[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 c"t1E-Nsk  
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四大”会计师事务所： ?RvXO'ml  
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普华永道 Princewater - houseCoopers exV6&bdu  
安永 Ernst & Young i0,{*LD%^  
毕马威 KPMG ?UQVmE&  
德勤 Deloitte Touche Tohmatsu Mm-FdP m  
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安达信 Arthur Anderson &/R@cS6}'  
安然 Enron xBU\$ ToC  
世通 worldcom Y+<C[Fiq  

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国际机构的名称：： OYC4iI   
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国际会计师联合会 IFAC 8-cG[/ |0  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB b$[_(QUw  
美国注册会计师协会 AICPA 8+ eZU<\B(  
中国注册会计师协会 CICPA 7Upm   
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审计 audit KSVIX!EsX  
内部审计 internal audit
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政府审计 public sector audit 0~A<AF*t  
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账项基础审计 accounting number-based audit nFW^^v<  
风险导向审计方法 risk-oriented audit approach u_@%}zo?5*  
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其他鉴证业务 audit related services :7Rs$ -*Uk  
审阅业务 review MTb}um.($  
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有限责任公司制 limited liability companies, LLCs swG^L$r`  
有限责任合伙制 limited liability partnerships, LLPs >NB}Bc  
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注册会计师职业道德规范 code of ethics for professional accountants L;nRI.  
　　　　　　　　　　　 Rules of professional conduct BQSA;;n]  
独立 independence a%tm[Re  
客观 objectivity ,.]e~O4R  
公正 integrity ,TOLr%+v~n  
专业胜任能力 professional competence #"ayq,GC<  
应有关注 due care vKAHf;1  
保密 confidentiality confidence 7;;W{W%  
职业行为 professional conduct k(=\&T  
技术准则 technical standards 5YC56,X  
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保持实质上的独立和形式上的独立 i0-!!  
The member is, and is seen to be independent pPo?5s  
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费用 fee tt[P{mMQ  
佣金 commission 78+H|bH8  
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经济利益 interest MGc=TQ.  
经济利益的冲突 conflicts of interest _I~TpH^1K  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. wuzz Wq  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ?#}=!$p  
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更换会计师事务所 Changes in professional appointments GOJi/R.{  
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国际趋同 global convergence /international convergence :1_hQeq  
鉴证业务 assurance services qqw6p j  
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全面质量管理 quality control of audit *Q!b%DIa$  
　　　　　　 Enforce the ethical guidance (n" )  
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注册会计师的法律责任Professional responsibility ]
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“深口袋”理论 deep-pocket theory T{uktIO/  
创新会计处理 creative accounting S<Q1 &],  
诉讼爆炸 litigation explosion Efp=z=E  
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违约 breach the contract EAY9~b6~c  
过失 negligence _Fz)2h,3  
　　 Misconduct I]k'0LG*^  
欺诈 cheat / illegal acts ;Ly4Z*!2  
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审计目标 audit objectives `4k;`a  
怀疑态度 suspend @J
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财务报表认定： financial statement assertions e. [+xOu`  
存在 existence mceSUKI;L  
权利与义务 rights and obligations SN]/~>/  
发生 occurrence _I8-0DnOM  
完整性 completeness iGhapD  
准确性和计价 measurement and valuation R p@u.
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分类和可理解性 classification and understandability 2X*epU_1h  
　　　　　　　 presentation and disclosure CC)9Ks\  
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财务报表循环 cycles wR;l"*
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Sales and receivables cycle gIRCJ=e[b  
Purchases and payables cycle +\W"n_PPy  
Wages and salaries cycle ]-}a{z  
Petty cash cycle AoR`/tr,  
Inventory recording cycle i
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截止 cut-off "|Pl(HX  
审计任务约定书 the letter of engagement ^#=L?e  
管理层声明书 report of the directors’ responsibilities for the financial statement 'sA&Pm  
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审计证据 audit evidence kl={L{r  
审计工作底稿 audit working paper TtvS|09p;  
审计记录 audit records [-CG&l2?L  
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计划工作 planning < G&v  
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. e7qT;  
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审计风险 audit risk oF>GWstTR  
检查风险 detection risk G8&'*7Bb  
重大错报风险 risk of material misstatement in audit report =aekY;/  
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风险评估 risk evaluation 5^Y/RS i  
分析复核程序 analytical review procedures UQ8x#(`ak  
内部控制 internal control ku{aOV%  
局限性 limitation 0l##M06>  
控制环境 control environment HUghl2L.<  
信息系统与沟通 information system and communication &-*nr/xT  
符合性测试 compliance test O`u!P\  
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控制测试 control test 93J)9T  
报表层次重大错报 material misstatement on level of financial statement }"-r;i  
认定层次重大错报 material misstatement on level of assertion .}E)7"Qi,  
实质性程序 substantial procedures [1*/lt|+p  
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舞弊 fraud OGFKc#  
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审计抽样 sampling s V<4^n7  
抽样风险 sampling risk 2UF94  
非抽样风险 non-sampling risk (HI%C@e9  
统计抽样 statistical sampling J$Epj  
非统计抽样 non-statistical sampling TJpv"V  
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销售与收款循环审计 Sales and receivables cycle s]c$]&IGG  
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采购与付款循环审计 Purchases and payables cycle f 99PwE(=  

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存货与仓储循环审计 Inventory recording cycle 3\+p1f4  
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监盘 physical inspection ^0Q*o1W  
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筹资与投资循环审计 Investment and finance cycle vI '>$
 
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货币资金审计 Audit of monetary assets :Y >]6  
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完成审计工作 finish the audit work =LxmzQO#  
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期初余额 opening balance r%pFq1/'!  
期后事项events after the balance sheet date 05B+WJ1  
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或有事项contingent evens 8>q%1]X  
试算平衡表trail balance >e;STU  
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审计报告 1omvE9 %zM  
Audit report 0@lC5-=  
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审计报告的要素 |nN/x<v  
标题 title AJfi,rFPg  
收件人 receiver lzG;F]  
引言段 introduction i@5%d!J  
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管理层对财务报表的责任段 management’s responsibility for the financial statements i8_x1=A  
注册会计师的责任段 auditor’s responsibility jHH   
审计意见段 opinion %J7mZB9  
注册会计师的监管和盖章auditor’s signature Ok
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会计师事务所的名称、地址和盖章auditor’s address !`[I>:Ex  
报告日期 date of the Auditor’s report ""3m!qn#  
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无保留意见 unqualified audit report 9}cuAVI  
非无保留意见 modified audit report sLdUrD%  
保留意见 qualified opinion }.UI&UZ-  
无法表示意见 disclaimer 9jGuelwN  
否定意见 adverse VhFRh,J(T