[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 ! }3,B28  
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四大”会计师事务所： f7}"lG]q  
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普华永道 Princewater - houseCoopers LE?u`i,e=+  
安永 Ernst & Young J3S&3+2G  
毕马威 KPMG /7$mxtB5%L  
德勤 Deloitte Touche Tohmatsu !Q-wdzsp?  
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安达信 Arthur Anderson -'rj&x{Q)U  
安然 Enron &
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世通 worldcom
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国际机构的名称：： 6+%-GgPf  
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国际会计师联合会 IFAC :o\5K2]:  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB <Zr FOb  
美国注册会计师协会 AICPA 7zI5PGWw  
中国注册会计师协会 CICPA aF])"9  
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审计 audit b7'F|h^  
内部审计 internal audit 5^F]tRz-  
政府审计 public sector audit ~L){ O*Z  
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账项基础审计 accounting number-based audit eUs-5 L  
风险导向审计方法 risk-oriented audit approach $xcv>  
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其他鉴证业务 audit related services *aG"+c6|  
审阅业务 review 0#=W#Jl>  
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有限责任公司制 limited liability companies, LLCs Qtnv#9%Vi  
有限责任合伙制 limited liability partnerships, LLPs ?waebuj>  
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注册会计师职业道德规范 code of ethics for professional accountants k#jm7 +  
　　　　　　　　　　　 Rules of professional conduct ?360SQ<  
独立 independence 86{ZFtv  
客观 objectivity qL>v&Rd<  
公正 integrity \P@S"QO  
专业胜任能力 professional competence AY@k-4  
应有关注 due care &E]"c]i+  
保密 confidentiality confidence {r{>?)O  
职业行为 professional conduct V g6S/-  
技术准则 technical standards w06gY  
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保持实质上的独立和形式上的独立 p|s2G~0<  
The member is, and is seen to be independent &[)D]UL  
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费用 fee ]0YDb~UB  
佣金 commission .)0gz!Z  
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经济利益 interest * 2%oZXF  
经济利益的冲突 conflicts of interest D9G0k[D,  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. /=-h:0{M  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. EGEMZCdk2  
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更换会计师事务所 Changes in professional appointments [[$Mh_MD  
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国际趋同 global convergence /international convergence _]_LF[  
鉴证业务 assurance services `{WCrw6)  
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全面质量管理 quality control of audit T#/11M$uQ  
　　　　　　 Enforce the ethical guidance uAQg"j
 
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注册会计师的法律责任Professional responsibility ]Qc: Zy3  
“深口袋”理论 deep-pocket theory Lm.Ik
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创新会计处理 creative accounting 3} l;  
诉讼爆炸 litigation explosion 
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违约 breach the contract I>!|3ElT  
过失 negligence !Am =v =>  
　　 Misconduct " _mmR
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欺诈 cheat / illegal acts {6DpPw^"  
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审计目标 audit objectives 7~L|;^(  
怀疑态度 suspend R,XD6'Q  
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财务报表认定： financial statement assertions $*wu~  
存在 existence }el,^~  
权利与义务 rights and obligations z{AM2Z  
发生 occurrence vDWr|M%``l  
完整性 completeness J511AoQ{R  
准确性和计价 measurement and valuation &,F elB0*  
分类和可理解性 classification and understandability 5' ),)  
　　　　　　　 presentation and disclosure
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财务报表循环 cycles "hz>{oe  
Sales and receivables cycle YALyZ.d  
Purchases and payables cycle  $.=5e3  
Wages and salaries cycle D_zcOq9  
Petty cash cycle wX@H &)<s  
Inventory recording cycle uTxX`vH@!  
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截止 cut-off m<~>&mWr  
审计任务约定书 the letter of engagement 5X#i65_-  
管理层声明书 report of the directors’ responsibilities for the financial statement E`U&Z  
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审计证据 audit evidence JB641nv  
审计工作底稿 audit working paper @<0h"i x  
审计记录 audit records T<!\B]  
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计划工作 planning 1*TXDo_ T  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. Jx)~kK  
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审计风险 audit risk ?L`MFR  
检查风险 detection risk Cln^1N0  
重大错报风险 risk of material misstatement in audit report @#'yPV1  
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风险评估 risk evaluation  >cC Gx  
分析复核程序 analytical review procedures .dy#n`eP  
内部控制 internal control ))8Emk^Q{  
局限性 limitation 7g{g}  
控制环境 control environment yIn/Y 0No  
信息系统与沟通 information system and communication oNh68
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符合性测试 compliance test eV@4VxaZ  
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控制测试 control test 7[(Lrx.pM  
报表层次重大错报 material misstatement on level of financial statement r_{)?B  
认定层次重大错报 material misstatement on level of assertion ubiQ8Bx  
实质性程序 substantial procedures cg>!<T*  
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舞弊 fraud WV5r$   
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审计抽样 sampling BT y]!%r'  
抽样风险 sampling risk ,AGM?&A  
非抽样风险 non-sampling risk N` @W%  
统计抽样 statistical sampling 8#NIs@DJ  
非统计抽样 non-statistical sampling F5:2TEA  
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销售与收款循环审计 Sales and receivables cycle \SoYx5lf  
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采购与付款循环审计 Purchases and payables cycle PE OM1oY)w  
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存货与仓储循环审计 Inventory recording cycle _stI?fz*4k  
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监盘 physical inspection 7UeE(=Hr5  
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筹资与投资循环审计 Investment and finance cycle pe`TH::p  
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货币资金审计 Audit of monetary assets ~Hp#6+  
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完成审计工作 finish the audit work a+4`}:KA#  
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期初余额 opening balance Cy`<^_i  
期后事项events after the balance sheet date P>yG/:
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或有事项contingent evens -52@%uB  
试算平衡表trail balance Y&1!Z*OL;  
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审计报告 .P|+oYT&g  
Audit report jWO&SWso  
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审计报告的要素 o%N0K  
标题 title gOES2 4$2  
收件人 receiver b& _i/n(  
引言段 introduction y$r?t0
 
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管理层对财务报表的责任段 management’s responsibility for the financial statements =oKPMmpCZ  
注册会计师的责任段 auditor’s responsibility fd,}YAiX  
审计意见段 opinion VQG /g\  
注册会计师的监管和盖章auditor’s signature {8>_,z^P)  
会计师事务所的名称、地址和盖章auditor’s address 7y)|^4X2  
报告日期 date of the Auditor’s report @Z=y'yc'y.  
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无保留意见 unqualified audit report rt\<nwc  
非无保留意见 modified audit report C7fi 1~  
保留意见 qualified opinion !,-qn)b  
无法表示意见 disclaimer u6bB5(s`&  
否定意见 adverse o}AqNw60v