审计术语英语 Fnk_\d6Ma
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四大”会计师事务所: 7'NwJ,$6\
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普华永道 Princewater - houseCoopers 6}FO[
安永 Ernst & Young @EE."T9
毕马威 KPMG 9qS"uj
德勤 Deloitte Touche Tohmatsu iC
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安达信 Arthur Anderson $gBd <N9|c
安然 Enron Xl@
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世通 worldcom 3\T2?w9u(
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国际机构的名称:: Qt]Q:9I[
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国际会计师联合会 IFAC }I`a`0/
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ?\8?%Qk
美国注册会计师协会 AICPA 2lL,zFAq
中国注册会计师协会 CICPA *T0q|P~o%
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审计 audit vkLC-Mzm<
内部审计 internal audit VLBE'3Qg1
政府审计 public sector audit yV)la@c
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账项基础审计 accounting number-based audit <0S=,!
风险导向审计方法 risk-oriented audit approach ;gC|
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其他鉴证业务 audit related services m7T)m0
审阅业务 review +H$!a
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有限责任公司制 limited liability companies, LLCs *,Bzc Z
有限责任合伙制 limited liability partnerships, LLPs +2 Af&~T
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注册会计师职业道德规范 code of ethics for professional accountants dL|+d:v
Rules of professional conduct lsN~*q?~]
独立 independence ioPUUUb)
客观 objectivity VbBPB5 $q
公正 integrity %X9r_Hx
专业胜任能力 professional competence Q]p(u\
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应有关注 due care ah~YeJp
保密 confidentiality confidence Fd*8N8Pi
职业行为 professional conduct / g 2b
技术准则 technical standards ?`J[[",
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保持实质上的独立和形式上的独立 'U'yC2BI n
The member is, and is seen to be independent .5
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费用 fee UwC=1g U
佣金 commission G9JAcO1
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经济利益 interest /PsnD_s]5
经济利益的冲突 conflicts of interest 3P;>XGCxZ
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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. &>H!}"Yk
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. <]G]W/eB'
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更换会计师事务所 Changes in professional appointments 9(":,M(/o
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国际趋同 global convergence /international convergence q{+_
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鉴证业务 assurance services $/nY5[
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全面质量管理 quality control of audit z3uW)GQ.
Enforce the ethical guidance *-xU2
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注册会计师的法律责任Professional responsibility 4 {9B9={
“深口袋”理论 deep-pocket theory MX+Z ?
创新会计处理 creative accounting "*})3['n
诉讼爆炸 litigation explosion ur$l Z0
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违约 breach the contract 2<}NB?f`N
过失 negligence 0>zbCubPH
Misconduct
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欺诈 cheat / illegal acts ]n-:Yv5 W
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审计目标 audit objectives h>Hb`G<
怀疑态度 suspend a5w:u5
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财务报表认定: financial statement assertions -ig6w.%lk
存在 existence zhf.NCSt(
权利与义务 rights and obligations : "1XPr
发生 occurrence &d|r~NhP
完整性 completeness <^$<#Kd
准确性和计价 measurement and valuation \m1~jMz*>k
分类和可理解性 classification and understandability B,{K*-7)MX
presentation and disclosure 5YrBW:_OI
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财务报表循环 cycles &~W:xg(jN
Sales and receivables cycle {P*m;a`}
Purchases and payables cycle h9eMcCU
Wages and salaries cycle u7=U^}#
Petty cash cycle ;amXY@RmH
Inventory recording cycle G\(|N9^:
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截止 cut-off []D@Q+1
审计任务约定书 the letter of engagement k-}b{
管理层声明书 report of the directors’ responsibilities for the financial statement 0'IBN}
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审计证据 audit evidence @*sWu_-Y%
审计工作底稿 audit working paper `]W|8M
审计记录 audit records /i77
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计划工作 planning [KxF'm z9
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. gg8Uo G
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审计风险 audit risk cb}[S:&|
检查风险 detection risk BT(CM,bp
重大错报风险 risk of material misstatement in audit report /bVoErf
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风险评估 risk evaluation q|),`.eh\
分析复核程序 analytical review procedures /gG"v5]
内部控制 internal control /Sh#_\x
局限性 limitation VX1-JxY
控制环境 control environment ej"+:."\e
信息系统与沟通 information system and communication 5s].
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符合性测试 compliance test :eCU/BC4
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控制测试 control test 4H/fP]u
报表层次重大错报 material misstatement on level of financial statement j}C}:\-fY
认定层次重大错报 material misstatement on level of assertion }1upi=+aE
实质性程序 substantial procedures 1Yn
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舞弊 fraud ZEx}$<)_
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审计抽样 sampling Bf8jPa/
抽样风险 sampling risk D
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非抽样风险 non-sampling risk u`RI;KF~F
统计抽样 statistical sampling Uw7h=UQh
非统计抽样 non-statistical sampling B]l)++~
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销售与收款循环审计 Sales and receivables cycle WA&!;Zq
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采购与付款循环审计 Purchases and payables cycle ;67x0)kn
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存货与仓储循环审计 Inventory recording cycle VB*oGG
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监盘 physical inspection N <Xq]!
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筹资与投资循环审计 Investment and finance cycle jJPGrkr
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货币资金审计 Audit of monetary assets OD!& .%
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完成审计工作 finish the audit work ^0\
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期初余额 opening balance Vo'T!e- B
期后事项events after the balance sheet date g0["^P1tV
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或有事项contingent evens Yz+ZY
试算平衡表trail balance 9j6QX~,
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审计报告 ]z/8KL
Audit report fUA uqfj[
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审计报告的要素 IHv[
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标题 title '|8} z4/g
收件人 receiver J`].:IOh
引言段 introduction }%{LJ}\Px
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管理层对财务报表的责任段 management’s responsibility for the financial statements x#xFh0CA
注册会计师的责任段 auditor’s responsibility `ux{;4q
审计意见段 opinion Ku}Z
注册会计师的监管和盖章auditor’s signature P"8~$
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会计师事务所的名称、地址和盖章auditor’s address [
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报告日期 date of the Auditor’s report aGtf z)
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无保留意见 unqualified audit report 9CWezI+
非无保留意见 modified audit report zv\kPfGDK
保留意见 qualified opinion sg3OL/"
无法表示意见 disclaimer VKG&Y_7N
否定意见 adverse _C*fs<#