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