审计术语英语 VjLv{f<p
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四大”会计师事务所: 6^e}^~|
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普华永道 Princewater - houseCoopers pf$gv
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安永 Ernst & Young aY-7K._</
毕马威 KPMG )_olJCdaP^
德勤 Deloitte Touche Tohmatsu F}~qTF;H
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安达信 Arthur Anderson p?2^JJpUb
安然 Enron =6'Fm$R
世通 worldcom {n\Ai3F-
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国际机构的名称:: J'C9}7G
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国际会计师联合会 IFAC Nsn~mY%
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB UR~ s\m
美国注册会计师协会 AICPA 3O*^[$vM
中国注册会计师协会 CICPA 4<V}Aj8l
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审计 audit .XT]\'vW
内部审计 internal audit B~B, L*kC2
政府审计 public sector audit _#K?yP?
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账项基础审计 accounting number-based audit :cvT/xhO
风险导向审计方法 risk-oriented audit approach [vqf hpz
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其他鉴证业务 audit related services uJ`:@Z^J
审阅业务 review +ib&6IU
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有限责任公司制 limited liability companies, LLCs mw&'@M_(7
有限责任合伙制 limited liability partnerships, LLPs 9ZNzC
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注册会计师职业道德规范 code of ethics for professional accountants :%_h'9Qq
Rules of professional conduct
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独立 independence ,T*\9'Q
客观 objectivity D"gv:RojD
公正 integrity 6of9lO:
专业胜任能力 professional competence vmg[/#
应有关注 due care ,FwpHs $A
保密 confidentiality confidence (&SPMhs_|(
职业行为 professional conduct +Sc2'z>R
技术准则 technical standards *q"1I9zvT
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保持实质上的独立和形式上的独立 %l?*w~x
The member is, and is seen to be independent Y-lwS-Ii
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费用 fee _6!
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佣金 commission z\"9T?zoo
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经济利益 interest %(|-+cLW+
经济利益的冲突 conflicts of interest !jf!\U
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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. Z;S)GUG^
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. eLLOE)x
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更换会计师事务所 Changes in professional appointments E
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国际趋同 global convergence /international convergence LP !d|X
鉴证业务 assurance services %k<+#j6ZH
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全面质量管理 quality control of audit "!_vQ^y
Enforce the ethical guidance Kn1T2WSAg
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注册会计师的法律责任Professional responsibility ~k%X
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“深口袋”理论 deep-pocket theory [kTckZv
创新会计处理 creative accounting
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诉讼爆炸 litigation explosion _DAqL@5n
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违约 breach the contract 65nK1W`i
过失 negligence 2'@D0L
Misconduct );h
欺诈 cheat / illegal acts
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审计目标 audit objectives }u1h6rd `
怀疑态度 suspend gW^4@q
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财务报表认定: financial statement assertions f$5\ b[O
存在 existence !@*= b1
权利与义务 rights and obligations >3*a&_cI=k
发生 occurrence wz{c;v\J^
完整性 completeness r i)`e
准确性和计价 measurement and valuation pFV~
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分类和可理解性 classification and understandability GvvKM=1
presentation and disclosure _0ZU I^#
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财务报表循环 cycles 6y "]2UgQk
Sales and receivables cycle >^IUS8v
Purchases and payables cycle ktRGl>J
Wages and salaries cycle
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Petty cash cycle 17`-eDd
Inventory recording cycle tv
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截止 cut-off d^v.tYM$N
审计任务约定书 the letter of engagement fdHFSnQ g
管理层声明书 report of the directors’ responsibilities for the financial statement :`lP+y?a1
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审计证据 audit evidence OOXP1L
审计工作底稿 audit working paper (Q&O'ng1
审计记录 audit records lauq(aD_C
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计划工作 planning 6'x3g2C/
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. mg>wv[ 7
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审计风险 audit risk uRYq.`v,
检查风险 detection risk nywC]T
重大错报风险 risk of material misstatement in audit report
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风险评估 risk evaluation Ino]::ZJ/
分析复核程序 analytical review procedures i) Q
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内部控制 internal control VS!v7-_N5
局限性 limitation Pp_? z0M
控制环境 control environment
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信息系统与沟通 information system and communication LU8:]zOY
符合性测试 compliance test yjq|8.L[
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控制测试 control test ImD&~^-_<
报表层次重大错报 material misstatement on level of financial statement [wnaF|h
认定层次重大错报 material misstatement on level of assertion sTep2W.9
实质性程序 substantial procedures ]0SqLe
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舞弊 fraud P_H_\KsH*(
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审计抽样 sampling e
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抽样风险 sampling risk )O$S3ojZ
非抽样风险 non-sampling risk (d*||"
统计抽样 statistical sampling Sfp-ns32%A
非统计抽样 non-statistical sampling k*C[-5&#
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销售与收款循环审计 Sales and receivables cycle jGo\_O<of
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采购与付款循环审计 Purchases and payables cycle (
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存货与仓储循环审计 Inventory recording cycle Q`Q"p
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监盘 physical inspection &&m1_K
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筹资与投资循环审计 Investment and finance cycle 4x?I,cAN
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货币资金审计 Audit of monetary assets QFoCi&
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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 a<>cbP
期后事项events after the balance sheet date w
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或有事项contingent evens x9 n(3Oa
试算平衡表trail balance Z!jJ93A"
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审计报告 ,S@B
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Audit report -mo4`F
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审计报告的要素 tK'9%yA\
标题 title t("koA=.
收件人 receiver /F''4%S?E
引言段 introduction gw%L M7yQR
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管理层对财务报表的责任段 management’s responsibility for the financial statements Goy[P2
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注册会计师的责任段 auditor’s responsibility z(2G"}
审计意见段 opinion LfK/wSvWw
注册会计师的监管和盖章auditor’s signature {i3=N{5b
会计师事务所的名称、地址和盖章auditor’s address P3Ah1X7W"C
报告日期 date of the Auditor’s report [a}Idi`
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无保留意见 unqualified audit report ?P#\CW
非无保留意见 modified audit report (Kg)cc[B`
保留意见 qualified opinion m5HMtoU
无法表示意见 disclaimer gp
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否定意见 adverse Bs>S2]