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
國際會(huì)計(jì)師聯(lián)合會(huì) IFAC
國際會(huì)計(jì)師聯(lián)合會(huì)下設(shè)的國際審計(jì)和鑒證準(zhǔn)則理事會(huì) IAASB
美國注冊會(huì)計(jì)師協(xié)會(huì) AICPA
中國注冊會(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 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 integrity
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 involve 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 appointments
國際趨同 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
過失 negligence /Misconduct
欺詐 cheat / 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) cycles
Sales and receivables cycle
Purchases and payables cycle
Wages and salaries cycle
Petty cash cycle
Inventory 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: 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 internal control
局限性 limitation
控制環(huán)境 control environment
信息系統(tǒng)與溝通 information system and communication
符合性測試 compliance test
控制測試 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)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
采購與付款循環(huán)審計(jì) Purchases and payables cycle
存貨與倉儲(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 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
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 management’s responsibility for the financial statements
注冊會(huì)計(jì)師的責(zé)任段 auditor’s responsibility
審計(jì)意見段 opinion
注冊會(huì)計(jì)師的監(jiān)管和蓋章auditor’s signature
會(huì)計(jì)師事務(wù)所的名稱、地址和蓋章auditor’s address
報(bào)告日期 date of the Auditor’s report
無保留意見 unqualified audit report
非無保留意見 modified audit report
保留意見 qualified opinion
無法表示意見 disclaimer
否定意見 adverse
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
國際會(huì)計(jì)師聯(lián)合會(huì) IFAC
國際會(huì)計(jì)師聯(lián)合會(huì)下設(shè)的國際審計(jì)和鑒證準(zhǔn)則理事會(huì) IAASB
美國注冊會(huì)計(jì)師協(xié)會(huì) AICPA
中國注冊會(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 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 integrity
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 involve 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 appointments
國際趨同 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
過失 negligence /Misconduct
欺詐 cheat / 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) cycles
Sales and receivables cycle
Purchases and payables cycle
Wages and salaries cycle
Petty cash cycle
Inventory 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: 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 internal control
局限性 limitation
控制環(huán)境 control environment
信息系統(tǒng)與溝通 information system and communication
符合性測試 compliance test
控制測試 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)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
采購與付款循環(huán)審計(jì) Purchases and payables cycle
存貨與倉儲(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 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
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 management’s responsibility for the financial statements
注冊會(huì)計(jì)師的責(zé)任段 auditor’s responsibility
審計(jì)意見段 opinion
注冊會(huì)計(jì)師的監(jiān)管和蓋章auditor’s signature
會(huì)計(jì)師事務(wù)所的名稱、地址和蓋章auditor’s address
報(bào)告日期 date of the Auditor’s report
無保留意見 unqualified audit report
非無保留意見 modified audit report
保留意見 qualified opinion
無法表示意見 disclaimer
否定意見 adverse