审计术语英语 z{S:
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四大”会计师事务所: wV(AT$
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普华永道 Princewater - houseCoopers N]NF\7(
安永 Ernst & Young N0i!l|G6
毕马威 KPMG U{6oLqwq3Y
德勤 Deloitte Touche Tohmatsu *G9sy_
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安达信 Arthur Anderson *?/tO,
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安然 Enron s~*}0-lS
世通 worldcom JB3 "EFv
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国际机构的名称:: AS)UJ/lC
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国际会计师联合会 IFAC lVz9k
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ,7W:fwdR
美国注册会计师协会 AICPA ~#R9i^Y
中国注册会计师协会 CICPA !/`$AXO
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审计 audit ~9\$5n)a
内部审计 internal audit '
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政府审计 public sector audit +#2)kg 9_
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账项基础审计 accounting number-based audit aSC9&Nf;
风险导向审计方法 risk-oriented audit approach jjRUL.
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其他鉴证业务 audit related services M|q~6oM
审阅业务 review O*[{z
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有限责任公司制 limited liability companies, LLCs Y34/+Fi
有限责任合伙制 limited liability partnerships, LLPs !gF9k8\Yr$
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注册会计师职业道德规范 code of ethics for professional accountants -&|:0#@P
Rules of professional conduct KzjC/1sd
独立 independence 'fx UV<K&
客观 objectivity !d,8kG
公正 integrity $<nCXVqL,
专业胜任能力 professional competence \ \06T`
应有关注 due care "9IYB)Js
保密 confidentiality confidence OoBCY-gj*
职业行为 professional conduct Yw'NX
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技术准则 technical standards K
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保持实质上的独立和形式上的独立 eujK4s
The member is, and is seen to be independent :u6JjW[a)
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费用 fee 08s_v=cF
佣金 commission F(5hmr
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经济利益 interest J@_ctGv
经济利益的冲突 conflicts of interest x}TS
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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. r X'*|]
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. a(IY\q[Wh
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更换会计师事务所 Changes in professional appointments cc}Key@D
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国际趋同 global convergence /international convergence d>0+A)6>
鉴证业务 assurance services )yG"^Ulu
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全面质量管理 quality control of audit ,CvG 20>
Enforce the ethical guidance Vw tZLP36
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注册会计师的法律责任Professional responsibility "{D6J8
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“深口袋”理论 deep-pocket theory JL=U,Mr6
创新会计处理 creative accounting ^EELaG
诉讼爆炸 litigation explosion y [#pC<^
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违约 breach the contract Cx<0 H
过失 negligence A#8q2n270*
Misconduct mLh kI!4[
欺诈 cheat / illegal acts `B/0i A
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审计目标 audit objectives d}'U?6ob
怀疑态度 suspend =U8Ek;Drp
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财务报表认定: financial statement assertions *NFg;<:j
存在 existence
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权利与义务 rights and obligations j/`94'Y
发生 occurrence fKH7xu!V4+
完整性 completeness Byl^?5
准确性和计价 measurement and valuation bmgn cwlz
分类和可理解性 classification and understandability vhbDb)J
presentation and disclosure gTl<wo +
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财务报表循环 cycles W%<LTWOc
Sales and receivables cycle >F1kR\!
Purchases and payables cycle $YxBE`)d-
Wages and salaries cycle q
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Petty cash cycle
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Inventory recording cycle C%d_@*82
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截止 cut-off N`iwC!
审计任务约定书 the letter of engagement K 0gI):
管理层声明书 report of the directors’ responsibilities for the financial statement -fhN"B)
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审计证据 audit evidence [B@'kwD\l
审计工作底稿 audit working paper +#U|skl
审计记录 audit records !+>v[(OzM
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计划工作 planning 2M#M"LHo
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. f-DL:@crU
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审计风险 audit risk |4$M]M f0
检查风险 detection risk ;!:U((wv
重大错报风险 risk of material misstatement in audit report We0.3aG
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风险评估 risk evaluation `E+Jnu,jC
分析复核程序 analytical review procedures =qN2Xg/
内部控制 internal control s { #3r
局限性 limitation CYOI.#m2
控制环境 control environment kEwaT$
信息系统与沟通 information system and communication _zlqtO
符合性测试 compliance test EY*(Bw
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控制测试 control test %ZHP2j
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报表层次重大错报 material misstatement on level of financial statement UOQEk22
认定层次重大错报 material misstatement on level of assertion ; ^t{Il'j
实质性程序 substantial procedures :#dE:L;T
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舞弊 fraud t78k4?
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审计抽样 sampling h -iJlm
抽样风险 sampling risk ~y=T5wt
非抽样风险 non-sampling risk V_plq6z
统计抽样 statistical sampling O=u1u}CP?
非统计抽样 non-statistical sampling
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销售与收款循环审计 Sales and receivables cycle C9p"?v
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采购与付款循环审计 Purchases and payables cycle SG6sw]x
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存货与仓储循环审计 Inventory recording cycle [M+f-kl
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监盘 physical inspection N !TW!
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筹资与投资循环审计 Investment and finance cycle H'Yh2a`!o
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货币资金审计 Audit of monetary assets ^eW}XRI
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完成审计工作 finish the audit work 9"g6C<
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期初余额 opening balance Y@PI {;!
期后事项events after the balance sheet date 2NB L}x
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或有事项contingent evens Ef<b~E@
试算平衡表trail balance )7_"wD`
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审计报告 sXNb }gJ
Audit report ,t1abp{A
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审计报告的要素 bXS:x
标题 title _{M\Bs2<
收件人 receiver !
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引言段 introduction ^e+a
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管理层对财务报表的责任段 management’s responsibility for the financial statements 7Pa@1']
注册会计师的责任段 auditor’s responsibility ?McQr1
审计意见段 opinion "?| > btr
注册会计师的监管和盖章auditor’s signature $+7`Dy!
会计师事务所的名称、地址和盖章auditor’s address O:da-xWJ
报告日期 date of the Auditor’s report id$Ul?z8
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无保留意见 unqualified audit report ?&Pg2]
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非无保留意见 modified audit report EM\'GW
保留意见 qualified opinion .L~Nq%g1
无法表示意见 disclaimer E= `6-H{
否定意见 adverse C:G8c[