[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 Xc@%_6  
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四大”会计师事务所： $P~Tt4068  
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普华永道 Princewater - houseCoopers bG9$&,  
安永 Ernst & Young V4 Wn  
毕马威 KPMG  w4p<q68  
德勤 Deloitte Touche Tohmatsu C")NNs=  
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安达信 Arthur Anderson GGwHz]1L  
安然 Enron 3P2L phW  
世通 worldcom _LSf )  
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国际机构的名称：： ns1@=f cO  
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国际会计师联合会 IFAC oT27BK26?h  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ;;l-E>X0  
美国注册会计师协会 AICPA (!`]S>_w9  
中国注册会计师协会 CICPA % 2lcc"'  
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审计 audit ? v2JuhRe  
内部审计 internal audit r6eApKZ>f6  
政府审计 public sector audit }7jg>3ng(  
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账项基础审计 accounting number-based audit ;X3bgA']  
风险导向审计方法 risk-oriented audit approach A `n:q;my  
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其他鉴证业务 audit related services WH^rM`9  
审阅业务 review @z)_m!yV1  
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有限责任公司制 limited liability companies, LLCs Mw+8p}E  
有限责任合伙制 limited liability partnerships, LLPs F[SY
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注册会计师职业道德规范 code of ethics for professional accountants PH}^RR{H[  
　　　　　　　　　　　 Rules of professional conduct 9>"To  
独立 independence C7[CfcP A  
客观 objectivity )FrXD3p  
公正 integrity 
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专业胜任能力 professional competence ,HQaS9vBQ  
应有关注 due care aBLE:v  
保密 confidentiality confidence J<{@D9r9<~  
职业行为 professional conduct &ii3Vlyzg  
技术准则 technical standards BK1Aq3*)  
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保持实质上的独立和形式上的独立 }TCOm_Y/qL  
The member is, and is seen to be independent T;%ceLD  
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费用 fee lU<n Wf  
佣金 commission U\A*${  
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经济利益 interest "3i=kvdz  
经济利益的冲突 conflicts of interest E}$K&<J'-  
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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.  PiRbdl  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 3Yd
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更换会计师事务所 Changes in professional appointments vO)nqtw  
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国际趋同 global convergence /international convergence =kspHP<k  
鉴证业务 assurance services ;?9u#FRtw  
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全面质量管理 quality control of audit %HJ_0qg  
　　　　　　 Enforce the ethical guidance *zy0,{bl  
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注册会计师的法律责任Professional responsibility .TURS  
“深口袋”理论 deep-pocket theory EnrRnVB  
创新会计处理 creative accounting #n'tpp~O  
诉讼爆炸 litigation explosion IdlW[h3`[  
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违约 breach the contract (,E.1j]ji  
过失 negligence B=/*8,u  
　　 Misconduct ,OLN%2Sq  
欺诈 cheat / illegal acts P
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审计目标 audit objectives sYt8NsQ  
怀疑态度 suspend m.MOn3n]  
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财务报表认定： financial statement assertions 7K`A2  
存在 existence ]y,6  
权利与义务 rights and obligations =J,aBp  
发生 occurrence $o`N% ]  
完整性 completeness .! LOhZ  
准确性和计价 measurement and valuation hIw<gb4J%  
分类和可理解性 classification and understandability ~<pGiW'w5  
　　　　　　　 presentation and disclosure eA>O<Z1>  
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财务报表循环 cycles "~4ULl<i'  
Sales and receivables cycle m&OzT~?_>N  
Purchases and payables cycle ?EeHeN_  
Wages and salaries cycle bgd1j,PWbW  
Petty cash cycle Frt_X%  
Inventory recording cycle m?_S&/+*  
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截止 cut-off 6ZVJ2xs[%  
审计任务约定书 the letter of engagement "6n~,$  
管理层声明书 report of the directors’ responsibilities for the financial statement n-dO |3,  
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审计证据 audit evidence ">kfX1LT  
审计工作底稿 audit working paper 5isejR{r  
审计记录 audit records  _tN"<9v.  
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计划工作 planning POc< G^  
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. :?{ **&=  
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审计风险 audit risk jd=k[Yqr  
检查风险 detection risk u(?  
重大错报风险 risk of material misstatement in audit report v\t$. _at  
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风险评估 risk evaluation x<"e} Oo  
分析复核程序 analytical review procedures :a3Pnq$]E  
内部控制 internal control }@}jwi)l  
局限性 limitation CJ&0<Z}{m  
控制环境 control environment bxO8q57  
信息系统与沟通 information system and communication &M~*w~w`  
符合性测试 compliance test y`=A$>A  
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控制测试 control test DVRE;+Jt  
报表层次重大错报 material misstatement on level of financial statement ooByGQ90V:  
认定层次重大错报 material misstatement on level of assertion A5+vzu^  
实质性程序 substantial procedures .wx;
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舞弊 fraud +%8c8]2  
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审计抽样 sampling veAGUE %3  
抽样风险 sampling risk >"B95$x5  
非抽样风险 non-sampling risk 7Cx%G/(  
统计抽样 statistical sampling <Jo_f&&{  
非统计抽样 non-statistical sampling MMD4b}p  
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销售与收款循环审计 Sales and receivables cycle W{At3Bfy  
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采购与付款循环审计 Purchases and payables cycle  s6rdQI]  
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存货与仓储循环审计 Inventory recording cycle y1(smZU  
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监盘 physical inspection $VhUZGuG>  
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筹资与投资循环审计 Investment and finance cycle ?7'uo$  
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货币资金审计 Audit of monetary assets Ti!j  
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完成审计工作 finish the audit work dOqn0Z  
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期初余额 opening balance ?0WJB [/  
期后事项events after the balance sheet date +n%uIv  
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或有事项contingent evens @ 3K)VjY7  
试算平衡表trail balance bBc<yaN  
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审计报告 `$j
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Audit report b!J21cg<L  
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审计报告的要素 E5UI  
标题 title B t-o:)pa  
收件人 receiver p )N=  
引言段 introduction )
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管理层对财务报表的责任段 management’s responsibility for the financial statements b-'41d}Hn  
注册会计师的责任段 auditor’s responsibility iE, I\TY[  
审计意见段 opinion (YF`#v6  
注册会计师的监管和盖章auditor’s signature z*.
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会计师事务所的名称、地址和盖章auditor’s address 6&S;Nrg9  
报告日期 date of the Auditor’s report z/)HJo2#  
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无保留意见 unqualified audit report IExo#\0'6  
非无保留意见 modified audit report $*V:;
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保留意见 qualified opinion a?.hvI   
无法表示意见 disclaimer ykH?;Xu  
否定意见 adverse k]!Fh^O~,