审计术语英语

四大”会计师事务所：

普华永道 Princewater - houseCoopers
安永 Ernst & Young
毕马威 KPMG
德勤 Deloitte Touche Tohmatsu

安达信 Arthur Anderson
安然 Enron
世通 worldcom

国际机构的名称：：

国际会计师联合会 IFAC
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB
美国注册会计师协会 AICPA
中国注册会计师协会 CICPA

审计 audit
内部审计 internal audit
政府审计 public sector audit

账项基础审计 accounting number-based audit
风险导向审计方法 risk-oriented audit approach


其他鉴证业务 audit related services
审阅业务 review

有限责任公司制 limited liability companies, LLCs
有限责任合伙制 limited liability partnerships, LLPs


注册会计师职业道德规范 code of ethics for professional accountants
　　　　　　　　　　　 Rules of professional conduct
独立 independence
客观 objectivity
公正 integrity
专业胜任能力 professional competence
应有关注 due care
保密 confidentiality confidence
职业行为 professional conduct
技术准则 technical standards

保持实质上的独立和形式上的独立
The member is, and is seen to be independent

费用 fee
佣金 commission

经济利益 interest
经济利益的冲突 conflicts of interest

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.
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.

更换会计师事务所 Changes in professional appointments


国际趋同 global convergence /international convergence
鉴证业务 assurance services

全面质量管理 quality control of audit
　　　　　　 Enforce the ethical guidance


注册会计师的法律责任Professional responsibility
“深口袋”理论 deep-pocket theory
创新会计处理 creative accounting
诉讼爆炸 litigation explosion

违约 breach the contract
过失 negligence
　　 Misconduct
欺诈 cheat / illegal acts

审计目标 audit objectives
怀疑态度 suspend

财务报表认定： financial statement assertions
存在 existence
权利与义务 rights and obligations
发生 occurrence
完整性 completeness
准确性和计价 measurement and valuation
分类和可理解性 classification and understandability
　　　　　　　 presentation and disclosure

财务报表循环 cycles
Sales and receivables cycle
Purchases and payables cycle
Wages and salaries cycle
Petty cash cycle
Inventory recording cycle

截止 cut-off
审计任务约定书 the letter of engagement
管理层声明书 report of the directors’ responsibilities for the financial statement

审计证据 audit evidence
审计工作底稿 audit working paper
审计记录 audit records


计划工作 planning
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.

审计风险 audit risk
检查风险 detection risk
重大错报风险 risk of material misstatement in audit report


风险评估 risk evaluation
分析复核程序 analytical review procedures
内部控制 internal control
局限性 limitation
控制环境 control environment
信息系统与沟通 information system and communication
符合性测试 compliance test


控制测试 control test
报表层次重大错报 material misstatement on level of financial statement
认定层次重大错报 material misstatement on level of assertion
实质性程序 substantial procedures


舞弊 fraud

审计抽样 sampling
抽样风险 sampling risk
非抽样风险 non-sampling risk
统计抽样 statistical sampling
非统计抽样 non-statistical sampling


销售与收款循环审计 Sales and receivables cycle

采购与付款循环审计 Purchases and payables cycle

存货与仓储循环审计 Inventory recording cycle

监盘 physical inspection

筹资与投资循环审计 Investment and finance cycle

货币资金审计 Audit of monetary assets

完成审计工作 finish the audit work

期初余额 opening balance
期后事项events after the balance sheet date

或有事项contingent evens
试算平衡表trail balance



审计报告
Audit report

审计报告的要素
标题 title
收件人 receiver
引言段 introduction

管理层对财务报表的责任段 management’s responsibility for the financial statements
注册会计师的责任段 auditor’s responsibility
审计意见段 opinion
注册会计师的监管和盖章auditor’s signature
会计师事务所的名称、地址和盖章auditor’s address
报告日期 date of the Auditor’s report

无保留意见 unqualified audit report
非无保留意见 modified audit report
保留意见 qualified opinion
无法表示意见 disclaimer
否定意见 adverse