Auditor Reputation, Audit Opinion, and Eamings Management
审计与内部控制英语词汇
ACCA2.6〈审计与内部控制Audit and Internal Review〉词汇表（372词)序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析(法，学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法，学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会，审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单，余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计(查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术(CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理，公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统）92 date of report 报告的日期93 depreciation 折旧，贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集 104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格/ 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的CIS 控制137 general reports to mangement 对（牛犬等的)疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间—银行查证程序过程150 IAPS 1001 CIS environments-stand—alone microcomputers IAPS 1001 CIS 环境—单机微型计算器151 IAPS 1002 CIS environments-on—line computer systems IAPS 1002 CIS 环境—（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境—数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的IAPS 1005 特别的考虑 154 IAS 2 inventories 信息家电2 库存155 IAS 10 events after the balance sheet date 在平衡sheeet 日期後面的信息家电10 事件156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires (ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB)175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants (IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定250 考虑182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据—补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的isa 700 审计(查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含audited 财务报表的其他信息201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表202 isas and rss isas 和rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务，法定责任208 levels of assurance 保险程度，保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销，市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non—current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non—sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on—line computer systems (与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计，作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论 249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后 265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵，准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk—based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计(查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税，营业税305 sales 销售，销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships 可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1：integrity,objectivity and independence 声明1: 完整，客观性和独立322 statement 2：the professional duty of confidence 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明3: 广告法(学），宣传和获得专业性工作 324 statement 5:changes in professional appointment 声明5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems—based approach 以系统为基础的方式344 tangible non—current assets 有形的非流动资产345 tendering 投标，清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买 354 trade accounts payable listing 贸易应付帐款挂牌355 training 培训356 treasury 国库，库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
审计英语生产与存货循环的审计
审计英语生产与存货循环的审计一、考情分析从专业阶段历年考试情况来看,在往年考试中曾针对该章存货监盘的知识点考查了英语,本章属于重点章节,每年必考,考点具有明显的特征。
尤其是对“存货的监盘”这一知识点的考查,主要以简答题为主。
二、专业词汇生产与存货循环：Production and inventory cycle存货监盘：Supervision of inventory count控制测试：Test of control实质性程序：Substantive procedures检查：Inspect观察：Observe可靠性：Reliability发生：Occurrence完整性：Completeness权利和义务：Rights and obligations认定：Assertions重大错报风险：Risk of material misstatement顺查：Trace逆查：Vouch截止：Cut-off资产负债表日：Balance sheet date盘点日：Counting date调整：Adjustment替代审计程序：Alternative audit procedures存在性：Existence充分的：Sufficient适当的：Appropriate审计证据：Audit evidence无保留意见：Unqualified opinion第三方：Third party受托代存存货：Consigned inventory抵押物：Pledge债权人：Creditor三、重点、难点讲解存货监盘Supervision of inventory taking注册会计师应当实施下列审计程序，对存货的存在和状况获取充分、适当的审计证据：CPA should perform following audit procedures to obtain sufficient appropriate audit evidences related to existence and condition of inventory.（1）账——对期末存货记录实施审计程序，以确定其是否准确反映实际的存货盘点结果。
注册会计师英语复习笔记-词汇
总论一、注会财经专业英语考试趋势及规律简要总结1.中国注册会计师考试加强对财经专业英语的考查力度已成为不可逆的大趋势。
2.相对“宽进严出”的“6+1”考试模式，作为收官之战的综合阶段考试对财经专业英语的考查力度不断加强，不但是100分以内的必答题，而且分值比重连年增加。
财经专业英语已成为广大注会学员能否最终修成“正果”，如愿拿到注会证书的一大挑战。
3.财经专业英语考查形式的层次感逐渐清晰，“两极分化”趋势明显，即：专业阶段对财经专业英语的考查形式为“中文读题英文答题”，综合阶段则为“英文读题英文答题”，对读、写、译的要求更为全面。
4.从2010年至今，综合阶段财经专业英语共计考查三年，加之样题，目前可以据此总结出一些基本规律，作为我们备考的参考。
这些规律主要涉及：考查形式、知识覆盖面、答题字数要求、表达方式要求、答题思路、文体要求等等。
所有上述这些内容，包括历年考题在内，在稍后的针对综合阶段的《财经英语》课程中会给大家进行深入的分析讲解。
总结：我们现在需要考虑的已经不是学不学财经专业英语的问题了，而是要研究如何把财经专业英语学好的问题！学好财经专业英语具有必要性（为了拿证书）、迫切性（时间不多矣）、挑战性（学起来不容易）、技巧性（要有正确的方法论）和实用性（不光为了应对考试，以后职场竞争、教育孩子也用得到）！二、学好注会财经专业英语，必须首先解决思想问题“软的往往是最硬的，虚的往往是最实的！”对于广大学员来讲，学好财经专业英语，不单单是技术问题，更是思想问题！就是愿不愿学、肯不肯学的问题！1.人在矮檐下，不得不低头！你想拿中国注会证书，就必须遵循中注协制定的游戏规则，他考什么，你就学什么！任何抱怨、指责、愤怒甚至谩骂都丝毫于事无补，只能更坏了你的心绪！清净心生智慧！满心都是“恼怒烦”，怎么能够静下心来学习好英语。
