“四大”會(huì)計(jì)師事務(wù)所：
普華永道 Princewater - houseCoopers
安永 Ernst & Young
畢馬威 KPMG
德勤 Deloitte Touche Tohmatsu
安達(dá)信 Arthur Anderson
安然 Enron
世通 worldcom
國(guó)際機(jī)構(gòu)的名稱：：
國(guó)際會(huì)計(jì)師聯(lián)合會(huì) IFAC
國(guó)際會(huì)計(jì)師聯(lián)合會(huì)下設(shè)的國(guó)際審計(jì)和鑒證準(zhǔn)則理事會(huì) IAASB
美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA
中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) CICPA
審計(jì) audit
內(nèi)部審計(jì) internal audit
政府審計(jì) public sector audit
賬項(xiàng)基礎(chǔ)審計(jì) accounting number-based audit
風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法 risk-oriented audit approach
其他鑒證業(yè)務(wù) audit related services
審閱業(yè)務(wù) review
有限責(zé)任公司制 limited liability companies, LLCs
有限責(zé)任合伙制 limited liability partnerships, LLPs
注冊(cè)會(huì)計(jì)師職業(yè)道德規(guī)范 code of ethics for professional accountants
Rules of professional conduct
獨(dú)立 independence
客觀 objectivity
公正 integrity
專業(yè)勝任能力 professional competence
應(yīng)有關(guān)注 due care
保密 confidentiality confidence
職業(yè)行為 professional conduct
技術(shù)準(zhǔn)則 technical standards
保持實(shí)質(zhì)上的獨(dú)立和形式上的獨(dú)立
The member is, and is seen to be independent
費(fèi)用 fee
傭金 commission
經(jīng)濟(jì)利益 interest
經(jīng)濟(jì)利益的沖突 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. 差錯(cuò) error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.
更換會(huì)計(jì)師事務(wù)所 Changes in professional appointments
國(guó)際趨同 global convergence /international convergence
鑒證業(yè)務(wù) assurance services
全面質(zhì)量管理 quality control of audit
Enforce the ethical guidance
注冊(cè)會(huì)計(jì)師的法律責(zé)任Professional responsibility
“深口袋”理論 deep-pocket theory
創(chuàng)新會(huì)計(jì)處理 creative accounting
訴訟爆炸 litigation explosion
違約 breach the contract
過(guò)失 negligence
Misconduct
欺詐 cheat / illegal acts
審計(jì)目標(biāo) audit objectives
懷疑態(tài)度 suspend
財(cái)務(wù)報(bào)表認(rèn)定： financial statement assertions
存在 existence
權(quán)利與義務(wù) rights and obligations
發(fā)生 occurrence
完整性 completeness
準(zhǔn)確性和計(jì)價(jià) measurement and valuation
分類和可理解性 classification and understandability
presentation and disclosure
普華永道 Princewater - houseCoopers
安永 Ernst & Young
畢馬威 KPMG
德勤 Deloitte Touche Tohmatsu
安達(dá)信 Arthur Anderson
安然 Enron
世通 worldcom
國(guó)際機(jī)構(gòu)的名稱：：
國(guó)際會(huì)計(jì)師聯(lián)合會(huì) IFAC
國(guó)際會(huì)計(jì)師聯(lián)合會(huì)下設(shè)的國(guó)際審計(jì)和鑒證準(zhǔn)則理事會(huì) IAASB
美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA
中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) CICPA
審計(jì) audit
內(nèi)部審計(jì) internal audit
政府審計(jì) public sector audit
賬項(xiàng)基礎(chǔ)審計(jì) accounting number-based audit
風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法 risk-oriented audit approach
其他鑒證業(yè)務(wù) audit related services
審閱業(yè)務(wù) review
有限責(zé)任公司制 limited liability companies, LLCs
有限責(zé)任合伙制 limited liability partnerships, LLPs
注冊(cè)會(huì)計(jì)師職業(yè)道德規(guī)范 code of ethics for professional accountants
Rules of professional conduct
獨(dú)立 independence
客觀 objectivity
公正 integrity
專業(yè)勝任能力 professional competence
應(yīng)有關(guān)注 due care
保密 confidentiality confidence
職業(yè)行為 professional conduct
技術(shù)準(zhǔn)則 technical standards
保持實(shí)質(zhì)上的獨(dú)立和形式上的獨(dú)立
The member is, and is seen to be independent
費(fèi)用 fee
傭金 commission
經(jīng)濟(jì)利益 interest
經(jīng)濟(jì)利益的沖突 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. 差錯(cuò) error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.
更換會(huì)計(jì)師事務(wù)所 Changes in professional appointments
國(guó)際趨同 global convergence /international convergence
鑒證業(yè)務(wù) assurance services
全面質(zhì)量管理 quality control of audit
Enforce the ethical guidance
注冊(cè)會(huì)計(jì)師的法律責(zé)任Professional responsibility
“深口袋”理論 deep-pocket theory
創(chuàng)新會(huì)計(jì)處理 creative accounting
訴訟爆炸 litigation explosion
違約 breach the contract
過(guò)失 negligence
Misconduct
欺詐 cheat / illegal acts
審計(jì)目標(biāo) audit objectives
懷疑態(tài)度 suspend
財(cái)務(wù)報(bào)表認(rèn)定： financial statement assertions
存在 existence
權(quán)利與義務(wù) rights and obligations
發(fā)生 occurrence
完整性 completeness
準(zhǔn)確性和計(jì)價(jià) measurement and valuation
分類和可理解性 classification and understandability
presentation and disclosure