx<7;\ .  
Petty cash cycle 4rDVCXE  
Inventory recording cycle GJ
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截止 cut-off  (&.T  
审计任务约定书 the letter of engagement O1\4WG%  
管理层声明书 report of the directors’ responsibilities for the financial statement qb;b.P?~D$  
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审计证据 audit evidence . -YE(}^  
审计工作底稿 audit working paper g(zeOS]q}  
审计记录 audit records ;'Hu75ymo  
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计划工作 planning B.=n U  
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. @|cH
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审计风险 audit risk yR~$i3Z*  
检查风险 detection risk 1BmKwux:  
重大错报风险 risk of material misstatement in audit report K bQXH!J  
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风险评估 risk evaluation gaC4u,Zb  
分析复核程序 analytical review procedures tQG'f*4  
内部控制 internal control '__>M>[  
局限性 limitation ];CIo> b_(  
控制环境 control environment ?Sh"%x  
信息系统与沟通 information system and communication ? #a&eW  
符合性测试 compliance test CF3x\6.q}  
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控制测试 control test $S' TW3  
报表层次重大错报 material misstatement on level of financial statement /t`|3Mw  
认定层次重大错报 material misstatement on level of assertion 5mV!mn:H:  
实质性程序 substantial procedures NL:dyV}  
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舞弊 fraud ^O<v'\!z-  
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审计抽样 sampling <V)z{uK  
抽样风险 sampling risk E5A"sB   
非抽样风险 non-sampling risk 3~R,)fO;  
统计抽样 statistical sampling 1.u^shc&|  
非统计抽样 non-statistical sampling )-"<19eu  
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销售与收款循环审计 Sales and receivables cycle tBkgn3w  
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采购与付款循环审计 Purchases and payables cycle <B T18u\  
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存货与仓储循环审计 Inventory recording cycle '4d4i  
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监盘 physical inspection q{G8Po$z'  
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筹资与投资循环审计 Investment and finance cycle wEq&O|Vj  
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货币资金审计 Audit of monetary assets @C^x&Sjm  
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完成审计工作 finish the audit work l?IeZisX  
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期初余额 opening balance lH?jqp
  
期后事项events after the balance sheet date vN v'%;L  
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或有事项contingent evens EdqB4-#7  
试算平衡表trail balance h3.CvPYy1  
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审计报告 }D!tB  
Audit report &Jb$YK t  
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审计报告的要素 Rs{8vV  
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收件人 receiver LH}9&FfjU  
引言段 introduction _vb'3~'S  
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管理层对财务报表的责任段 management’s responsibility for the financial statements <sm"3qs"_  
注册会计师的责任段 auditor’s responsibility !_3b#Caf  
审计意见段 opinion ,]ySBAO  
注册会计师的监管和盖章auditor’s signature {HM[ )t0  
会计师事务所的名称、地址和盖章auditor’s address :sK4mRF  
报告日期 date of the Auditor’s report K"t?  
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无保留意见 unqualified audit report {hOS0).(w7  
非无保留意见 modified audit report >&e=0@?+G  
保留意见 qualified opinion \z2y?"\?  
无法表示意见 disclaimer .czUJyFms}  
否定意见 adverse *-fd$l.