“四大”會計師事務所：
普華永道 Princewater - houseCoopers
安永 Ernst & Young
畢馬威 KPMG
德勤 Deloitte Touche Tohmatsu
安達信 Arthur Anderson
安然 Enron
世通 worldcom
國際機構的名稱：：
國際會計師聯合會 IFAC
國際會計師聯合會下設的國際審計和鑒證準則理事會 IAASB
美國注冊會計師協會 AICPA
中國注冊會計師協會 CICPA
審計 audit
內部審計 internal audit
政府審計 public sector audit
賬項基礎審計 accounting number-based audit
風險導向審計方法 risk-oriented audit approach
其他鑒證業(yè)務 audit related services
審閱業(yè)務 review
有限責任公司制 limited liability companies, LLCs
有限責任合伙制 limited liability partnerships, LLPs
注冊會計師職業(yè)道德規(guī)范 code of ethics for professional accountants
Rules of professional conduct
獨立 independence
客觀 objectivity
公正 integrity
專業(yè)勝任能力 professional competence
應有關注 due care
保密 confidentiality confidence
職業(yè)行為 professional conduct
技術準則 technical standards
保持實質上的獨立和形式上的獨立
The member is, and is seen to be independent
費用 fee
傭金 commission
經濟利益 interest
經濟利益的沖突 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. 差錯 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.
更換會計師事務所 Changes in professional appointments
國際趨同 global convergence /international convergence
鑒證業(yè)務 assurance services
全面質量管理 quality control of audit
Enforce the ethical guidance
注冊會計師的法律責任Professional responsibility
“深口袋”理論 deep-pocket theory
創(chuàng)新會計處理 creative accounting
訴訟爆炸 litigation explosion
違約 breach the contract
過失 negligence
Misconduct
欺詐 cheat / illegal acts
審計目標 audit objectives
懷疑態(tài)度 suspend
財務報表認定： financial statement assertions
存在 existence
權利與義務 rights and obligations
發(fā)生 occurrence
完整性 completeness
準確性和計價 measurement and valuation
分類和可理解性 classification and understandability
presentation and disclosure
普華永道 Princewater - houseCoopers
安永 Ernst & Young
畢馬威 KPMG
德勤 Deloitte Touche Tohmatsu
安達信 Arthur Anderson
安然 Enron
世通 worldcom
國際機構的名稱：：
國際會計師聯合會 IFAC
國際會計師聯合會下設的國際審計和鑒證準則理事會 IAASB
美國注冊會計師協會 AICPA
中國注冊會計師協會 CICPA
審計 audit
內部審計 internal audit
政府審計 public sector audit
賬項基礎審計 accounting number-based audit
風險導向審計方法 risk-oriented audit approach
其他鑒證業(yè)務 audit related services
審閱業(yè)務 review
有限責任公司制 limited liability companies, LLCs
有限責任合伙制 limited liability partnerships, LLPs
注冊會計師職業(yè)道德規(guī)范 code of ethics for professional accountants
Rules of professional conduct
獨立 independence
客觀 objectivity
公正 integrity
專業(yè)勝任能力 professional competence
應有關注 due care
保密 confidentiality confidence
職業(yè)行為 professional conduct
技術準則 technical standards
保持實質上的獨立和形式上的獨立
The member is, and is seen to be independent
費用 fee
傭金 commission
經濟利益 interest
經濟利益的沖突 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. 差錯 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.
更換會計師事務所 Changes in professional appointments
國際趨同 global convergence /international convergence
鑒證業(yè)務 assurance services
全面質量管理 quality control of audit
Enforce the ethical guidance
注冊會計師的法律責任Professional responsibility
“深口袋”理論 deep-pocket theory
創(chuàng)新會計處理 creative accounting
訴訟爆炸 litigation explosion
違約 breach the contract
過失 negligence
Misconduct
欺詐 cheat / illegal acts
審計目標 audit objectives
懷疑態(tài)度 suspend
財務報表認定： financial statement assertions
存在 existence
權利與義務 rights and obligations
發(fā)生 occurrence
完整性 completeness
準確性和計價 measurement and valuation
分類和可理解性 classification and understandability
presentation and disclosure