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
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 cycles Sales and receivables cycle Purchases and payables cycle Wages and salaries cycle Petty cash cycle Inventory recording cycle
截止 cut-off 审计任务约定书 the letter of engagement 管理层声明书 report of the directors’ responsibilities for the financial statement
审计证据 audit evidence 审计工作底稿 audit working paper 审计记录 audit records
计划工作 planning 重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.
审计风险 audit risk 检查风险 detection risk 重大错报风险 risk of material misstatement in audit report
风险评估 risk evaluation 分析复核程序 analytical review procedures 内部控制 internal control 局限性 limitation 控制环境 control environment 信息系统与沟通 information system and communication 符合性测试 compliance test
控制测试 control test 报表层次重大错报 material misstatement on level of financial statement 认定层次重大错报 material misstatement on level of assertion 实质性程序 substantial procedures
期初余额 opening balance 期后事项events after the balance sheet date
或有事项contingent evens 试算平衡表trail balance
审计报告 Audit report
审计报告的要素 标题 title 收件人 receiver 引言段 introduction
管理层对财务报表的责任段 management’s responsibility for the financial statements 注册会计师的责任段 auditor’s responsibility 审计意见段 opinion 注册会计师的监管和盖章auditor’s signature 会计师事务所的名称、地址和盖章auditor’s address 报告日期 date of the Auditor’s report