[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 yNU}1_oK  
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四大”会计师事务所： qZv@ULluc  
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普华永道 Princewater - houseCoopers 3preBs#i  
安永 Ernst & Young |sP0z !)b  
毕马威 KPMG U;"J8  
德勤 Deloitte Touche Tohmatsu s<aG
 
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安达信 Arthur Anderson dO,;k+  
安然 Enron <HIM k  
世通 worldcom
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国际机构的名称：： D,(:))DmR  
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国际会计师联合会 IFAC jpTk@  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB !;hp  
美国注册会计师协会 AICPA f|)~_JH  
中国注册会计师协会 CICPA >g@@ yR,  
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审计 audit 0($On`#  
内部审计 internal audit *~b~y7C  
政府审计 public sector audit ]#G1 ]U  
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账项基础审计 accounting number-based audit wrK@1F9!  
风险导向审计方法 risk-oriented audit approach P_75-0G  
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其他鉴证业务 audit related services ~@[<y1g?nG  
审阅业务 review ^gR~~t;@  
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有限责任公司制 limited liability companies, LLCs A:pD:}fm}D  
有限责任合伙制 limited liability partnerships, LLPs +RkXe; q  
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注册会计师职业道德规范 code of ethics for professional accountants [~`p~@\+  
　　　　　　　　　　　 Rules of professional conduct wByTNA7  
独立 independence 3v`@* *  
客观 objectivity K*4ib/'E a  
公正 integrity t'.:"H8BI  
专业胜任能力 professional competence jtE'T}!d  
应有关注 due care |Z+qaq{X  
保密 confidentiality confidence 8=?U7aw  
职业行为 professional conduct N ZFUCD)  
技术准则 technical standards OIjG`~Rx  
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保持实质上的独立和形式上的独立 a( N;|<  
The member is, and is seen to be independent ocp  
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费用 fee X gtn}7N.  
佣金 commission c+8 Y|GB  
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经济利益 interest ;sz_W%-;@  
经济利益的冲突 conflicts of interest QA)W(1  
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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. dP]Z:  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. eiRVw5g  
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更换会计师事务所 Changes in professional appointments ~SsfkM"  
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国际趋同 global convergence /international convergence G(t&(t`[  
鉴证业务 assurance services .SSPJY(  
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全面质量管理 quality control of audit {Hvkn{{'  
　　　　　　 Enforce the ethical guidance M*~XpT3  
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注册会计师的法律责任Professional responsibility gT,iH.  
“深口袋”理论 deep-pocket theory &W&A88FfZU  
创新会计处理 creative accounting t$R0UprK  
诉讼爆炸 litigation explosion z:)*Aobwv  
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违约 breach the contract [d>2F  
过失 negligence !thFayq  
　　 Misconduct RL/5o"  
欺诈 cheat / illegal acts $d&7q5[  
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审计目标 audit objectives !!Yf>0u#  
怀疑态度 suspend D(e,R9hPU  
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财务报表认定： financial statement assertions #ZHKq7  
存在 existence QPvWdjf#mM  
权利与义务 rights and obligations ` H^
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发生 occurrence m]{/5L  
完整性 completeness @9k/od@mW  
准确性和计价 measurement and valuation LVL#qNIu  
分类和可理解性 classification and understandability !&v"+ K3lU  
　　　　　　　 presentation and disclosure Oj2=&uz  
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财务报表循环 cycles 'p%w_VbI  
Sales and receivables cycle !8RJHMX&  
Purchases and payables cycle E! ,jTaZz  
Wages and salaries cycle f uH3C~u7<  
Petty cash cycle R F;u1vEQ8  
Inventory recording cycle C"k]U[%{  
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截止 cut-off  PK_2  
审计任务约定书 the letter of engagement }j\8|UG  
管理层声明书 report of the directors’ responsibilities for the financial statement GzT?I 7|M  
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审计证据 audit evidence b}hQU~,E  
审计工作底稿 audit working paper = mhg@N4  
审计记录 audit records wFBSux$  
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计划工作 planning a6/ETQ  
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. @DAaCF
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审计风险 audit risk 3b<;y%  
检查风险 detection risk _Vr}ipx-k  
重大错报风险 risk of material misstatement in audit report G[P<!6Id!p  
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风险评估 risk evaluation VB4
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分析复核程序 analytical review procedures YD5mJ[1t"2  
内部控制 internal control k{^iv:  
局限性 limitation .5#+)] l  
控制环境 control environment yJ 8_<A  
信息系统与沟通 information system and communication * a VT  
符合性测试 compliance test Js9 EsN%  
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控制测试 control test 3X1 U  
报表层次重大错报 material misstatement on level of financial statement /8lmNA  
认定层次重大错报 material misstatement on level of assertion =jRC4]M})  
实质性程序 substantial procedures 4uv*F:eo  
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舞弊 fraud l_ T5KV  
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审计抽样 sampling !LpFK0rw  
抽样风险 sampling risk #23($CSE  
非抽样风险 non-sampling risk 5>h# hcL  
统计抽样 statistical sampling %nj{eT  
非统计抽样 non-statistical sampling eXtlqU$  
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销售与收款循环审计 Sales and receivables cycle N<aMUVm  
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采购与付款循环审计 Purchases and payables cycle <+ckE2j  
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存货与仓储循环审计 Inventory recording cycle gCW {$d1=  
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监盘 physical inspection sq}uq![?
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筹资与投资循环审计 Investment and finance cycle #!]~E@;E  

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货币资金审计 Audit of monetary assets 5f_1 dn  
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完成审计工作 finish the audit work 8?$XT  
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期初余额 opening balance K%NgZ(x(  
期后事项events after the balance sheet date A55F*d  
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或有事项contingent evens &=v5M9GR]  
试算平衡表trail balance Zex`n:Wl?j  
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审计报告 3aEO9v,n  
Audit report Zs}EGC~&  
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审计报告的要素 604^~6   
标题 title &^])iG,Ew  
收件人 receiver ZNY),3?  
引言段 introduction Y j>ezFo  
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管理层对财务报表的责任段 management’s responsibility for the financial statements _l&.<nz  
注册会计师的责任段 auditor’s responsibility "$N 4S9U  
审计意见段 opinion = -n7/  
注册会计师的监管和盖章auditor’s signature Hp-vBoEk  
会计师事务所的名称、地址和盖章auditor’s address (:ij'Zbz  
报告日期 date of the Auditor’s report .jbT+hhM  
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无保留意见 unqualified audit report r[RO"Ej"  
非无保留意见 modified audit report {@T<eb$d  
保留意见 qualified opinion jI,?*n<  
无法表示意见 disclaimer hO4*  X  
否定意见 adverse Xa/]} B