審計(jì)常用術(shù)語及外文

1、審計(jì)常用術(shù)語審計(jì)術(shù)語英語四大”會(huì)計(jì)師事務(wù)所：普華永道 Princewater - houseCoopers安永 Ernst & Young畢馬威KPMG徳勤 Deloitte Touche Tohmatsu安達(dá)信 Arthur Anderson安然Enron世通 worldcom國際機(jī)構(gòu)的名稱：國際會(huì)訃師聯(lián)合會(huì)IFAC國際會(huì)計(jì)師聯(lián)合會(huì)下設(shè)的國際審汁和鑒證準(zhǔn)則理爭會(huì)IAASB矣國注冊會(huì)il師協(xié)會(huì)AICPA中國注冊會(huì)計(jì)師協(xié)會(huì)CICPA審計(jì)audit內(nèi)部審計(jì) internal audit政府審計(jì) public sector audit賬i項(xiàng)基礎(chǔ)審訃 accounting number-bas

2、ed audit風(fēng)險(xiǎn)導(dǎo)向?qū)徶椒ǎ簉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(huì)計(jì)師職業(yè)道徳規(guī)范 code of ethics for professional accountantsRules of professional conduct獨(dú)立 independence客觀 objectivity剛正 integrity專業(yè)勝任能力

3、 professional competence應(yīng)有關(guān)注due care保密 confidentiality confidence職業(yè)彳亍為 professional conduct技術(shù)準(zhǔn)則 technical standards保持實(shí)質(zhì)上的獨(dú)立和形式上的獨(dú)立The member is, and is seen to be independent費(fèi)用fee傭金 commission經(jīng)濟(jì)利益interest經(jīng)濟(jì)利益的沖突conflicts of interest舞鄭 fraud: refers to intentional acts which may involve the falsifica

4、tion of documents and records, the misappropriation of assets, or misapplication of accounting policies.差錯(cuò) error: refers to the unintentional misapplication of accounting policies, oversights or mismterpretations of fact and clerical errors.更換會(huì)汁師爭務(wù)所 Changes in professional appointments國際趨同 global co

5、nvergence /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(huì)汁師的法律責(zé)任Professional responsibility"深口袋”理論 deep-pocket theory創(chuàng)新會(huì)計(jì)處理creative accounting訴訟爆炸 litigation explosion違約 breach the contract過失 negligenceMisconduct欺詐 cheat / illegal

6、acts審計(jì)目標(biāo) audit objectives懷疑態(tài)度suspend財(cái)務(wù)報(bào)表認(rèn)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(zhǔn)確性和汁價(jià) measurement and valuation分類和 理解性 classification and under st an dab i 1 i t ypresentation and disclosure財(cái)務(wù)報(bào)表循環(huán)cyclesSales and receivables cyclePurchas

7、es and payables cycleWages and salaries cyclePetty cash cycleInventory recording cycle截止 cut-off審計(jì)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(jì)證據(jù) audit evidence審il 匸作底稿 audit working paper審計(jì)記錄audit records汁劃匸作planning重要性 material: inform

8、ation is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.審計(jì)風(fēng)險(xiǎn)audit risk檢査風(fēng)險(xiǎn) detection risk重大錯(cuò)扌N風(fēng)險(xiǎn) risk of material misstatement in audit report風(fēng)險(xiǎn)評(píng)估 risk evaluation分析復(fù)孩程序 analytical review procedures內(nèi)部控制 internal

9、control局限性 limitation控制壞境 control environment信息系統(tǒng)與交流 information system and communication符合性測試compliance test控制測試control test報(bào)表k?次重大錯(cuò)報(bào) material misstatement on level of financial statement認(rèn)定層次大錯(cuò)報(bào) material misstatement on level of assertion實(shí)質(zhì)性程序 substantial procedures舞舲fraud審計(jì)抽樣sampling抽樣風(fēng)險(xiǎn)sampling r

10、isk非抽樣風(fēng)險(xiǎn) non-sampling risk統(tǒng)計(jì)抽樣 statistical samplingI卜統(tǒng)汁抽樣 nonstatistical sampling銷售與收款循環(huán)審計(jì)Sales and receivables cycle采購與付款循環(huán)審計(jì)Purchases and payables cycle存貨與倉儲(chǔ)循環(huán)審訃Inventory recording cycle監(jiān)盤 physical inspection籌資與投資循環(huán)審計(jì)Investment and finance cycle貨幣資金審計(jì) Audit of monetary assets完成審計(jì):作 finish the audi

11、t work期初余額 opening balance期后爭項(xiàng) events after the balance sheet date或有事項(xiàng) contingent evens試算'F衡表 trail balance審汁報(bào)告Audit report審il報(bào)告的要素1/1標(biāo)題title收件人receiver引言段 introduct ion管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任段 management * s responsibility for the financial statements注冊會(huì)計(jì)師的責(zé)任段auditor* s responsibility審訃總見段opinion注冊會(huì)計(jì)師的監(jiān)管和蓋auditor* s signature