審計的專業(yè)術(shù)語中英對照匯總

1、審計的專業(yè)術(shù)語中英對照匯總2008-10-14四大 ”會計 師事務(wù)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IFAC國際會計師聯(lián)合會下設(shè)的國際審計和鑒證準則理事會IAASB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(chǔ)審計accounting number-

2、based audit風(fēng)險導(dǎo)向?qū)徲嫹椒╮isk-oriented audit approach其他鑒證業(yè)務(wù)audit related services審閱業(yè)務(wù)review有限責(zé)任公司制limited liability companies, LLCs有限責(zé)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 accountants精選文庫Rules of professional conduct獨立independence客觀objectivity公正integrity專業(yè)勝任能力p

3、rofessional competence應(yīng)有關(guān)注due care保密confidentiality confidence職業(yè)行為professional conduct技術(shù)準則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 falsification of

4、 documents and records, the misappropriation of assets, or misapplication of accounting policies.差錯 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.更換會計師事務(wù)所Changes in professional appointments國際趨同global convergenc

5、e /international convergence鑒證業(yè)務(wù)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(zé)任Professional responsibility“深口袋 ”理論deep-pocket theory創(chuàng)新會計處理creative accounting-2精選文庫訴訟爆炸litigation explosion違約breach the contract過失negligenceMisconduct欺詐cheat / illegal acts審計目標audit

6、 objectives懷疑態(tài)度suspend財務(wù)報表認定：financial statement assertions存在existence權(quán)利與義務(wù)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 understandabilitypresentation and disclosure財務(wù)報表循環(huán)cyclesSales and receivables cyclePurchases and payables cycleWages an

7、d salaries cyclePetty cash cycleInventory recording cycle截止cut-off審計任務(wù)約定書the letter of engagement管理層聲明書report 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 material if its omission or m

8、isstatementcould influence the-3精選文庫economic decisions of users taken on the basis of the financial statements.審計風(fēng)險audit risk檢查風(fēng)險detection risk重大錯報風(fēng)險risk of material misstatement in audit report風(fēng)險評估risk evaluation分析復(fù)核程序analytical review procedures內(nèi)部控制internal control局限性limitation控制環(huán)境control environm

9、ent信息系統(tǒng)與溝通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審計抽樣sampling抽樣風(fēng)險sampling risk非抽樣風(fēng)險non-sampling risk統(tǒng)計抽樣statistical

10、sampling非統(tǒng)計抽樣non-statistical sampling銷售與收款循環(huán)審計Sales and receivables cycle采購與付款循環(huán)審計Purchases and payables cycle存貨與倉儲循環(huán)審計Inventory recording cycle-4s report精選文庫監(jiān)盤physical inspection籌資與投資循環(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引言段introduction管理層對財務(wù)報表的責(zé)任段 managements responsibility for the financial statements 注冊會計師的責(zé)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 signa