审计的专业术语中英对照汇总

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1、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publicse

2、ctoraudit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　　　　　　　　　　　Rul

3、esofprofessionalconduct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

4、经济利益的冲突conflictsofinterest舞弊fraud:referstointentionalactswhichmayinvolvethefalsificationofdocumentsandrecords,themisappropriationofassets,ormisapplicationofaccountingpolicies.差错error:referstotheunintentionalmisapplicationofaccountingpolicies,oversights

5、ormisinterpretationsoffactandclericalerrors.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qualitycontrolofaudit　　　　　　Enforcetheethicalguidance注册会计师的法律责任Professionalresponsibility“深口袋”理

6、论deep-pockettheory创新会计处理creativeaccounting诉讼爆炸litigationexplosion违约breachthecontract过失negligence　　Misconduct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completen

7、ess准确性和计价measurementandvaluation分类和可理解性classificationandunderstandability　　　　　　　presentationanddisclosure财务报表循环cyclesSalesandreceivablescyclePurchasesandpayablescycleWagesandsalariescyclePettycashcycleInventoryrecordingcycle截止cut-off审计任务约定书theletterofe

8、ngagement管理层声明书reportofthedirectors’responsibilitiesforthefinancialstatement审计证据auditevidence审计工作底稿auditworkingpaper审计记录auditrecords计划工作planning重要性material:informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisio