審計常用術語和外文

1、審計常用術語審計術語英語四大”會計師事務所：普華永道 Princewater - houseCoopers安永 Ernst & Young畢馬威KPMG德勤 Deloitte Touche Tohmatsu安達信 Arthur Anderson安然Enron世通 worldcom國際機構(gòu)的名稱： 國際會計師聯(lián)合會IFACIAASB國際會計師聯(lián)合會下設的國際審計和鑒證準則理事會美國注冊會計師協(xié)會AICPA中國注冊會計師協(xié)會CICPA審計audit內(nèi)部審計 internal audit政府審計 public sector audit賬項基礎審計 accounting number-based au

2、dit風險導向?qū)徲嫹椒?risk-oriented audit approach其他鑒證業(yè)務 audit related services審閱業(yè)務review有限責任公司制 limited liability companies, LLCs有限責任合伙制 limited liability partnerships, LLPs注冊會計師職業(yè)道德規(guī)范code of ethics for professional accountantsRules of professional conduct獨立 independence客觀 objectivity公正 integrity專業(yè)勝任能力 profe

3、ssional competence 應有關注due care 保密 confidentiality confidence 職業(yè)行為 professional conduct 技術準貝U technical standards保持實質(zhì)上的獨立和形式上的獨立The member is, and is seen to be independent費用fee傭金 commission經(jīng)濟利益interest經(jīng)濟利益的沖突 conflicts of interest舞弊 fraud: refers to intentional acts which may involve the falsificat

4、ion of documents and records, the misappropriation of assets, or misapplication of accounting policies.差琴昔 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.更換會計師事務所 Changes in professional appointments國際趨同 global c

5、onvergence /international convergence鑒證業(yè)務 assurance services全面質(zhì)量管理 quality control of auditEnforce the ethical guidance注冊會計師的法律責任Professional responsibility深口袋”理論 deep-pocket theory倉U新會計處理 creative accounting訴訟爆炸 litigation explosion違約 breach the contract過失 negligenceMisconduct欺詐 cheat / illegal act

6、s審計目標 audit objectives懷疑態(tài)度suspend財務報表認定：financial statement assertions存在 existence權(quán)利和義務 rights and obligations發(fā)生 occurrence完整性 completeness準確性和計價 measurement and valuation分類和可理解性 classification and understandability presentation and disclosure財務報表循環(huán)cyclesSales and receivables cyclePurchases and paya

7、bles cycleWages and salaries cyclePetty cash cycleInventory recording cycle截止 cut-off管理層聲明書審計任務約定書 the letter of engagementreport of the directors responsibilities for the financial statement審計證據(jù) audit evidence審計工作底稿 audit working paper審計記錄audit records計劃工作planning重要性 material: information is materi

8、al if its omission or misstatementcould influence theeconomic decisions of users taken on the basis of the financial statements.審計風險audit risk 檢查風險 detection risk重大錯報風險risk of material misstatement in audit report風險評估 risk evaluation分析復核程序 analytical review procedures內(nèi)部控制 internal control局限性 limitat

9、ion控制環(huán)境 control environment信息系統(tǒng)和溝通 information system and communication符合性測試 compliance test控制測試control test報表層次重大錯報 material misstatement on level of financial statement認定層次重大錯報 material misstatement on level of assertion實質(zhì)性程序 substantial procedures舞弊fraud審計扌由樣sampling扌由樣風險sampling risk非抽樣風險 non-sa

10、mpling risk統(tǒng)計扌由樣 statistical sampling非統(tǒng)計扌由樣 non-statistical sampling銷售和收款循環(huán)審計 Sales and receivables cycle采購和付款循環(huán)審計 Purchases and payables cycle存貨和倉儲循環(huán)審計Inventory recording cycle監(jiān)盤 physical inspection籌資和投資循環(huán)審計Investment and finance cycle貨幣資金審計 Audit of monetary assets完成審計工作 finish the audit work期初余額 opening balance期后事項 events after the balance sheet date或有事項 contingent evens試算平衡表trail balance審計報告Audit report審計報告的要素標題title收件人receiver弓丨言段introduction管理層對財務報表的責任段managemens responsibility for the financial statements注冊會計師的責任段auditor s responsibility審計意見段opinion注冊會計師的監(jiān)管和蓋章auditor s signature