审计术语英语
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四大”会计师事务所: 'p4b8:X
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普华永道 Princewater - houseCoopers "yPKdwP
安永 Ernst & Young lPn&,\9@~
毕马威 KPMG TmdRB8N
德勤 Deloitte Touche Tohmatsu V2*m/J
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安达信 Arthur Anderson Kvh6D"
安然 Enron nXxSv~r
世通 worldcom
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国际机构的名称:: !@@rO--&
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国际会计师联合会 IFAC FUKE.Uxd
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB <P<^,aC/j
美国注册会计师协会 AICPA R,ddH[3
中国注册会计师协会 CICPA (1}"I
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审计 audit *,p16"Q;
内部审计 internal audit :]-? l4(%
政府审计 public sector audit Mta;6<
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账项基础审计 accounting number-based audit TkV$h(#!f&
风险导向审计方法 risk-oriented audit approach gb@ |\n
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其他鉴证业务 audit related services
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审阅业务 review # fl%~Y
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有限责任公司制 limited liability companies, LLCs ?u8vK<2h
有限责任合伙制 limited liability partnerships, LLPs 0-w^y<\
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注册会计师职业道德规范 code of ethics for professional accountants b{Kw.?85
Rules of professional conduct QTjOLK$e$
独立 independence S~4HFNe^&
客观 objectivity =v]eQIp
公正 integrity "rIBy
专业胜任能力 professional competence 9wC:8@`6E
应有关注 due care G.c@4Wz+
保密 confidentiality confidence fO{E65uA
职业行为 professional conduct r&-Ir3[
技术准则 technical standards vH^^QI:em
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保持实质上的独立和形式上的独立 QZ54Osdl
The member is, and is seen to be independent #%g~fh
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费用 fee ';?b99
佣金 commission dSBW&-p
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经济利益 interest :}18G}B
经济利益的冲突 conflicts of interest JSQ*8wDcl
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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. D;Jb'Be
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. g1`/xJz|
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更换会计师事务所 Changes in professional appointments nNff~u
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国际趋同 global convergence /international convergence `'`T'+0
鉴证业务 assurance services '2%/h4jY
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全面质量管理 quality control of audit 8}W06k>)%
Enforce the ethical guidance E$[\Fk}S
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注册会计师的法律责任Professional responsibility U<
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“深口袋”理论 deep-pocket theory 0R2 AhA#
创新会计处理 creative accounting PaFJw5f
诉讼爆炸 litigation explosion 7o+!Gts]
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违约 breach the contract B"I>mw
过失 negligence VPTT*a`
Misconduct , &HZvU&
欺诈 cheat / illegal acts ?WX&,ew~
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审计目标 audit objectives
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怀疑态度 suspend 9Yowz]')
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财务报表认定: financial statement assertions soZw""|v
存在 existence ?Ib/}JST
权利与义务 rights and obligations puv*p%E
发生 occurrence J7.bFW'
完整性 completeness L&'0d$Tg8
准确性和计价 measurement and valuation 0n,5"B
分类和可理解性 classification and understandability ^[CD- #
presentation and disclosure @"HR"@pX
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财务报表循环 cycles `R^g[0 w'
Sales and receivables cycle ;NRT
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Purchases and payables cycle zu
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Wages and salaries cycle LZG^\c$
Petty cash cycle 38Z"9
Inventory recording cycle /)de`k"
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截止 cut-off fT8Id\6js
审计任务约定书 the letter of engagement asW1GZO
管理层声明书 report of the directors’ responsibilities for the financial statement 2ezuP F
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审计证据 audit evidence g#_?Vxt
审计工作底稿 audit working paper
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审计记录 audit records c)SSi@<
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计划工作 planning ^;s`[f|w
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. gqD`1/
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审计风险 audit risk DcbL$9UI
检查风险 detection risk 4'54
重大错报风险 risk of material misstatement in audit report G-3.-
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风险评估 risk evaluation v
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分析复核程序 analytical review procedures ].dTEzL9X
内部控制 internal control !icpfxOpjQ
局限性 limitation ^MJGY,r6b
控制环境 control environment ;*W]]4
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信息系统与沟通 information system and communication qW7"qw=
符合性测试 compliance test kM3BP&
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控制测试 control test `6mHt6"h
报表层次重大错报 material misstatement on level of financial statement t48(GKF
认定层次重大错报 material misstatement on level of assertion $xu?zd"
实质性程序 substantial procedures Xe+&/J5b
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舞弊 fraud 6>=>Yj
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审计抽样 sampling
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抽样风险 sampling risk 2hJ{+E.m
非抽样风险 non-sampling risk >>$IHz4Z"
统计抽样 statistical sampling 50DPzn
非统计抽样 non-statistical sampling Ix"c<1I
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销售与收款循环审计 Sales and receivables cycle &YT7>z,
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采购与付款循环审计 Purchases and payables cycle )E7A,ZW,
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存货与仓储循环审计 Inventory recording cycle k@8#By l|
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监盘 physical inspection [BQw$8+n_
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筹资与投资循环审计 Investment and finance cycle u4<r$[]V
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货币资金审计 Audit of monetary assets 99ha/t
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完成审计工作 finish the audit work hx^a&"
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期初余额 opening balance /hX"O?^
期后事项events after the balance sheet date GVl
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或有事项contingent evens \4j+pU
试算平衡表trail balance m|]^f;7z
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审计报告 "q`%d_
Audit report ,{Ab=xV
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审计报告的要素 `5 6QX'?
标题 title 6#KI?
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收件人 receiver 1!f'n
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引言段 introduction okcl-q
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管理层对财务报表的责任段 management’s responsibility for the financial statements NdNfa
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注册会计师的责任段 auditor’s responsibility s{k\1P(G}
审计意见段 opinion Qi[D&47XO
注册会计师的监管和盖章auditor’s signature bY2Mw8e%
会计师事务所的名称、地址和盖章auditor’s address !n{c#HfG
报告日期 date of the Auditor’s report gPwp
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无保留意见 unqualified audit report d_,tXV"z&
非无保留意见 modified audit report 5i^vN"J
保留意见 qualified opinion %f-<ol
无法表示意见 disclaimer O5{XT]:
否定意见 adverse %8*d)AB: