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Auditing
审计
PART
Ⅰ
China Code
of Ethics for Certified Public Accountants
第一部分职业道德守则
appointment, removal and resignation of
auditor
注册会计师的任命、解聘和辞职
fundamental principles
基本原则
professional
ethics
职业道德
integrity
诚信
objectivity /
subjectivity
客观性
/
主观性
professional competence
and due care
专业胜任能力和应有的关注
confidentiality
保密
professional
behavior
职业行为
independence
独立性
bias
偏见
safeguard
防范措施
self-interest
自身利益
loans and
guarantees
贷款和担保
close business relationships
密切的商业关系
employment with an audit client
与审计客户发生雇佣关系
family and personal relationships
家庭和私人关系
gifts and
hospitality
礼品和款待
lowball
(向顾客)虚报低价
self-review
自我评价
advocacy
过度推介
familiarity
亲密关系
intimidation
外在压力
conflict of interest
利益冲突
client
acceptance
接受客户关系
engagement acceptance
承接业务
changes in a
professional appointment
客户变更委托
second
opinion
第二次意见
custody of client assets
保管客户资产
terminate
(使)终结;
(使)结束;解雇
eliminate
消除,排除
solicit
招揽;征求
network
网络
network firms
网络事务所
public
interest entities
公共利益实体
audit client that are public interest
entities
属于公共利益实体的审计客户
related entities
关联实体
engagement
period
业务期间
financial interest
经济利益
close family
member
其他近亲属
immediate family
主要近亲属
temporary
staff assignments
临时借出员工
the
member
of
the
audit
team
that
recently
served
as
a
director,
officer
or
specific
employee
of the audit client
(审计项目组成员)最近曾任审计
客户的董事、高级管理人员或特定员
工
acting as a director or officer of the
audit client
兼任审计客户的董事或高级管理人员
long association with an audit client
与审计客户存在长期业务关系
provision of non-assurance services to
audit clients
为审计客户提供非鉴证业务
valuation services
评估服务
taxation
services
税务服务
internal audit services
内部审计服务
IT systems
services
信息技术系统服务
litigation support services
诉讼支持服务
legal
services
法律服务
recruiting services
招聘服务
corporate
finance services
公司理财服务
overdue fee
逾期收费
contingent fee
或有收费
referral fee
介绍费
compensation
and evaluation policies
薪酬和业绩评价政策
actual
or threatened litigation
诉讼或诉讼威胁
nomination
任命;指派;提名
client
screening
客户甄别,客户筛选
successor auditor
后任注册会计师
present
auditor
现任注册会计师
predecessor auditor
前任注册会计师
PART
Ⅱ
Fundamentals to
Audit
audit
审计
auditor
审计师;审计人员
audit
objective
审计目标
audit plan
审计计划
audit strategy
审计策略
audit
evidence
审计证据
audit resources
审计资源
audit risk
审计风险
inherent
risk
固有风险
control
risk
控制风险
detection risk
检查风险
risk of
material misstatements
重大错报风险
Audit
risk=Inherent risk × Control risk × Detection risk
misstatement
错报;虚假陈述
factual
misstatement
事实错报
judgmental misstatement
判断错报
projected
misstatement
推断错报
error
错误(无意识做错)
manual voucher
手工传票;手工凭证
electric voucher
电子传票;电子凭证
contradiction
矛盾,对立,反驳,否认
inconsistent
矛盾的,不一致的
consistent with
与……一致,符合
acceptable
可接受的
unacceptable
不可接受的
professional skepticism
职业怀疑
professional
judgment
职业判断
combined approach
综合性方案
sufficient
充分的,足够的
sufficiency
充足,充分性
adequate
充足的,足够的
adequacy
充足,足够,适当
appropriate
适当的;占用、拨出
appropriateness
恰当,适当
appropriation
拨款,挪用
relevant
相关的
relevance
相关,相关性
reliable
可靠的
reliability
可靠性,可靠程度
available
可得到的,可利用的
availability
可得性,可用性,有效性
aggregate
合计,集合,总体,集合体;合计的、集合的
proficiency
熟练,精通
assertion
认定
rights and obligations
权利和义务
valuation
and allocation
计价和分摊
existence
存在
occurrence
发生
completeness
完整性
accuracy
准确性
classification and understandability
分类和可理解性
cut-off
截止
presentation
列报
disclosure
披露
CAATs(Computer-Assisted Audit
Techniques)
计算机辅助审计技术
application control
应用控制
general
control
一般
NET(nature, extent and timing)
性质、范围和时间安排
explicit
明确的,清楚的;直率的
implicit
暗示的;含蓄的