审计的专业术语中英对照汇总

审计的专业术语中英对照汇总

2008-10-14

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

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

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

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

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

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

审计证据 audit evidence

审计工作底稿 audit working paper

审计记录 audit records

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

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

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

舞弊 fraud

审计抽样 sampling

抽样风险 sampling risk

非抽样风险 non-sampling risk

统计抽样 statistical sampling

非统计抽样 non-statistical sampling

销售与收款循环审计 Sales and receivables cycle

采购与付款循环审计 Purchases and payables cycle

存货与仓储循环审计 Inventory recording cycle

监盘 physical inspection

筹资与投资循环审计 Investment and finance cycle

货币资金审计 Audit of monetary assets

完成审计工作 finish the audit work

期初余额 opening balance

期后事项events after the balance sheet date

或有事项contingent evens

试算平衡表trail balance

审计报告

Audit report

审计报告的要素

标题 title

收件人 receiver

引言段 introduction

管理层对财务报表的责任段 management’s responsibility for the financial statements

注册会计师的责任段 auditor’s responsibility

审计意见段 opinion

注册会计师的监管和盖章auditor’s signature

会计师事务所的名称、地址和盖章auditor’s address

报告日期 date of the Auditor’s report

无保留意见 unqualified audit report

非无保留意见 modified audit report

保留意见 qualified opinion

无法表示意见 disclaimer

否定意见 adverse