[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 .yENM[- bQ  
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四大”会计师事务所： D}3XFuZs_  
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普华永道 Princewater - houseCoopers d7Ur$K\=y  
安永 Ernst & Young bN^O}[  
毕马威 KPMG A$g+K,.l  
德勤 Deloitte Touche Tohmatsu VCy5JH  
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安达信 Arthur Anderson ^% Q|s#w.  
安然 Enron hl&-\dc+  
世通 worldcom #<( = }?  
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国际机构的名称：： 4;`Bj:.  
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国际会计师联合会 IFAC 9s +z B  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB <*H^(0  
美国注册会计师协会 AICPA >*twTlb{  
中国注册会计师协会 CICPA =rPrPb  
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审计 audit O?EB8RB  
内部审计 internal audit 1G~S|,8p  
政府审计 public sector audit h?\2_s  
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账项基础审计 accounting number-based audit =\)IaZ  
风险导向审计方法 risk-oriented audit approach J
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其他鉴证业务 audit related services mxwdugr`  
审阅业务 review *p ? e.%nd  
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有限责任公司制 limited liability companies, LLCs .'[/|4H  
有限责任合伙制 limited liability partnerships, LLPs y?[snrK G  
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注册会计师职业道德规范 code of ethics for professional accountants 7=4A;Ybq  
　　　　　　　　　　　 Rules of professional conduct Ra Sz>-3d  
独立 independence 'k&?DZ!  
客观 objectivity "fQRk  
公正 integrity o?Sla_D   
专业胜任能力 professional competence bAxTL If  
应有关注 due care BdbJ< Is  
保密 confidentiality confidence O}Ui`eWU  
职业行为 professional conduct r0m)j  
技术准则 technical standards j&6
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保持实质上的独立和形式上的独立 g(0;[#@  
The member is, and is seen to be independent iZ[tHw||  
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费用 fee 9Z\z96O-  
佣金 commission ]8U ~Iy  
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经济利益 interest ;i#LIHJ  
经济利益的冲突 conflicts of interest go)p%}s  
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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. E(+T*  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. {g/wY%u=  
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更换会计师事务所 Changes in professional appointments ^o<:;{  
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国际趋同 global convergence /international convergence =.m6FRsU  
鉴证业务 assurance services nR5bs;gk"  
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全面质量管理 quality control of audit <D/al9  
　　　　　　 Enforce the ethical guidance [ET6(_=b  
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注册会计师的法律责任Professional responsibility eVnbRT2y&  
“深口袋”理论 deep-pocket theory 1czG55 |  
创新会计处理 creative accounting d O A%F$Mk  
诉讼爆炸 litigation explosion OK
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违约 breach the contract {V2bU}5 [  
过失 negligence ;cSGlE
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　　 Misconduct q G;-o)h  
欺诈 cheat / illegal acts #0MK(Ut/  
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审计目标 audit objectives O4+F ^+qN  
怀疑态度 suspend =mrY/: V  
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财务报表认定： financial statement assertions HY;oy(  
存在 existence oW'POAr  
权利与义务 rights and obligations `!c,y~r[  
发生 occurrence o<4D=.g7D  
完整性 completeness \ZnN D1A  
准确性和计价 measurement and valuation Gj6. Iv  
分类和可理解性 classification and understandability ;e;\q;GP  
　　　　　　　 presentation and disclosure ]xq::a{Oy  
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财务报表循环 cycles RebTg1vGu  
Sales and receivables cycle #4y, a_)  
Purchases and payables cycle QP\yaPE  
Wages and salaries cycle EODB`$+  
Petty cash cycle Qyj(L[KJ  
Inventory recording cycle *C_[jk@6  
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截止 cut-off g3rRhS  
审计任务约定书 the letter of engagement _^;;i4VZ  
管理层声明书 report of the directors’ responsibilities for the financial statement R#0{Wg0O)  
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审计证据 audit evidence >~&(P_<b  
审计工作底稿 audit working paper yisLypM*  
审计记录 audit records `C<F+/q  
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计划工作 planning b7'F|h^  
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. 5^F]tRz-  
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审计风险 audit risk I<`V_
 
检查风险 detection risk STlPT5e.}  
重大错报风险 risk of material misstatement in audit report X8b#[40:  
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风险评估 risk evaluation VCf|`V~G  
分析复核程序 analytical review procedures G;2[  
内部控制 internal control %^')G+>i  
局限性 limitation #NJ<[Gew  
控制环境 control environment EW;1`x  
信息系统与沟通 information system and communication ]^!}*  
符合性测试 compliance test i puo}  
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控制测试 control test #01/(:7  
报表层次重大错报 material misstatement on level of financial statement YE
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认定层次重大错报 material misstatement on level of assertion x:C@)CAr  
实质性程序 substantial procedures -R74/GBg  
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舞弊 fraud ER2V*,n@  
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审计抽样 sampling 9@etg4#]  
抽样风险 sampling risk Re\o v x9  
非抽样风险 non-sampling risk |YXG(;-BS  
统计抽样 statistical sampling U2=hSzY  
非统计抽样 non-statistical sampling rT<1S?jR  
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销售与收款循环审计 Sales and receivables cycle 7H?!RYrx  
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采购与付款循环审计 Purchases and payables cycle 5IO3 %p?  
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存货与仓储循环审计 Inventory recording cycle th90O|;  
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监盘 physical inspection ja:\W\xhJ  
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筹资与投资循环审计 Investment and finance cycle $WJy?_c
 
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货币资金审计 Audit of monetary assets 6<+8}`@B>G  
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完成审计工作 finish the audit work H<{*ub4'L*  
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期初余额 opening balance Lm.Ik
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期后事项events after the balance sheet date 3} l;  
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或有事项contingent evens #-A5 Z;TD.  
试算平衡表trail balance h4hd<,  
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审计报告 )biX8yqhR  
Audit report /T{mS7EpYc  
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审计报告的要素 ={OCa1  
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收件人 receiver J (=4  
引言段 introduction cx<h_  
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管理层对财务报表的责任段 management’s responsibility for the financial statements }
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注册会计师的责任段 auditor’s responsibility cFe V?a  
审计意见段 opinion @RQ+JYQi  
注册会计师的监管和盖章auditor’s signature C?bXrG\  
会计师事务所的名称、地址和盖章auditor’s address YALyZ.d  
报告日期 date of the Auditor’s report 0VG^GKmx  
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无保留意见 unqualified audit report ;%M2x5  
非无保留意见 modified audit report xMLrLXy  
保留意见 qualified opinion 3KR2TcT#{  
无法表示意见 disclaimer JHHb|  
否定意见 adverse Bc5YW-QD