2.要不畏困难！要树立信心！（1）发昏当不了死！宁可战死，也不吓死！（2）英语说白了，也是一门技能，就跟会骑自行车一样！你十年不骑自行车，让你再骑，是不是稍微熟悉下还会骑？！英语也是如此，学过了，现在创造条件重温下，会很快重拾起来的！（3）要有“四心”必须下定战胜英语的决心、树立学好英语的信心、保持学习英语的耐心、拥有坚持学习的恒心！眼光要放长远，学好英语，不光为了应对考试，而是为了提升自身的核心竞争力，获得自身职业生涯的可持续发展。
注册会计师审计专业术语中英对照
注册会计师审计专业术语中英对照CPA《审计》考试英文答题常用词汇：1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materiality 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events/events after the balance sheet date 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.control test/test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.existence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cut-off 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting /physical inspection 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见其他相关词汇：注册会计师审计CPA 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有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPs国际会计师联合会IFAC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鉴证业务assurance services审阅业务review其他鉴证业务audit related services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.国际趋同global convergence /international convergence技术准则technical standards注册会计师职业道德规范code of ethics for professional accountants/Rules of professional conduct全面质量管理quality control of audit独立independence公正integrity应有关注due care职业怀疑态度an attitude of professional skepticism保密confidentiality confidence职业行为professional conduct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更换会计师事务所Changes in professional appointments审计目标audit objectives财务报表认定：financial statement assertions准确性和计价measurement and valuation分类和可理解性classification and understandability列报和披露presentation and disclosure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审计工作底稿audit working paper审计记录audit records计划工作planning重要性materiality：information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.重大错报风险risk of material misstatement in audit report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非统计抽样non-statistical sampling销售与收款循环审计Sales and receivables cycle采购与付款循环审计Purchases and payables cycle存货与仓储循环审计Inventory recording cycle筹资与投资循环审计Investment and finance cycle货币资金审计Audit of monetary assets完成审计工作finish the audit work期初余额opening balance或有事项contingent evens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注册会计师的签名和盖章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无保留意见审计报告unqualified audit report非无保留意见审计报告modified audit report。
审计独立性的缺失和审计失败【外文翻译】3
外文翻译原文Auditor Independence Denciencies &Alleged Audit FailuresMaterial source:Author: Michael A. PearsonABSTRACT: Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number ot CPAs believe independence denciencies exist, and some CPAs admit to personal independence impairment.A recent rash of alleged audit failures in the United States has caused considerable concern among users of financial statements and has brought renewed attention to the ethical concept of auditor independence. Klott (1984) reports that the auditing profession appears "pressured by fierce competition for clients to cut costs on audit examinations at a time when business transac tions have become more complicated to trace and evaluate.” He further states，"There is added concern that competitive pressures may have eroded some of the independence of the auditor •… [The] fight for clients may force the auditor to bend ms opinion in marginal cases in favor of a client and to endorse a company's financial statement rather than risk losing the client.M The American Institute of Certified Public Accountants (AICPA) has identified Improving the Quality of Practice by CPAs' as one of 14 major issues confronting the accounting/auditing profession. Independence and Objectivity1is another critical topic (AICPA, 1984). This article provides empirical data on these matters and discusses the extent to which certain independence-related quality control problems exist. Reasons for audit failuresAn audit failure takes place when an auditor indicates to the public that a client’s financial statements are fairly presented in accordance with generally accepted accounting principles when in fact they are not. Perry (1984)，former chief accountant of the U.S. Securities and Exchange Commission’s Division ofEnforcement, believes the five most common reasons for audit failures (hereafter described as the PeiTy acts1) are M scope restrictions, incompetence, auditing by conversation，not critically evaluating transactions，[and] lack of objectivity and skepticism.”Each of the Perry acts can be directly linked to the concept of auditor independence. Independence, which is one element of an auditing firm's quality control system, is defined by the accounting/auditing profession in the United States as ff the ability to act with integrity and objectivity n (AICPA, 1985)- Agreeing to a significant client-imposed scope restriction，accepting the word of management for something