审计术语英语 B?n
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四大”会计师事务所: >
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普华永道 Princewater - houseCoopers b* (~8JxZ
安永 Ernst & Young >1uo5,wrF
毕马威 KPMG }9=X*'BO
德勤 Deloitte Touche Tohmatsu 3kqO5+,C
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安达信 Arthur Anderson } V *
安然 Enron )c*NS7D~f
世通 worldcom 3mef;!q
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国际机构的名称:: n1!hfu7@s
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国际会计师联合会 IFAC ]]Bqte
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB m{#?fR=9
美国注册会计师协会 AICPA n$Nb,/o
中国注册会计师协会 CICPA r7|_Fm Qf
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审计 audit ]cQYSN7!SY
内部审计 internal audit )T0
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政府审计 public sector audit +;#z"m]
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账项基础审计 accounting number-based audit X 8/9x-E_
风险导向审计方法 risk-oriented audit approach y-#{v.|L
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其他鉴证业务 audit related services 3 bK.
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审阅业务 review bqPaXH
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有限责任公司制 limited liability companies, LLCs mM#[XKOC<
有限责任合伙制 limited liability partnerships, LLPs W0-KFo.'
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注册会计师职业道德规范 code of ethics for professional accountants vM3 b\yp
Rules of professional conduct yV.E+~y
独立 independence U~CG(9
客观 objectivity +jD*Jtb<
公正 integrity vQH6CB"
专业胜任能力 professional competence TKH!,Ow9A
应有关注 due care U3t$h
保密 confidentiality confidence 2|a5xTzH
职业行为 professional conduct @"h@4q/W
技术准则 technical standards {u}d`%_.M
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保持实质上的独立和形式上的独立 6 Mc&gnN
The member is, and is seen to be independent h
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费用 fee 18eB\4NlD
佣金 commission )swu~Wb}U@
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经济利益 interest x*#9\*@EI
经济利益的冲突 conflicts of interest 'g5 Gdn
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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. %|izt/B
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Hd_W
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更换会计师事务所 Changes in professional appointments e+~Q58oD
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国际趋同 global convergence /international convergence sx^0*h-Qq
鉴证业务 assurance services rYI7V?
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全面质量管理 quality control of audit h uIvXl
Enforce the ethical guidance +tCNJ<S@l$
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注册会计师的法律责任Professional responsibility UJ?qGOM3x>
“深口袋”理论 deep-pocket theory .,*68S0k7
创新会计处理 creative accounting w D}g\{P
诉讼爆炸 litigation explosion 7=@3cw
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违约 breach the contract o;"Phc.
过失 negligence d:!A`sk7
Misconduct dWi:V7t+
欺诈 cheat / illegal acts ""W*) rR
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审计目标 audit objectives ^Q9!DF m
怀疑态度 suspend cii!
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财务报表认定: financial statement assertions 1m4Xl%KS>
存在 existence mmvo
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权利与义务 rights and obligations f=--$o0U~
发生 occurrence -d)+G%{
完整性 completeness !v\_<8
准确性和计价 measurement and valuation xgq
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分类和可理解性 classification and understandability p*C| kE qk
presentation and disclosure EQ%,IK/
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财务报表循环 cycles GX#SCZ&}C
Sales and receivables cycle sNHxUI
Purchases and payables cycle `Kb"`}`_vm
Wages and salaries cycle i$gH{wn\`
Petty cash cycle 3aUWQP2
Inventory recording cycle 8<:.DFq
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截止 cut-off ]L/AW
审计任务约定书 the letter of engagement 4apaUP=Jp
管理层声明书 report of the directors’ responsibilities for the financial statement c
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审计证据 audit evidence &xLCq&j1
审计工作底稿 audit working paper oY<R[NYKu
审计记录 audit records | IB4-p
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计划工作 planning jBMGm"NE
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. U["-`:>jfp
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审计风险 audit risk ;"w?@ELE
检查风险 detection risk ZwOX ,D
重大错报风险 risk of material misstatement in audit report B>UF dj]-
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风险评估 risk evaluation >m+Fm=
分析复核程序 analytical review procedures AU4K$hC^
内部控制 internal control <c.8
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局限性 limitation 2+=:pc^
控制环境 control environment `M[o.t
信息系统与沟通 information system and communication u3vM !
符合性测试 compliance test 1LVO0lT
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控制测试 control test 0Zh]n;S3m
报表层次重大错报 material misstatement on level of financial statement 2(i|n=
认定层次重大错报 material misstatement on level of assertion 4A)@,t9+
实质性程序 substantial procedures (sqI:
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舞弊 fraud de_%#k1:L
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审计抽样 sampling C K9FAuU
抽样风险 sampling risk +SNjU"x
非抽样风险 non-sampling risk O9ar|8y
统计抽样 statistical sampling b'%)?{E
非统计抽样 non-statistical sampling *CCh\+S7m
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销售与收款循环审计 Sales and receivables cycle 7 g|EqJ7
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采购与付款循环审计 Purchases and payables cycle <Uc?#;%Y}
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存货与仓储循环审计 Inventory recording cycle K~6u5 a9s
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监盘 physical inspection 5tl($j
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筹资与投资循环审计 Investment and finance cycle F R(k==pZ
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货币资金审计 Audit of monetary assets /|m0)H.>
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完成审计工作 finish the audit work "\+.S]~
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期初余额 opening balance ~L4L|q 7
期后事项events after the balance sheet date ,lcSJ^yr
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或有事项contingent evens 2b
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试算平衡表trail balance PiN^/#D
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审计报告 d:pGdr& .
Audit report ly#jl5wmT
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审计报告的要素 M
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标题 title 3sD|R{
收件人 receiver e2yCWolmTS
引言段 introduction Lp)P7Yt-
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管理层对财务报表的责任段 management’s responsibility for the financial statements AsI\#wL)
注册会计师的责任段 auditor’s responsibility S ,x';"
审计意见段 opinion t:"3MiM=c
注册会计师的监管和盖章auditor’s signature 20# V?hX3
会计师事务所的名称、地址和盖章auditor’s address WbwwI)1
报告日期 date of the Auditor’s report [1nUq!uTm
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无保留意见 unqualified audit report IN75zn*%
非无保留意见 modified audit report -3u ;U,}
保留意见 qualified opinion 03c8VKp'p
无法表示意见 disclaimer c \;_jg
否定意见 adverse &["e1ki