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 accounting number-based audit
风险导向审计方法 risk-oriented audit approach
chap. 2
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
chap. 3
注册会计师职业道德规范 code of ethics for professional accountants
rules of professional conduct
独立 independence
客观 objectivity
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 may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.
更换会计师事务所 changes in professional appointments
chap.4
国际趋同 global convergence /international convergence
鉴证业务 assurance services
全面质量管理 quality control of audit
enforce the ethical guidance
chap. 5
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 negligence
misconduct
欺诈 cheat / illegal acts
chap. 6
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 understandability
presentation and disclosure
财务报表循环 cycles
sales and receivables cycle
purchases and payables cycle
wages and salaries cycle
petty cash cycle
inventory 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
chap. 7
审计证据 audit evidence
审计工作底稿 audit working paper
审计记录 audit records
chap. 8
计划工作 planning
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.
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
chap. 9
风险评估 risk evaluation
分析复核程序 analytical review procedures
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
chap. 10
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
