审计术语英语 1~q|
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四大”会计师事务所: >H?{=H+/#
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普华永道 Princewater - houseCoopers pEE.%U
安永 Ernst & Young MY}B)`yx=
毕马威 KPMG O}#h^AU-BS
德勤 Deloitte Touche Tohmatsu @(A[H^E
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安达信 Arthur Anderson pTJJ.#$CEF
安然 Enron }%9A+w}o
世通 worldcom E|d 8vt
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国际机构的名称:: paW7.~3
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国际会计师联合会 IFAC +K%4jIm
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB !8O*)=RA
美国注册会计师协会 AICPA #Hr>KQ5mJQ
中国注册会计师协会 CICPA LN?W~^gsR
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审计 audit
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内部审计 internal audit R"=pAO.4l
政府审计 public sector audit _ZfJfd~
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账项基础审计 accounting number-based audit Xo>P?^c4?
风险导向审计方法 risk-oriented audit approach 1^zpO~@S
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其他鉴证业务 audit related services viT/$7`AI
审阅业务 review l(@UpV-
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有限责任公司制 limited liability companies, LLCs E8~Bp-G)
有限责任合伙制 limited liability partnerships, LLPs Y\len
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注册会计师职业道德规范 code of ethics for professional accountants A-&C.g
Rules of professional conduct TC4W7}}
独立 independence h$FpH\-
客观 objectivity ~g+?]Lk}
公正 integrity DUxj^,mf,
专业胜任能力 professional competence spV/+jy{
应有关注 due care shOQ/
保密 confidentiality confidence /,z4t
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职业行为 professional conduct ^E8XPK]-~
技术准则 technical standards DDT)l+: XP
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保持实质上的独立和形式上的独立 u+GtH;<;
The member is, and is seen to be independent YAqv:
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费用 fee 5uuZ t0V\
佣金 commission f YR*B0tu
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经济利益 interest SXn1v.6
经济利益的冲突 conflicts of interest h
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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. xZ }1dq8
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. .AOf-a
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更换会计师事务所 Changes in professional appointments ^ 9
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国际趋同 global convergence /international convergence V^WR(Q}
鉴证业务 assurance services s88lN=;
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全面质量管理 quality control of audit 7yLO<o?9w
Enforce the ethical guidance K)c`
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注册会计师的法律责任Professional responsibility
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“深口袋”理论 deep-pocket theory 00 Qn1
创新会计处理 creative accounting {%ZD^YSA
诉讼爆炸 litigation explosion /pZ]:.A
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违约 breach the contract U)%gzXTZ%
过失 negligence \J r ta
Misconduct P)Vm4u
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欺诈 cheat / illegal acts KPIc?|o/6
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审计目标 audit objectives 8_6\>hW&
怀疑态度 suspend s)ymm7?
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财务报表认定: financial statement assertions Ai&-W
存在 existence fJ_d,4
权利与义务 rights and obligations hiWfVz{~
发生 occurrence E(F<shT#
完整性 completeness A`x_M!m
准确性和计价 measurement and valuation _,Wb`P
分类和可理解性 classification and understandability 8{aS$V"
presentation and disclosure '`$z!rA
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财务报表循环 cycles 7jIye 8Zi8
Sales and receivables cycle m?I$XAE
Purchases and payables cycle x}t,v.:
Wages and salaries cycle [m3[plwe
Petty cash cycle #%t&f"j2
Inventory recording cycle 8C1 ' g7A<
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截止 cut-off WZ@/' [
审计任务约定书 the letter of engagement dYdZt<6W<(
管理层声明书 report of the directors’ responsibilities for the financial statement `,XCD-R^
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审计证据 audit evidence c+:LDc3!Gb
审计工作底稿 audit working paper ^a&-GhX;
审计记录 audit records f$vWi&(
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计划工作 planning Gzxq] Mg
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. bjvpYZC\5
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审计风险 audit risk bi`{ k\3A
检查风险 detection risk UV}\#86!
重大错报风险 risk of material misstatement in audit report G9y
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风险评估 risk evaluation V7}5Zw1
分析复核程序 analytical review procedures 0'T*l2Z`2
内部控制 internal control #w\Bc\
局限性 limitation wLyQ <[$
控制环境 control environment /[Oo*}Dc=F
信息系统与沟通 information system and communication oG5:]/F
符合性测试 compliance test $^|I?5xD
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控制测试 control test bqjj6bf'o
报表层次重大错报 material misstatement on level of financial statement ;8z40cD
认定层次重大错报 material misstatement on level of assertion <xOv0B
实质性程序 substantial procedures thW
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舞弊 fraud 1<Fh
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审计抽样 sampling 1T(:bM_t`7
抽样风险 sampling risk WVaIC $Y
非抽样风险 non-sampling risk MRzrZZ%LQ
统计抽样 statistical sampling N\ nr
非统计抽样 non-statistical sampling ,VK! 3$;|
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销售与收款循环审计 Sales and receivables cycle fAMJ
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采购与付款循环审计 Purchases and payables cycle 8SmtEV[b3
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存货与仓储循环审计 Inventory recording cycle !FwR7`i
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监盘 physical inspection uMW5F-~-+
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筹资与投资循环审计 Investment and finance cycle *Jd,8B/hC
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货币资金审计 Audit of monetary assets C~\/FrO?
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完成审计工作 finish the audit work d0(GE4+/
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期初余额 opening balance = ~{n-rMF
期后事项events after the balance sheet date H`!%"
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或有事项contingent evens yxfV|ox
试算平衡表trail balance }T
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审计报告 hR;J#w
Audit report cZ$!_30N+
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审计报告的要素 ,BuN]9#
标题 title Wj N0KA
收件人 receiver 5 fGUJ[F=
引言段 introduction pPztUz/.
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管理层对财务报表的责任段 management’s responsibility for the financial statements **I9Nw!IH
注册会计师的责任段 auditor’s responsibility {4\hxyw
审计意见段 opinion I"*;fdm
注册会计师的监管和盖章auditor’s signature Bsm>^zZ`YU
会计师事务所的名称、地址和盖章auditor’s address :UuPy|>
报告日期 date of the Auditor’s report ;1Kxqpz_i
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无保留意见 unqualified audit report IbRy~
非无保留意见 modified audit report Pw4j?pv2
保留意见 qualified opinion @ucN|r}=R
无法表示意见 disclaimer RZykwD(
否定意见 adverse ?H9F"B$
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