四大”会计师事务所：
普华永道 PWC安永 Ernst & Young毕马威 KPMG德勤 Deloitte
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 negligence Misconduct欺诈 cheat / illegal acts
审计目标 audit objectives怀疑态度 suspend
财务报表认定： financial statement assertions存在 existence权利与义务 rights and obligations发生 occurrence完整性 completeness准确性和计价 measurement and valuation分类和可理解性 classification and understandability presentation and disclosure
财务报表循环 cyclesSales and receivables cyclePurchases and payables cycleWages and salaries cyclePetty cash cycleInventory recording cycle
截止 cut-off审计任务约定书 the letter of engagement管理层