審計(jì)常用術(shù)語(yǔ)和外文

1、審計(jì)常用術(shù)語(yǔ)審計(jì)術(shù)語(yǔ)英語(yǔ)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德勤 Deloitte Touche Tohmatsu安達(dá)信 Arthur Anderson安然Enron世通 worldcom國(guó)際機(jī)構(gòu)的名稱： 國(guó)際會(huì)計(jì)師聯(lián)合會(huì)IFACIAASB國(guó)際會(huì)計(jì)師聯(lián)合會(huì)下設(shè)的國(guó)際審計(jì)和鑒證準(zhǔn)則理事會(huì)美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)AICPA中國(guó)注冊(cè)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賬項(xiàng)基礎(chǔ)審計(jì) accounting number-based au

2、dit風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法 risk-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(cè)會(huì)計(jì)師職業(yè)道德規(guī)范code of ethics for professional accountantsRules of professional conduct獨(dú)立 independence客觀 objectivity公正 integrity專業(yè)勝任能力 profe

3、ssional competence 應(yīng)有關(guān)注due care 保密 confidentiality confidence 職業(yè)行為 professional conduct 技術(shù)準(zhǔn)貝U 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(huì)計(jì)師事務(wù)所 Changes in professional appointments國(guó)際趨同 global c

5、onvergence /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(cè)會(huì)計(jì)師的法律責(zé)任Professional responsibility深口袋”理論 deep-pocket theory倉(cāng)U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 act

6、s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)利和義務(wù) rights and obligations發(fā)生 occurrence完整性 completeness準(zhǔn)確性和計(jì)價(jià) measurement and valuation分類和可理解性 classification and understandability presentation and disclosure財(cái)務(wù)報(bào)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(jì)任務(wù)約定書 the letter of engagementreport of the directors responsibilities for the financial statement審計(jì)證據(jù) audit evidence審計(jì)工作底稿 audit working paper審計(jì)記錄audit records計(jì)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(jì)風(fēng)險(xiǎn)audit risk 檢查風(fēng)險(xiǎn) detection risk重大錯(cuò)報(bào)風(fēng)險(xiǎn)risk of material misstatement in audit report風(fēng)險(xiǎn)評(píng)估 risk evaluation分析復(fù)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(cè)試 compliance test控制測(cè)試control test報(bào)表層次重大錯(cuò)報(bào) material misstatement on level of financial statement認(rèn)定層次重大錯(cuò)報(bào) material misstatement on level of assertion實(shí)質(zhì)性程序 substantial procedures舞弊fraud審計(jì)扌由樣sampling扌由樣風(fēng)險(xiǎn)sampling risk非抽樣風(fēng)險(xiǎn) non-sa

10、mpling risk統(tǒng)計(jì)扌由樣 statistical sampling非統(tǒng)計(jì)扌由樣 non-statistical sampling銷售和收款循環(huán)審計(jì) Sales and receivables cycle采購(gòu)和付款循環(huán)審計(jì) Purchases and payables cycle存貨和倉(cāng)儲(chǔ)循環(huán)審計(jì)Inventory recording cycle監(jiān)盤 physical inspection籌資和投資循環(huán)審計(jì)Investment and finance cycle貨幣資金審計(jì) Audit of monetary assets完成審計(jì)工作 finish the audit work期初余額 opening balance期后事項(xiàng) events after the balance sheet date或有事項(xiàng) contingent evens試算平衡表trail balance審計(jì)報(bào)告Audit report審計(jì)報(bào)告的要素標(biāo)題title收件人receiver弓丨言段introduction管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任段managemens responsibility for the financial statements注冊(cè)會(huì)計(jì)師的責(zé)任段auditor s responsibility審計(jì)意見段opinion注冊(cè)會(huì)計(jì)師的監(jiān)管和蓋章auditor s signature