审计术语英语 \y@ eBW
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四大”会计师事务所: ]u~Os<
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普华永道 Princewater - houseCoopers S'|lU@PCl
安永 Ernst & Young hl*MUD,
毕马威 KPMG M&eQ=vew.
德勤 Deloitte Touche Tohmatsu nhp)yW
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安达信 Arthur Anderson ?{?Vy9'B
安然 Enron _ \_3s
世通 worldcom @h
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国际机构的名称:: F{kG
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国际会计师联合会 IFAC Io2,% !D
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ^NY+wR5Sn
美国注册会计师协会 AICPA {`tHJ|8
中国注册会计师协会 CICPA b_q!>&c
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审计 audit G,+xT}@wu
内部审计 internal audit tP&{ J^G
政府审计 public sector audit 5sG ]3z+1
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账项基础审计 accounting number-based audit m2jwqx{G
风险导向审计方法 risk-oriented audit approach #W_i{bdO
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其他鉴证业务 audit related services owP6dtd)
审阅业务 review 1hF2eNh
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有限责任公司制 limited liability companies, LLCs -Mr{+pf
有限责任合伙制 limited liability partnerships, LLPs Ma% E&.ed
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注册会计师职业道德规范 code of ethics for professional accountants J11dqj
Rules of professional conduct TXA. 6e
独立 independence }]uB?
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客观 objectivity =c
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公正 integrity Sr4dY`V*:z
专业胜任能力 professional competence '2;
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应有关注 due care ~vO'p
保密 confidentiality confidence Dh*~U:6$g
职业行为 professional conduct /%2:+w
技术准则 technical standards ,| $|kO/
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保持实质上的独立和形式上的独立 #-l!`\@
The member is, and is seen to be independent mABwM$_
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费用 fee #p11D=
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佣金 commission %:yHMEG]'
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经济利益 interest fx8y`8}_
经济利益的冲突 conflicts of interest %#[r_QQ^
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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. iKP\/LR<n
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. okd
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更换会计师事务所 Changes in professional appointments I^rZgp<'i
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国际趋同 global convergence /international convergence Gnuo-8lb
鉴证业务 assurance services k1~nd=p
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全面质量管理 quality control of audit H24ate?t,
Enforce the ethical guidance *y":@T
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注册会计师的法律责任Professional responsibility eSQzjR*
“深口袋”理论 deep-pocket theory V1UUAvN7s
创新会计处理 creative accounting p*(U*8Q
诉讼爆炸 litigation explosion mR!&.R?
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违约 breach the contract C[Y%=\6'0
过失 negligence Z7mGC`>
Misconduct 6Zl.Lh
欺诈 cheat / illegal acts < e7<t9
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审计目标 audit objectives ba1$kU
怀疑态度 suspend *Bb|N--jI
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财务报表认定: financial statement assertions ,6%hu|Y*
存在 existence {GG~E54&B
权利与义务 rights and obligations Lk8W&|;0|
发生 occurrence 2Be ?5+
完整性 completeness i_jax)m%
准确性和计价 measurement and valuation Nv*E .|G
分类和可理解性 classification and understandability 76u/WC>B
presentation and disclosure N4Fy8qU;
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财务报表循环 cycles 6x (L&>F
Sales and receivables cycle ZmYSi$B
Purchases and payables cycle ,&zjOc_v
Wages and salaries cycle ^R8U-V8:
Petty cash cycle Npf7 p
Inventory recording cycle d-#u/{jG)
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截止 cut-off a@V/sh
审计任务约定书 the letter of engagement f3%^-Uy*b
管理层声明书 report of the directors’ responsibilities for the financial statement @FnI?Rx
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审计证据 audit evidence -KU)7V
审计工作底稿 audit working paper N
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审计记录 audit records fW4cHB9|
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计划工作 planning N8MlT \+r
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. "Wn?8vR
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审计风险 audit risk W2W2WyPk
检查风险 detection risk bN7 UO
重大错报风险 risk of material misstatement in audit report KWn1 %oGJ
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风险评估 risk evaluation bsk=9K2_2t
分析复核程序 analytical review procedures 5M\=+5wB
内部控制 internal control mrLx]og,
局限性 limitation E;GR;i{t
控制环境 control environment nTlv'_Y(
信息系统与沟通 information system and communication 6E\\`FE4y
符合性测试 compliance test M~{P',l*
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控制测试 control test rO?x/{;ai
报表层次重大错报 material misstatement on level of financial statement %&=(,;d
认定层次重大错报 material misstatement on level of assertion (Q+:N;
实质性程序 substantial procedures _{Q?VQvZ
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舞弊 fraud ,O&PLr8cJ?
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审计抽样 sampling b]g&rwXYt
抽样风险 sampling risk j~L1~@
非抽样风险 non-sampling risk +^&v5[$R
统计抽样 statistical sampling *_).UAP.
非统计抽样 non-statistical sampling V.gY1
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销售与收款循环审计 Sales and receivables cycle (P>eWw\0
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采购与付款循环审计 Purchases and payables cycle g<T`F
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存货与仓储循环审计 Inventory recording cycle N7I71q|
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监盘 physical inspection | 8L`osg
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筹资与投资循环审计 Investment and finance cycle ,I&0#+}n
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货币资金审计 Audit of monetary assets n-b<vEZw#
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完成审计工作 finish the audit work Y
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期初余额 opening balance o?O,nD
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期后事项events after the balance sheet date /jn3'q_,
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或有事项contingent evens i(f;'fb*
试算平衡表trail balance JJHvj=9'o
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审计报告 nM.?Q}yO~
Audit report Oc/_T>
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审计报告的要素 hHl-;%#
标题 title kdMS"iN8x
收件人 receiver B?ob{K@
引言段 introduction nC!^,c
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管理层对财务报表的责任段 management’s responsibility for the financial statements HFx"fT
注册会计师的责任段 auditor’s responsibility aq,)6P`
审计意见段 opinion u r.T YKF
注册会计师的监管和盖章auditor’s signature b}L,kT
会计师事务所的名称、地址和盖章auditor’s address /e?ux ~f|
报告日期 date of the Auditor’s report ]|LaMMD
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无保留意见 unqualified audit report Y7V&zF{
非无保留意见 modified audit report Y$$?8xr
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保留意见 qualified opinion 6BN(^y#-X
无法表示意见 disclaimer n25tr'=
否定意见 adverse ,Ho.
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