审计常用术语及外文

审计常用术语审计术语英语四大” 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精品资料内部审计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 accountantsrules 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, themisappropriation of assets, or misapplication of accounting policies.差错 error: refers to the unintentional misapplication of accounting policies, oversights ormisinterpretations 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 auditenforce 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negligencemisconduct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 understandabilitypresentation and disclosure财务报表循环cyclessales and receivables cyclepurchases and payables cyclewages and salaries cyclepetty cash cycleinventory 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 economicdecisions 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 addres