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审计常用术语审计术语英语四大”会计师事务所：普华永道Princewater-houseCoopers安永Ernst&Young毕马威KPMG德勤DeloitteToucheTohmatsu安达信ArthurAnderson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internalaudit政府审计publicsectoraudit账项基础审计accountingnumber-basedaudit风险导向审计方法risk-orientedauditapproach其他鉴证业务auditrelatedservices审阅业务review有限责任公司制limitedliabilitycompanies,LLCs有限责任合伙制limitedliabilitypartnerships,LLPs注册会计师职业道德规范codeofethicsforprofessionalaccountantsRulesofprofessionalconduct独立independence客观objectivity公正integrity专业胜任能力professionalcompetence应有关注duecare保密confidentialityconfidence职业行为professionalconduct技术准则technicalstandards保持实质上的独立和形式上的独立Thememberis,andisseentobeindependent费用fee佣金commission经济利益interest经济利益的冲突conflictsofinterest舞弊fraud:referstointentionalactswhichmayinvolvethefalsificationofdocumentsandrecords,themisappropriationofassets,ormisapplicationofaccountingpolicies.差错error:referstotheunintentionalmisapplicationofaccountingpolicies,oversightsormisinterpretationsoffactandclericalerrors.更换会计师事务所Changesinprofessionalappointments国际趋同globalconvergence/internationalconvergence鉴证业务assuranceservices全面质量管理qualitycontrolofauditEnforcetheethicalguidance注册会计师的法律责任Professionalresponsibility“深口袋”理论deep-pockettheory创新会计处理creativeaccounting诉讼爆炸litigationexplosion违约breachthecontract过失negligenceMisconduct欺诈cheat/illegalacts审计目标auditobjectives怀疑态度suspend财务报表认定：financialstatementassertions存在existence权利与义务rightsandobligations发生occurrence完整性completeness准确性和计价measurementandvaluation分类和可理解性classificationandunderstandabilitypresentationanddisclosure财务报表循环cyclesSalesandreceivablescyclePurchasesandpayablescycleWagesandsalariescyclePettycashcycleInventoryrecordingcycle截止cut-off审计任务约定书theletterofengagement管理层声明书reportofthedirectors’responsibilitiesforthefinancialstatement审计证据auditevidence审计工作底稿auditworkingpaper审计记录auditrecords计划工作planning重要性material:informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements.审计风险auditrisk检查风险detectionrisk重大错报风险riskofmaterialmisstatementinauditreport风险评估riskevaluation分析复核程序analyticalreviewprocedures内部控制internalcontrol局限性limitation控制环境controlenvironment信息系统与沟通informationsystemandcommunication符合性测试compliancetest控制测试controltest报表层次重大错报materialmisstatementonleveloffinancialstatement认定层次重大错报materialmisstatementonlevelofassertion实质性程序substantialprocedures舞弊fraud审计抽样sampling抽样风险samplingrisk非抽样风险non-samplingrisk统计抽样statisticalsampling非统计抽样non-statisticalsampling销售与收款循环审计Salesandreceivablescycle采购与付款循环审计Purchasesandpayablescycle存货与仓储循环审计Inventoryrecordingcycle监盘physicalinspection筹资与投资循环审计Investmentandfinancecycle货币资金审计Auditofmonetaryassets完成审计工作finishtheauditwork期初余额openingbalance期后事项eventsafterthebalancesheetdate或有事项contingentevens试算平衡表trailbalance审计报告Auditreport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’sresponsibilityforthefinancialstatements注册会计师的责任段auditor’sresponsibility审计意见段opinion注册会计师的监管和盖章auditor’ssignature会计师事务所的名称、地址和盖章auditor’saddress报告日期dateoftheAuditor’sreport无保留意见unqualifiedauditreport非无保留意见modifiedauditreport保留意见qualifiedopinion无法表示意见disclaimer否定意见adverse