审计术语英语 5.HztNL
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四大”会计师事务所: M_ cb(=ey
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普华永道 Princewater - houseCoopers 7IW7'klkvD
安永 Ernst & Young IX3yNTW"L
毕马威 KPMG ][qA@3^Tw
德勤 Deloitte Touche Tohmatsu +Ws}a
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安达信 Arthur Anderson vKLG9ovlY
安然 Enron {73DnC~N
世通 worldcom Ds5&5&af
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国际机构的名称:: V"p*Jd"w
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国际会计师联合会 IFAC m{Xf_rQ
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国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB yf>,oNIAg
美国注册会计师协会 AICPA zMg^2{0L
中国注册会计师协会 CICPA r 24]2A
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审计 audit C>-"*Lt
内部审计 internal audit B|w}z1
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政府审计 public sector audit *g.,[a0
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账项基础审计 accounting number-based audit TK1MmL
风险导向审计方法 risk-oriented audit approach KDzIarC
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其他鉴证业务 audit related services TJa%zi
审阅业务 review
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有限责任公司制 limited liability companies, LLCs N#qoKY(#
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 ,peFNpi
Rules of professional conduct FpYoCyD}
独立 independence S!bvU2d
客观 objectivity E$baQU hKS
公正 integrity hD=D5LYAZ
专业胜任能力 professional competence |LhuZ_;1xo
应有关注 due care XiUsaoQm3
保密 confidentiality confidence C_;6-Q%V
职业行为 professional conduct |1$X`|S
技术准则 technical standards d@~)Wlje
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保持实质上的独立和形式上的独立 riQ?'!a7
The member is, and is seen to be independent ![Y$[l
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费用 fee X13bi}O6#
佣金 commission 8A=(,)`}9
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经济利益 interest x6]?}Q>>D
经济利益的冲突 conflicts of interest ENr&k(>0HQ
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. e<pojb1Q
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 3x$ #L!VuU
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更换会计师事务所 Changes in professional appointments z5zm,
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国际趋同 global convergence /international convergence /_HL&|N_5
鉴证业务 assurance services dzap]RpB
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全面质量管理 quality control of audit }s9J+m
Enforce the ethical guidance ""=V
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注册会计师的法律责任Professional responsibility B;$5*3D+
“深口袋”理论 deep-pocket theory 0
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创新会计处理 creative accounting 1F-L(\oKm
诉讼爆炸 litigation explosion XPSWAp)
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违约 breach the contract x3
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过失 negligence Yy
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Misconduct ~5zh
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欺诈 cheat / illegal acts 6{ Eh={:b
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审计目标 audit objectives B:SRHd{*Wu
怀疑态度 suspend mv_-|N~
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财务报表认定: financial statement assertions #';r 0?
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存在 existence *%.*vPJ
权利与义务 rights and obligations _;9)^})$
发生 occurrence =>Efrma
完整性 completeness "=)`*"rr
准确性和计价 measurement and valuation 9hQ{r 2
分类和可理解性 classification and understandability j
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presentation and disclosure 7Udr~0_)
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财务报表循环 cycles NoT oLt\
Sales and receivables cycle b?l\QMvi
Purchases and payables cycle qp8;=Nfa
Wages and salaries cycle ^B7Aam
Petty cash cycle idQr^{
Inventory recording cycle x[E`2_Ff 0
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截止 cut-off ;3
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审计任务约定书 the letter of engagement : s35{K
管理层声明书 report of the directors’ responsibilities for the financial statement sj1x>
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审计证据 audit evidence P]G2gDO
审计工作底稿 audit working paper ;NEHbLH#F
审计记录 audit records kK(,FB
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计划工作 planning R~o?X^^O
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. "&~Um U4CN
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审计风险 audit risk 6N^FJCs
检查风险 detection risk W/+0gh7`,(
重大错报风险 risk of material misstatement in audit report !^%b|=[
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风险评估 risk evaluation A-kI_&g\Og
分析复核程序 analytical review procedures Cs< d\"+
内部控制 internal control JyV"jL
局限性 limitation YRl2e`&jt
控制环境 control environment V@F~Cx
信息系统与沟通 information system and communication +aMPwTF:3
符合性测试 compliance test @d)6LA9Ec
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控制测试 control test SI\zW[IL
报表层次重大错报 material misstatement on level of financial statement N?aU<-Tn
认定层次重大错报 material misstatement on level of assertion 3>Yec6Hs
实质性程序 substantial procedures )7f:hg
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舞弊 fraud +%0+
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审计抽样 sampling N:0mjHG
抽样风险 sampling risk : )&_
非抽样风险 non-sampling risk
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统计抽样 statistical sampling L(iWFy1& T
非统计抽样 non-statistical sampling nI-\HAX
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销售与收款循环审计 Sales and receivables cycle %@LVoP!@!
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采购与付款循环审计 Purchases and payables cycle EBJaFz'
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存货与仓储循环审计 Inventory recording cycle t>^An:xT
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监盘 physical inspection P66>w})@
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筹资与投资循环审计 Investment and finance cycle 4e* rBTl
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货币资金审计 Audit of monetary assets z.FO6y6L
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完成审计工作 finish the audit work ) "'J]6
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期初余额 opening balance &R2 5J$
期后事项events after the balance sheet date ~ u jY+{
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或有事项contingent evens mI-$4st]
试算平衡表trail balance (c_E*>c)
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审计报告 XK>B mq/]
Audit report 0P z"[
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审计报告的要素 oQAD
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标题 title |?g k%g
收件人 receiver .,I^) 8c
引言段 introduction +eQg+
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管理层对财务报表的责任段 management’s responsibility for the financial statements K.B!-<
注册会计师的责任段 auditor’s responsibility aVEg%8
审计意见段 opinion J'W6NitMr
注册会计师的监管和盖章auditor’s signature x ^&D8&4^
会计师事务所的名称、地址和盖章auditor’s address wP29xV"5
报告日期 date of the Auditor’s report J#"@~Q+a`@
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无保留意见 unqualified audit report a%cCR=s=
非无保留意见 modified audit report >yiK&LW^?
保留意见 qualified opinion XX+%:,G
无法表示意见 disclaimer T|[zk.8=E
否定意见 adverse rxJmK$qd