审计术语英语 }z F,dst
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四大”会计师事务所: K]&i9`>N
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普华永道 Princewater - houseCoopers >zfFvx_q
安永 Ernst & Young &N*l ?7(
毕马威 KPMG meYGIP:n
德勤 Deloitte Touche Tohmatsu TF?~vS%@P
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安达信 Arthur Anderson uhU'm@JZ
安然 Enron
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世通 worldcom a$3 ]`
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国际机构的名称:: Vy6~O|68=
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国际会计师联合会 IFAC ~U4Cf >
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 48_( 'z*>
美国注册会计师协会 AICPA jdkqJ4&i
中国注册会计师协会 CICPA a1shP};pK
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政府审计 public sector audit 8p#V4liE
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账项基础审计 accounting number-based audit .I]EP-
风险导向审计方法 risk-oriented audit approach #~4;yY\$I
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其他鉴证业务 audit related services
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审阅业务 review Y?- "HK:
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有限责任公司制 limited liability companies, LLCs qIxe)+.
有限责任合伙制 limited liability partnerships, LLPs ^iWJqpLe
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注册会计师职业道德规范 code of ethics for professional accountants nG$+9}\UlP
Rules of professional conduct c`/kx
独立 independence
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客观 objectivity \hdil`{>
公正 integrity 3bT?4
专业胜任能力 professional competence S{Zf}8?6$
应有关注 due care f?TS#jG4}
保密 confidentiality confidence ZAgtVbO7
职业行为 professional conduct OVE?;x>n/1
技术准则 technical standards 2t?
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保持实质上的独立和形式上的独立 c9djBUAk&
The member is, and is seen to be independent Gr'|n
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费用 fee cUO$IR)yL
佣金 commission 3_>=Cv}
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经济利益 interest -wVuM.n(Z
经济利益的冲突 conflicts of interest gX|\O']6
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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. c<sq0('`
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Z*IW*f&0>1
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更换会计师事务所 Changes in professional appointments n] t3d
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国际趋同 global convergence /international convergence 4y!GFhMh
鉴证业务 assurance services "bz.nE*
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全面质量管理 quality control of audit >DN^',FEm
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注册会计师的法律责任Professional responsibility d$8K,-M
“深口袋”理论 deep-pocket theory cM\BEhh
创新会计处理 creative accounting s#(7D3Pr#
诉讼爆炸 litigation explosion N,.awA{
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违约 breach the contract 7I*rtc&Kb
过失 negligence "1`w>(=
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审计目标 audit objectives a-AA$U9hj
怀疑态度 suspend A|GsbRuy
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财务报表认定: financial statement assertions orbz`IQc
存在 existence .EvP%A
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权利与义务 rights and obligations k=G c#SD5_
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完整性 completeness @Fzw_qr
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准确性和计价 measurement and valuation r%>EiHpCU
分类和可理解性 classification and understandability Kjpsz] ;
presentation and disclosure J%
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Sales and receivables cycle %Aa_Bumf*:
Purchases and payables cycle rbs&A{i
Wages and salaries cycle EfkBo5@ Qi
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Inventory recording cycle {Z1-B60P
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审计任务约定书 the letter of engagement 1lJ^$U
管理层声明书 report of the directors’ responsibilities for the financial statement
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审计证据 audit evidence 6j!a*u:}"
审计工作底稿 audit working paper 6WoFf
审计记录 audit records !1@oZ(
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计划工作 planning P7REE_<1
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. &B++ "f
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审计风险 audit risk L`fT;2
检查风险 detection risk )q/brCq
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风险评估 risk evaluation G^SDB!/@J
分析复核程序 analytical review procedures >SS^qjh/
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控制环境 control environment %o`Cp64`Q
信息系统与沟通 information system and communication 6UuM`eu
符合性测试 compliance test ?%/*F<UVQ
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控制测试 control test VTi;y{
报表层次重大错报 material misstatement on level of financial statement QkLcs6)R
认定层次重大错报 material misstatement on level of assertion xsrdHP1
实质性程序 substantial procedures rP/W,!
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抽样风险 sampling risk ^,[gO#hgz
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统计抽样 statistical sampling =,08D^ xY
非统计抽样 non-statistical sampling QqcAmp
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销售与收款循环审计 Sales and receivables cycle n:Dr< q.
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采购与付款循环审计 Purchases and payables cycle "c![s%
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存货与仓储循环审计 Inventory recording cycle SL<EZn0F9
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监盘 physical inspection fvG4K(
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筹资与投资循环审计 Investment and finance cycle n.o_._mu2
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货币资金审计 Audit of monetary assets t3!~=U
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完成审计工作 finish the audit work *P`k |-
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期初余额 opening balance '2{60t_A
期后事项events after the balance sheet date T'N/A9{q
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或有事项contingent evens }q?q)cG
试算平衡表trail balance q-e3;$
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审计报告 W@~a#~1O
Audit report V<d`
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审计报告的要素 (]5
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标题 title cOP%R_ak?
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引言段 introduction gNh4c{Al9
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管理层对财务报表的责任段 management’s responsibility for the financial statements w}x&wWM
注册会计师的责任段 auditor’s responsibility S^~
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审计意见段 opinion X\BdN Hr
注册会计师的监管和盖章auditor’s signature GEki34
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会计师事务所的名称、地址和盖章auditor’s address jYW-}2L
报告日期 date of the Auditor’s report Gk|T1%
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无保留意见 unqualified audit report a%wa3N=v
非无保留意见 modified audit report j 2e|
保留意见 qualified opinion eW[](lGWM
无法表示意见 disclaimer Ko
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否定意见 adverse "}<baz