审计术语英语 2m_M9e\
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四大”会计师事务所: x,G6`|Hl
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普华永道 Princewater - houseCoopers w:xKgng=L
安永 Ernst & Young 0HuRFl
毕马威 KPMG EAE\Xv
德勤 Deloitte Touche Tohmatsu ^?xJpr%)
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安达信 Arthur Anderson +Q]'kJ<s
安然 Enron =i>F^7)U1
世通 worldcom T*~)9o
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国际机构的名称:: n}'.6
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国际会计师联合会 IFAC !!O{ ppM
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ^&/&I9z
美国注册会计师协会 AICPA <n#V
中国注册会计师协会 CICPA Tv)y
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审计 audit (NN14
内部审计 internal audit !Jnw_)
政府审计 public sector audit )&!@O$RS8(
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账项基础审计 accounting number-based audit W&f Py%g
风险导向审计方法 risk-oriented audit approach koY8=lh/
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其他鉴证业务 audit related services gH)B`
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审阅业务 review >:E-^t%
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有限责任公司制 limited liability companies, LLCs #R4KBXN
有限责任合伙制 limited liability partnerships, LLPs 0BE^qe
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注册会计师职业道德规范 code of ethics for professional accountants 2e@\6l,!^
Rules of professional conduct tg3JU\
独立 independence EXzNehO~e
客观 objectivity o xu9v/
公正 integrity `b'J*4|oGo
专业胜任能力 professional competence ''Ec-b6Q-
应有关注 due care ^O*hs%eO%
保密 confidentiality confidence #h|< >
职业行为 professional conduct |o)
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技术准则 technical standards b
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保持实质上的独立和形式上的独立 ;FflEL<7Y
The member is, and is seen to be independent zNJyF;3
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费用 fee k T>}(G||
佣金 commission 6dp_R2zH~o
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经济利益 interest 'u/HQg*
经济利益的冲突 conflicts of interest pT$AdvI]
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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. ZM`_P!G
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 5D*
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更换会计师事务所 Changes in professional appointments P"@^'yR5WK
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国际趋同 global convergence /international convergence wVtBeZa
鉴证业务 assurance services "T=LHjE
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全面质量管理 quality control of audit EA#!h'-s
Enforce the ethical guidance .e#j#tQp
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注册会计师的法律责任Professional responsibility [_1G\z_iE
“深口袋”理论 deep-pocket theory Zotv]P2k
创新会计处理 creative accounting k]5L\]>y
诉讼爆炸 litigation explosion \Da$bJ
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违约 breach the contract "ZW*O{
过失 negligence S-|$sV^cG
Misconduct =@l5He.]&
欺诈 cheat / illegal acts x%&V!L
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审计目标 audit objectives _nq n|
怀疑态度 suspend QNEaj\
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财务报表认定: financial statement assertions S3cQC`^
存在 existence YO+d+5
权利与义务 rights and obligations >UH=]$0N
发生 occurrence (6'Hzl^Kp
完整性 completeness 1+iiiVbMH
准确性和计价 measurement and valuation TA7w:<
分类和可理解性 classification and understandability s:P-F0q!&
presentation and disclosure 2eYkWHi
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财务报表循环 cycles *A`^ C
Sales and receivables cycle XW:(FzF
Purchases and payables cycle -+/|
Wages and salaries cycle zv@o-R$l
Petty cash cycle %SXqJW^:
Inventory recording cycle IYN`q'%|
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截止 cut-off r$zXb9a|<
审计任务约定书 the letter of engagement -tZb\4kh
管理层声明书 report of the directors’ responsibilities for the financial statement 0@;E8^pa
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审计证据 audit evidence J(60eTwQ
审计工作底稿 audit working paper dtm@G|Ij
审计记录 audit records *L_wRhhk
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计划工作 planning \
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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. HtlXbzN%)
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审计风险 audit risk (ol 3vt
检查风险 detection risk FliN@RNo
重大错报风险 risk of material misstatement in audit report d1N&J`R\1
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风险评估 risk evaluation $[e*0!e
分析复核程序 analytical review procedures J u7AxTf~
内部控制 internal control ruVm8BO
局限性 limitation WJWhx4Hk
控制环境 control environment Y&?]t
信息系统与沟通 information system and communication @VFg XN
符合性测试 compliance test %'
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控制测试 control test JaEyVe
报表层次重大错报 material misstatement on level of financial statement z$A5p4=B'^
认定层次重大错报 material misstatement on level of assertion Bvwk6NBN
实质性程序 substantial procedures DpAuI w7|
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舞弊 fraud i'aV=E5
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审计抽样 sampling u?6L.^Op
抽样风险 sampling risk G41 gil6k
非抽样风险 non-sampling risk @5jJoy(mX@
统计抽样 statistical sampling .cJWYMC
非统计抽样 non-statistical sampling :I*G tq
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销售与收款循环审计 Sales and receivables cycle |>(d^<nR^v
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采购与付款循环审计 Purchases and payables cycle GAG=4g
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存货与仓储循环审计 Inventory recording cycle %v
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监盘 physical inspection ocOzQ13@Y
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筹资与投资循环审计 Investment and finance cycle ~$xLR/{y
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货币资金审计 Audit of monetary assets m!{Xuy
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完成审计工作 finish the audit work ;T6{J[
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期初余额 opening balance 0Yk@O)
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期后事项events after the balance sheet date :KY920/,
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或有事项contingent evens k/[*Wz$W
试算平衡表trail balance 2
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审计报告 XwWp4`Fd
Audit report z/09~Hc
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审计报告的要素 !
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标题 title ?M?S+@(
收件人 receiver e`gOc*
引言段 introduction @n<y[WA
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管理层对财务报表的责任段 management’s responsibility for the financial statements /HCd52
注册会计师的责任段 auditor’s responsibility 44;ZX$HL
审计意见段 opinion &+F|v(|r
注册会计师的监管和盖章auditor’s signature f`Km ctI
会计师事务所的名称、地址和盖章auditor’s address VK)1/b=yT
报告日期 date of the Auditor’s report Fl)p^uUtl
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无保留意见 unqualified audit report ACQbw)tiv}
非无保留意见 modified audit report ND);7
保留意见 qualified opinion i"|="O0v5
无法表示意见 disclaimer |KSd@
否定意见 adverse R7axm<PR=