審計(jì)常用術(shù)語(yǔ)及外文

1、精品好資料學(xué)習(xí)推薦審計(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) IFAC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) IAASB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

2、number-based audit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 accountants Rules of professional conduct獨(dú)立 independence客觀 objectivity公正 int

3、egrity專業(yè)勝任能力 professional 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)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舞弊 fraud: refers to intentional acts which may involv

4、e the falsification 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 misinterpretations of fact and clerical errors.更換會(huì)計(jì)師事務(wù)所 Changes in professional appointmen

5、ts國(guó)際趨同 global convergence /international convergence鑒證業(yè)務(wù) assurance services全面質(zhì)量管理 quality control of audit Enforce 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創(chuàng)新會(huì)計(jì)處理 creative accounting訴訟爆炸 litigation explosion違約 breach the contract過(guò)失 negligence Misconduct欺詐 ch

6、eat / illegal 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 cyc

7、lePurchases 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

8、: information is material if its omission or misstatementcould influence the economic 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 in

9、ternal control局限性 limitation控制環(huán)境 control environment信息系統(tǒng)與溝通 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)抽樣 sampling抽樣風(fēng)

10、險(xiǎn) sampling risk非抽樣風(fēng)險(xiǎn) non-sampling risk統(tǒng)計(jì)抽樣 statistical sampling非統(tǒng)計(jì)抽樣 non-statistical sampling銷售與收款循環(huán)審計(jì) Sales and receivables cycle采購(gòu)與付款循環(huán)審計(jì) Purchases and payables cycle存貨與倉(cāng)儲(chǔ)循環(huán)審計(jì) 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)工作

11、 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引言段 introduction管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任段 managements responsibility for the financial statements注冊(cè)會(huì)計(jì)師的責(zé)任段 auditors responsibility審計(jì)意見(jiàn)段 opinion注冊(cè)會(huì)計(jì)師的監(jiān)管和蓋章auditors signature會(huì)計(jì)師