审计常用术语及外文.docx

1、审计常用术语及外文审计常用术语审计术语英语四大” 会计师事务所：普华永道 Princewater - houseCoopers安 永 Ernst & Young毕马威 KPMG德 勤 Deloitte Touche Tohmatsu安达信 Arthur Anderson安然 Enron世 通 worldcom国际机构的名称：国际会计师联合会 IFAC国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB美国注册会计师协会 AICPA中国注册会计师协会 CICPA审 计 audit内部审计 internal audit政府审计 public sector audit账项基础审计 accoun

2、ting number-based audit风险导向审计方法 risk-oriented audit approach其他鉴证业务 audit related services审阅业务 review有限责任公司制 limited liability companies, LLCs有限责任合伙制 limited liability partnerships, LLPs注册会计师职业道德规范 code of ethics for professional accountantsRules of professional conduct独 立 independence 客 观 objectivit

3、y 公 正 integrity专业胜任能力 professional competence应有关注 due care保 密 confidentiality confidence职业行为 professional conduct技术准则 technical standards保持实质上的独立和形式上的独立The member is, and is seen to be independent费用 fee佣 金 commission经济利益 interest经济利益的冲突 conflicts of interest舞弊 fraud: refers to intentional acts which

4、 may involve the falsification of documents and records, themisappropriation of assets, or misapplication of accounting policies.差错 error: refers to the unintentional misapplication of accounting policies, oversights ormisinterpretations of fact and clerical errors.更换会计师事务所 Changes in professional a

5、ppointments国际趋同 global convergence /international convergence鉴证业务 assurance services全面质量管理 quality control of auditEnforce the ethical guidance注册会计师的法律责任 Professional responsibility“深口袋 ”理论 deep-pocket theory创新会计处理 creative accounting诉讼爆炸 litigation explosion违 约 breach the contract过失 negligenceMisco

6、nduct欺 诈 cheat / illegal acts审计目标 audit objectives怀疑态度 suspend财务报表认定： financial statement assertions存在 existence权利与义务 rights and obligations发生 occurrence完整性 completeness准确性和计价 measurement and valuation分类和可理解性 classification and understandabilitypresentation and disclosure财务报表循环 cyclesSales and recei

7、vables cyclePurchases and payables cycleWages and salaries cyclePetty cash cycleInventory recording cycle截止 cut-off审计任务约定书 the letter of engagement管理层声明书 report of the directors responsibilities for the financial statement审计证据 audit evidence审计工作底稿 audit working paper审计记录 audit records计划工作 planning重要

8、性 material: information is material if its omission or misstatementcould influence the economicdecisions of users taken on the basis of the financial statements.审计风险 audit risk检查风险 detection risk重大错报风险 risk of material misstatement in audit report风险评估 risk evaluation分析复核程序 analytical review procedur

9、es内部控制 internal control局限性 limitation控制环境 control environment信息系统与沟通 information system and communication符合性测试 compliance test控制测试 control test报表层次重大错报 material misstatement on level of financial statement认定层次重大错报 material misstatement on level of assertion实质性程序 substantial procedures舞 弊 fraud审计抽样 s

10、ampling抽样风险 sampling risk非抽样风险 non-sampling risk统计抽样 statistical sampling非统计抽样 non-statistical sampling销售与收款循环审计 Sales and receivables cycle采购与付款循环审计 Purchases and payables cycle存货与仓储循环审计 Inventory recording cycle监盘 physical inspection筹资与投资循环审计 Investment and finance cycle货币资金审计 Audit of monetary as

11、sets完成审计工作 finish the audit work期初余额 opening balance期后事项 events after the balance sheet date或有事项 contingent evens试算平衡表 trail balance审计报告Audit report审计报告的要素标题 title收件人 receiver引言段 introduction管理层对财务报表的责任段 management s responsibility for the financial statements注册会计师的责任段 auditor s responsibility审计意见段 opinion注册会计师的监管和盖章 auditor s signature会计师事务所的名称、地址和盖章 auditor s address报告日期 date of the Auditor s report无保留意见 unqualified audit report非无保留意见 modified audit report保留意见 qualified opinion 无法表示意见 disclaimer 否定意见 adverse