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 n...
