【文章內(nèi)容簡介】 ces全面質(zhì)量管理 quality control of auditEnforce the ethical guidance注冊會計師的法律責任Professional responsibility“深口袋”理論 deeppocket theory創(chuàng)新會計處理 creative accounting訴訟爆炸 litigation explosion違約 breach the contract過失 negligenceMisconduct欺詐 cheat / illegal acts審計目標 audit objectives懷疑態(tài)度 suspend財務報表認定： financial statement assertions存在 existence權利與義務 rights and obligations發(fā)生 occurrence完整性 pleteness準確性和計價 measurement and valuation分類和可理解性 classification and understandabilitypresentation and disclosure財務報表循環(huán) cyclesSales and receivables cyclePurchases and payables cycleWages and salaries cyclePetty cash cycleInventory recording cycle截止 cutoff審計任務約定書 the letter of engagement管理層聲明書 report of the directors’ responsibilities for the financial statement審計證據(jù) audit evidence審計工作底稿 audit working paper審計記錄 audit records計劃工作 planning重要性 material: information is material if its omission or misstatementcould influence theeconomic decisions of users taken on the basis of the financial audit risk檢查風險 detection risk重大錯報風險 risk of material misstatement in audit report風險評估 risk evaluation分析復核程序 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 munication符合性測試 pliance test控制測試 control test報表層次重大錯報 material misstatement on level of financial statement認定層次重大錯報 material misstatement on level of assertion實質(zhì)性程序 substantial procedures舞弊 fraud審計抽樣 sampling抽樣風險 sampling risk非抽樣風險 nonsampling risk統(tǒng)計抽樣 statistical sampling非統(tǒng)計抽樣 nonstatistical sampling銷售與收款循環(huán)審計 Sales and receivables cycle采購與付款循環(huán)審計 Purchases and payables cycle存貨與倉儲循環(huán)審計 Inventory recording cycle監(jiān)盤 physical inspection籌資與投資循環(huán)審計 Investment and finance cycle貨幣資金審計 Audit of monetary assets完成審計工作 finish the audit work期初余額 opening balance期后事項events after the balance sheet date或有事項contingent evens試算平衡表trail balance審計報告Audit report審計報告的要素標題 title收件人 receiver引言段 introduction管理層對財務報表的責任段 management’s responsibility for the financial statements 注冊會計師的責任段 auditor’s responsibility審計意見段 opinion注冊會計師的監(jiān)管和蓋章auditor’s signature會計師事務所的名稱、地址和蓋章auditor’s address報告日期 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第四篇：注冊會計師審計專業(yè)術語中英對照注冊會計師審計專業(yè)術語中英對照CPA《審計》考試英文答題常用詞匯： of financial statements 財務報表審計 procedures 執(zhí)行商定程序 levels of assurance 高水平保證 編制 可靠性 相關性 skepticism 職業(yè)謹慎 客觀性 petence 專業(yè)勝任能力 engagement letter 業(yè)務約定書 audit 連續(xù)審計 client 委托人 CPA 更換注冊會計師 existing CPA 現(xiàn)任注冊會計師 successor CPA 后任注冊會計師 preceding CPA前任注冊會計師 the audit report 出具審計報告 專家 board of directors 董事會 of the entity‘ s business 了解被審計單位情況 material misstatement risks評估重大錯報風險 the nature，timing and extent of the audit procedures 確定審計程序的性質(zhì)、時間和范圍 general knowledge of —— 初步了解的情況 more knowledge of—— 進一步了解的情況 prior year‘s working papers 以前工作底稿 of meeting 會議紀要 risks 經(jīng)營風險 適當性 estimate 會計估計 representations 管理層聲明 concern assumption 持續(xù)經(jīng)營假設 plan 審計計劃 audit areas 重點審計領域 錯誤 or additional procedures 修改或追加審計程序 of assets 侵占資產(chǎn) without substance 虛假交易 pressures 異常壓力 suspected nonpliance 涉嫌存在違法行為 重要性 the materiality level 超過重要性水平 the materiality level 接近重要性水平 acceptably low level 可接受水平 overall financial statement level and in related account balances and transaction levels 財務報表層和相關賬戶、交易層 or omissions 錯報或漏報 總計 events/events after the balance sheet date 期后事項 the financial statements 調(diào)整財務報表 additional audit procedures 實施追加的審計程序 risk 審計風險 risk 檢查風險 audit opinion 不適當?shù)膶徲嬕庖?misstatement 重大的錯報 misstatement 可容忍錯報 acceptable level of detection risk 可接受的檢查風險 level of material misstatement risk 重大錯報風險的評估水平 business 小規(guī)模企業(yè) system 會計系統(tǒng) test/test of control 控制測試 test 穿行測試 溝通 chart 流程圖 of internal control 重新執(zhí)行 evidence 審計證據(jù) procedures 實質(zhì)性程序 認定 發(fā)生 完整性 and obligations 權利和義務 and allocation 計價和分攤 截止 準確性 分類 檢查 of counting /physical inspection 監(jiān)盤 觀察 函證 計算 procedures 分析程序 核對 追查 sampling 審計抽樣 誤差 error 預期誤差 總體 risk 抽樣風險 risk 非抽樣風險 unit 抽樣單位 sampling 統(tǒng)計抽樣 error 可容忍誤差 risk of under reliance 信賴不足風險 risk of over reliance 信賴過度風險 risk of incorrect rejection 誤拒風險 risk of incorrect acceptance 誤受風險 trial balance 試算平衡表 and crossreferencing 索引和交叉索引 receipt 現(xiàn)金收入 disbursement 現(xiàn)金支出 statement 銀行對賬單 reconciliation 銀行存款余額調(diào)節(jié)表 sheet date 資產(chǎn)負債表日 realizable value 可變現(xiàn)凈值 倉庫 invoice 銷售發(fā)票 list 價目表 confirmation request 積極式詢證函 confirmation request 消極式詢證函 requisition 請購單 report 驗收報告 margin 毛利 overhead 制造費用 requisition 領料單 存貨盤點 certificate 債券 certificate 股票 report 審計報告 被審計單位 of the audit report 審計報告的收件人 opinion 無保留意見 opinion 保留意見 of opinion 無法表示意見 opinion 否定意見其他相關詞匯：注冊會計師審計 CPA audit內(nèi)部審計 internal audit政府審計 public sector audit賬項基礎審計 accounting numberbased audit風險導向?qū)徲嫹椒?riskoriented audit approach普華永道 Princewater – houseCoopers安永 Ernst amp。 Young畢馬威 KPMG德勤 Deloitte Touche Tohmatsu安達信 Arthur Anderson安然 Enron世通 world有限責任公司制 limited liability panies, LLCs有限責任合伙制 limited liability partnerships, LLPs國際會計師聯(lián)合會 IFAC國際審計和鑒證準則理事會 IAASB美國注冊會計師協(xié)會 AICPA中國注冊會計師協(xié)會 CICPA鑒證業(yè)務 assurance services審閱業(yè)務 review其他鑒證業(yè)務 audit related services注冊會計師的法律責任Professional responsibility“深口袋”理論 deeppocket theory創(chuàng)新會計處理 creative accounting訴訟爆炸 litigation explosion違約 breach the contract過失 negligence/Misconduct欺詐 cheat / illegal acts舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical global convergence /international convergence技術準則 technical standards注冊會計師職業(yè)道德規(guī)范 code of ethics for professio