审计术语英语 c"t1E-Nsk
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四大”会计师事务所: ?RvXO'm l
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普华永道 Princewater - houseCoopers exV6&bdu
安永 Ernst & Young i0,{*LD%^
毕马威 KPMG ?UQVmE&
德勤 Deloitte Touche Tohmatsu Mm-FdP
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安达信 Arthur Anderson &/R@cS6}'
安然 Enron xBU\$
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世通 worldcom Y+<C[Fiq
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国际机构的名称:: OYC4iI
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国际会计师联合会 IFAC 8-cG[/
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国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB b$[_(QUw
美国注册会计师协会 AICPA 8+
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中国注册会计师协会 CICPA 7Upm
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审计 audit KSVIX!EsX
内部审计 internal audit 5. :To2
政府审计 public sector audit 0~A<AF*t
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账项基础审计 accounting number-based audit nFW^^v<
风险导向审计方法 risk-oriented audit approach u_@%}zo?5*
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其他鉴证业务 audit related services :7Rs$
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审阅业务 review MTb}um.($
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有限责任公司制 limited liability companies, LLCs swG^L$r`
有限责任合伙制 limited liability partnerships, LLPs >NB}Bc
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注册会计师职业道德规范 code of ethics for professional accountants L;nRI.
Rules of professional conduct BQSA;;n]
独立 independence a%tm[Re
客观 objectivity ,.]e~O4R
公正 integrity ,TOLr%+v~n
专业胜任能力 professional competence #"ayq,GC<
应有关注 due care vKAHf;1
保密 confidentiality confidence 7;;W{W%
职业行为 professional conduct k(=\&T
技术准则 technical standards 5YC56,X
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保持实质上的独立和形式上的独立 i0-!!
The member is, and is seen to be independent pPo?5s
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费用 fee tt[P{mMQ
佣金 commission 78+H|bH8
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经济利益 interest MGc=TQ.
经济利益的冲突 conflicts of interest _I~TpH^1K
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. wuzz Wq
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ?#}=!$p
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更换会计师事务所 Changes in professional appointments GOJi/R.{
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国际趋同 global convergence /international convergence :1_hQeq
鉴证业务 assurance services qqw6p j
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全面质量管理 quality control of audit *Q!b%DIa$
Enforce the ethical guidance (n" )
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注册会计师的法律责任Professional responsibility ]|u}P2
“深口袋”理论 deep-pocket theory T{uktIO/
创新会计处理 creative accounting S<Q1
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诉讼爆炸 litigation explosion Efp=z=E
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违约 breach the contract EAY9~b6~c
过失 negligence _Fz)2h,3
Misconduct I]k'0LG*^
欺诈 cheat / illegal acts ;Ly4Z*!2
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审计目标 audit objectives `4k;`a
怀疑态度 suspend @J r
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财务报表认定: financial statement assertions e. [+xOu`
存在 existence mceSUKI;L
权利与义务 rights and obligations SN]/~>/
发生 occurrence _I8-0DnOM
完整性 completeness iGha pD
准确性和计价 measurement and valuation R
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分类和可理解性 classification and understandability 2X*epU_1h
presentation and disclosure CC)9Ks\
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财务报表循环 cycles wR;l"*j
Sales and receivables cycle gIRCJ=e[b
Purchases and payables cycle +\W"n_PPy
Wages and salaries cycle ]-}a{z
Petty cash cycle AoR`/tr,
Inventory recording cycle iF%q6R
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截止 cut-off "|Pl(HX
审计任务约定书 the letter of engagement ^#=L?e
管理层声明书 report of the directors’ responsibilities for the financial statement 'sA&Pm
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审计证据 audit evidence kl={L{r
审计工作底稿 audit working paper TtvS|09p;
审计记录 audit records [-CG&l2?L
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计划工作 planning <
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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. e7qT;
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审计风险 audit risk oF>GWstTR
检查风险 detection risk G8&'*7Bb
重大错报风险 risk of material misstatement in audit report =aekY;/
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风险评估 risk evaluation 5^Y/RS i
分析复核程序 analytical review procedures UQ8x#(`ak
内部控制 internal control ku{aOV%
局限性 limitation 0l##M06>
控制环境 control environment HUghl2L.<
信息系统与沟通 information system and communication &-*nr/xT
符合性测试 compliance test O`u! P\
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控制测试 control test 93J)9T
报表层次重大错报 material misstatement on level of financial statement }"-r;i
认定层次重大错报 material misstatement on level of assertion .}E)7"Qi,
实质性程序 substantial procedures [1*/lt|+p
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舞弊 fraud OGFKc#
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审计抽样 sampling s
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抽样风险 sampling risk 2UF94
非抽样风险 non-sampling risk (HI%C@e9
统计抽样 statistical sampling J$Epj
非统计抽样 non-statistical sampling TJpv"V
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销售与收款循环审计 Sales and receivables cycle s]c$]&IGG
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采购与付款循环审计 Purchases and payables cycle f
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存货与仓储循环审计 Inventory recording cycle 3\+p1f4
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监盘 physical inspection ^0Q*o1W
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筹资与投资循环审计 Investment and finance cycle vI
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货币资金审计 Audit of monetary assets :Y
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完成审计工作 finish the audit work =LxmzQO#
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期初余额 opening balance r%pFq1/'!
期后事项events after the balance sheet date 05B+WJ1
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或有事项contingent evens 8>q%1]X
试算平衡表trail balance >e;STU
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审计报告 1omvE9
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Audit report 0@lC5-=
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审计报告的要素 |nN/x<v
标题 title AJfi,rFPg
收件人 receiver lzG;F]
引言段 introduction i@5%d!J
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管理层对财务报表的责任段 management’s responsibility for the financial statements i8_x1=A
注册会计师的责任段 auditor’s responsibility jHH
审计意见段 opinion %J7mZB9
注册会计师的监管和盖章auditor’s signature Ok~{@\
会计师事务所的名称、地址和盖章auditor’s address !`[I>:Ex
报告日期 date of the Auditor’s report ""3m!qn#
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无保留意见 unqualified audit report 9}cuAVI
非无保留意见 modified audit report sLdUrD%
保留意见 qualified opinion }.UI&UZ-
无法表示意见 disclaimer 9jGuelwN
否定意见 adverse VhFRh,J(T