>>>>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DeloitteToucheTohmatsu
安达信ArthurAnderson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internalaudit政府审计publicsectoraudit
账项基础审计accountingnumber-basedaudit风险导向审计方法risk-orientedauditapproach
其他鉴证业务auditrelatedservices审阅业务review
有限责任公司制limitedliabilitycompanies,LLCs有限责任合伙制limitedliabilitypartnerships,LLPs
注册会计师职业道德规范codeofethicsforprofessionalaccountants
>>>>Rulesofprofessionalconduct独立independence客观objectivity公正integrity
专业胜任能力professionalcompetence应有关注duecare
保密confidentialityconfidence职业行为professionalconduct技术准则technicalstandards
保持实质上的独立和形式上的独立
Thememberis,andisseentobeindependent费用fee佣金commission
经济利益interest
经济利益的冲突conflictsofinterest
舞弊fraud:referstointentionalactswhichmayinvolvethefalsificationofdocumentsandrecords,themisappropriationofassets,ormisapplicationofaccountingpolicies.差错error:referstotheunintentionalmisapplicationofaccountingpolicies,oversightsormisinterpretationsoffactandclericalerrors.
更换会计师事务所Changesinprofessionalappointments
国际趋同globalconvergence/internationalconvergence鉴证业务assuranceservices
全面质量管理qualitycontrolofauditEnforcetheethicalguidance
注册会计师的法律责任Professionalresponsibility“深口袋”理论deep-pockettheory创新会计处理creativeaccounting
>>>>诉讼爆炸litigationexplosion
违约breachthecontract过失negligenceMisconduct欺诈cheat/illegalacts
审计目标auditobjectives怀疑态度suspend
财务报表认定:financialstatementassertions存在existence
权利与义务rightsandobligations发生occurrence完整性completeness
准确性和计价measurementandvaluation
分类和可理解性