审计术语英语 M-q5Jfm
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四大”会计师事务所: 6o5,d]
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普华永道 Princewater - houseCoopers
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安永 Ernst & Young >J_P[v
毕马威 KPMG j'hWhLax
德勤 Deloitte Touche Tohmatsu #^$_3AY
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安达信 Arthur Anderson N|ZGc{?
安然 Enron _{eA8J(A<
世通 worldcom \=xS?(v!
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国际机构的名称:: !-
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国际会计师联合会 IFAC CVEo<Tz
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB N%1nii
美国注册会计师协会 AICPA ;d]vAj
中国注册会计师协会 CICPA gFfKK`)}D'
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审计 audit Ai5+ ;8z+
内部审计 internal audit )e6sg]#
政府审计 public sector audit q9a6s{,
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账项基础审计 accounting number-based audit { 9\/aXPS
风险导向审计方法 risk-oriented audit approach <E^;RG
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其他鉴证业务 audit related services |B64%w>Y
审阅业务 review lLglF4
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有限责任公司制 limited liability companies, LLCs 8LXK3D}?3
有限责任合伙制 limited liability partnerships, LLPs
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注册会计师职业道德规范 code of ethics for professional accountants xj3{Ke`6
Rules of professional conduct bT|-G2g7Z
独立 independence Sl%6F!
客观 objectivity yMD0Tj5ZQ
公正 integrity ]v]:8>N
专业胜任能力 professional competence Cn5;h(r
应有关注 due care y-gXGvZ
保密 confidentiality confidence tT]mMlKJ
职业行为 professional conduct wByTNA7
技术准则 technical standards e#F3KLSL`
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保持实质上的独立和形式上的独立 o&$lik
The member is, and is seen to be independent U%;E: |
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费用 fee b' ~WS4xlD
佣金 commission *m`x/_y+
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经济利益 interest aMJ2bu
经济利益的冲突 conflicts of interest Q|2*V1"r<2
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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. kr!>rqN5
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. z92Xc
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更换会计师事务所 Changes in professional appointments 6Lg#co}9
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国际趋同 global convergence /international convergence ;z+}|>!
鉴证业务 assurance services :
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全面质量管理 quality control of audit @3FQMs4
Enforce the ethical guidance =5YbK1Q^
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注册会计师的法律责任Professional responsibility %kgT=<E'
“深口袋”理论 deep-pocket theory |tTcJ\bG
创新会计处理 creative accounting Be<bBKQb
诉讼爆炸 litigation explosion &SPr#OkW
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违约 breach the contract +$/NTUOP
过失 negligence G9K& }_,
Misconduct !X-ThKEq
欺诈 cheat / illegal acts <DII%7q,6/
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审计目标 audit objectives 4\uq$.f-
怀疑态度 suspend .SOCWznb
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财务报表认定: financial statement assertions #c'}_s2F[
存在 existence #BZ5Mxzj
权利与义务 rights and obligations !<b+7A
发生 occurrence !FB2\hiM
完整性 completeness */$] kE
准确性和计价 measurement and valuation V!e*J
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分类和可理解性 classification and understandability `FX?P`\@I
presentation and disclosure N4{g[[ T
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财务报表循环 cycles x@pzgqi3
Sales and receivables cycle Y$+v "
Purchases and payables cycle r|/9'{!
Wages and salaries cycle h///
Petty cash cycle KxfH6:\RB
Inventory recording cycle z(>:LX"xz
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截止 cut-off U<'z,Px6
审计任务约定书 the letter of engagement &b2@+/ F
管理层声明书 report of the directors’ responsibilities for the financial statement zn|O)"C
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审计证据 audit evidence I+jc
审计工作底稿 audit working paper 2(Yt`3Go(
审计记录 audit records Z 8GIZ
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计划工作 planning l^$U~OB8k
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. Lu[Hz8
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审计风险 audit risk +j$nbU0U
检查风险 detection risk <\d2)Iv
重大错报风险 risk of material misstatement in audit report ~uB@o KMru
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风险评估 risk evaluation f;&XTF5D^
分析复核程序 analytical review procedures #ZHKq7
内部控制 internal control {~ w!
局限性 limitation "Zm
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控制环境 control environment I^D*) z
信息系统与沟通 information system and communication Kf$6D 79#
符合性测试 compliance test \D#+0
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控制测试 control test {WeRFiQ?-
报表层次重大错报 material misstatement on level of financial statement ICTjUQP
认定层次重大错报 material misstatement on level of assertion hWb
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实质性程序 substantial procedures B\;fC's+
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舞弊 fraud RGY#0 .Z}
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审计抽样 sampling YC*`n3D|'
抽样风险 sampling risk Jr>Nc}!U
非抽样风险 non-sampling risk NG4@L1f%
统计抽样 statistical sampling X'2%'z<
非统计抽样 non-statistical sampling qs9r$o.\l
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销售与收款循环审计 Sales and receivables cycle >R\@W(-g`
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采购与付款循环审计 Purchases and payables cycle .ffr2\'*
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存货与仓储循环审计 Inventory recording cycle ;\T~Hc}&;
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监盘 physical inspection P rv=f@
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筹资与投资循环审计 Investment and finance cycle =knBwjeD
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货币资金审计 Audit of monetary assets `_J>R
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完成审计工作 finish the audit work ~6OdwGWV
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期初余额 opening balance T7M
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期后事项events after the balance sheet date mVT[:a3
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或有事项contingent evens .e5rKkkT
试算平衡表trail balance b1Ba}
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审计报告 hXx:D3h
Audit report U8zs=tA
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审计报告的要素 %V-Hy ;V
标题 title i6^-fl
收件人 receiver /T 4GPi\lg
引言段 introduction #}UI
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管理层对财务报表的责任段 management’s responsibility for the financial statements H.[(`wi!I
注册会计师的责任段 auditor’s responsibility ,Fu[o6x<^
审计意见段 opinion mDA1$fj"
注册会计师的监管和盖章auditor’s signature GGGz7_s
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会计师事务所的名称、地址和盖章auditor’s address C3C&hq\%
报告日期 date of the Auditor’s report D:N\K/p
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无保留意见 unqualified audit report #
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非无保留意见 modified audit report S&'-wAEd
保留意见 qualified opinion 2(Nf$?U@0
无法表示意见 disclaimer {ka={7
否定意见 adverse s 8lfW6