审计术语英语 %~{G*%:
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四大”会计师事务所: BIK^<_?+ZU
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普华永道 Princewater - houseCoopers G&DL)ePu]m
安永 Ernst & Young uK!G-1
毕马威 KPMG No(p:Snbo
德勤 Deloitte Touche Tohmatsu xlHC?d0}
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安达信 Arthur Anderson %Jb/HWC[
安然 Enron wMx#dP4W8
世通 worldcom dU<qFxW
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国际机构的名称:: ^DaP^<V
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国际会计师联合会 IFAC M#'j7EMu
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB /l.ox.4z#
美国注册会计师协会 AICPA pIb
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中国注册会计师协会 CICPA ch-.+p3
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审计 audit +m+v1(@
内部审计 internal audit xn BL{
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政府审计 public sector audit xA7Aw0
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账项基础审计 accounting number-based audit ]A]EED.ZH
风险导向审计方法 risk-oriented audit approach um}%<Cy[
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其他鉴证业务 audit related services &40# _>W7
审阅业务 review *?<ygzX
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有限责任公司制 limited liability companies, LLCs 8
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有限责任合伙制 limited liability partnerships, LLPs x./l27}6
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注册会计师职业道德规范 code of ethics for professional accountants y<0RgG1
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Rules of professional conduct 6.(L8.jv
独立 independence ZaKT~f%%z
客观 objectivity ob(S/t
公正 integrity *l9Wj$vja
专业胜任能力 professional competence s/cclFji]
应有关注 due care BJ,D1E
保密 confidentiality confidence i7#PYt
职业行为 professional conduct ,!i!q[YkL9
技术准则 technical standards a|5^4 J\%
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保持实质上的独立和形式上的独立 #eZm)KFQg
The member is, and is seen to be independent xoQ;fVNp
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费用 fee +"8-)'
佣金 commission *F)+- BB
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经济利益 interest %X^K5Io
经济利益的冲突 conflicts of interest QswbIP/>:'
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.
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差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. K'tckJ
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更换会计师事务所 Changes in professional appointments CG397Y^
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国际趋同 global convergence /international convergence |Js?@
鉴证业务 assurance services {S*:pG:+q
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全面质量管理 quality control of audit nbf w7u
Enforce the ethical guidance DM[gjfMXu
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注册会计师的法律责任Professional responsibility +[C><uP
“深口袋”理论 deep-pocket theory +ia N[F$
创新会计处理 creative accounting G~$[(Fhk
诉讼爆炸 litigation explosion L32 [IL|
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违约 breach the contract XxeyGs^%9
过失 negligence fk!
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Misconduct {CH *?|t
欺诈 cheat / illegal acts YVT\@+C'
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审计目标 audit objectives z pV+W-j]
怀疑态度 suspend _4lhwKYU
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财务报表认定: financial statement assertions n `Ry!
存在 existence zhW.0:9
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权利与义务 rights and obligations ! {c"C
发生 occurrence J*}Qnl +
完整性 completeness oe,37xa4
准确性和计价 measurement and valuation g]a5%8*{
分类和可理解性 classification and understandability Q/u1$&1
presentation and disclosure \Ng|bWR>LQ
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财务报表循环 cycles 9d8bh4[
Sales and receivables cycle F?EAIL
Purchases and payables cycle Oqy&V&-C
Wages and salaries cycle 1 ^q~NYTK
Petty cash cycle }+3v5Nz;
Inventory recording cycle 1,pg7L8H
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截止 cut-off T
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审计任务约定书 the letter of engagement ~SD8#;v2
管理层声明书 report of the directors’ responsibilities for the financial statement JrhDqyk*
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审计证据 audit evidence @5Zg![G
审计工作底稿 audit working paper }2CVA.Qm!
审计记录 audit records s J~WzQ
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计划工作 planning 2F-
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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. )xPfz
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审计风险 audit risk W]l&mr
检查风险 detection risk [flx/
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重大错报风险 risk of material misstatement in audit report hErO.ad1o
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风险评估 risk evaluation ER4j
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分析复核程序 analytical review procedures mYRW/8+g
内部控制 internal control oBqWIXM
局限性 limitation lf?dTPrD
控制环境 control environment c u:1|gt
信息系统与沟通 information system and communication
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符合性测试 compliance test z3+7gp+I;
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控制测试 control test SuuLB6{u3
报表层次重大错报 material misstatement on level of financial statement CpG]g>]L&[
认定层次重大错报 material misstatement on level of assertion <1xs
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实质性程序 substantial procedures 5q Y+^jO]o
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审计抽样 sampling pZUXXX
抽样风险 sampling risk /6@~XO)w
非抽样风险 non-sampling risk ay-M.J
统计抽样 statistical sampling Fu;\t
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非统计抽样 non-statistical sampling hI Q 2s
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销售与收款循环审计 Sales and receivables cycle F\
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采购与付款循环审计 Purchases and payables cycle P9/Bc^5'
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存货与仓储循环审计 Inventory recording cycle tITx+i
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监盘 physical inspection YA,vT[kX
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筹资与投资循环审计 Investment and finance cycle E]<Ce;Vj
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货币资金审计 Audit of monetary assets ~,jBm^4
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完成审计工作 finish the audit work npD`9ff
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期初余额 opening balance wEu"X
期后事项events after the balance sheet date q5D_bm7,3
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或有事项contingent evens ,-[e{=Cz
试算平衡表trail balance ja1W
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审计报告 KOqp@K$
Audit report N~/D| ?P~2
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审计报告的要素 )4@La&
标题 title 14LOeo5O
收件人 receiver WhU-^`[*
引言段 introduction PRo;NE
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管理层对财务报表的责任段 management’s responsibility for the financial statements D;RZE
注册会计师的责任段 auditor’s responsibility V_.n G;
审计意见段 opinion bm Hl\?
注册会计师的监管和盖章auditor’s signature E?@batIrf
会计师事务所的名称、地址和盖章auditor’s address Ivdg1X
报告日期 date of the Auditor’s report s2'] "wM
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无保留意见 unqualified audit report nGvWlx
非无保留意见 modified audit report =Y;w O8
保留意见 qualified opinion }%m:^*@$9
无法表示意见 disclaimer ]EhU8bZ
否定意见 adverse c/bIt