that normally requires independent vermcation, knowingly neglecting the critical evaluation of a significant client transaction, and lacking objectivity and skepticism (by，for example, agreeing to objectionable client requests or demands for the purpose of keeping a client contented) are acts whicn in each case would indicate that the auditor in fact lacks independence. An auditor who commits any of these deeds is not performing with integrity nor is the auditor acting in an objective manner. Instead, he or she is subordinating audit judgment to the client. Such an auditor is not free from bias and is not truly able to express an impartial opinion on the fair presentation of the client's financial statements.Incompetence can also be viewed in the context of independence deficiency- An auditor who completes an engagement despite not having the level of training and experience necessary for the particular engagement is in essence acting without integrity. Such an engagement should never be accepted (unless the auditor believes the expertise can be obtained to iinish the audit work adequately). It is certainly questionable how objective an auditor can be when he or she lacks appropriate training and experience.Quality of practice questionnaireIdeally, auditors of financial statements are independent in every sense of the word. If the five Perry acts are taking place with any significant degree of frequency, then steps must be taken to prevent future occurrences. This section describes the results of a research project designed to assist in determining the prevalence of the Perry acts.A mail questionnaire which asked potential respondents how often they perceived each of the five Perry acts to occur in audit practice and whether they themselves were ever guilty of such acts was prepared and mailed to a sample of certified public accountants (CPAs) in the United States. Two hundred fifty CPAsspecifically identified with the eight largest U-S- accounting firms (the f Big Eight1) and 250 CPAs specifically id entified with other firms (’non-Big Eight’）were randomly selected to receive the questionnaire. Only individual practitioners，partners, or shareholders/officers of professional corporations in public practice were included in this selection process.Of a total of 137 responses received, 120 were from CPAs who are currently involved in the independent auditing of financial statements in the United States; it is the responses of these 120 auditors that are discussed in this article- Big Eight CPAs represent 59 of the 120 responses; non-Big Eight total 61. A majority of both groupsreports more than 15years experience in auditing.TABLE1 Au di t or I nde pe nde nc e De f i c i e nc i e sPerceptions of independence deficienciesThe questionnaire included the statement, M How often do you think the following events or activities take place in the practice of independent auditing of financial statements in the United States (not specifically by your firm)?n Then the five Perry acts were described，along with possible response categories of ’Frequently’，’Occasionally、’Rarely、and ’Never、The acts and the perceived frequency of their occurrences appear in Table I.Responses of Big Eight and non-Big Eight CPAs are reported together in Table I because Chi-square statistics indicate the groups differ significantly at the 0.05 level only on responses to Statement A. (Responding non-Big Eight CPAs perceive the activity described in Statement A as occurring more often than responding Big Eight CPAs.)Three-quarters of the respondents feel that either 'frequently1 or 'occasionally1 a CPA accepts (or permits a subordinate to accept) the word of management for something that normally requires independent verification. Almost that many respond in the same fashion with respect to the statement that an engagement is completed even though the CPA and/or subordinates do not have the appropriate levels of training or experience that the particular engagement warrants.One-half of the respondents indicate either •firequently’ or ’occasionally’ when replying to the question about how often a CPA agrees (or permits a subordinate to agree) to a client request or demand (other than a restriction on audit scope) for the purpose of keeping the client contented, even though the CPA knows that complying with the particular client request or demand is not appropriate under the circumstances- Over one-third respond by saying either frequently1 or occasionally* to the question of how often a CPA agrees (or permits a subordinate to agree) to a significant client-imposed scope restriction. Finally, slightly less than a third of the respondents cite either ’frequently1or ’occasionally1 when describing how often a CPA knowingly neglects (or permits a subordinate to neglect) the critical evaluation of a significant client transaction.When interpreting the questionnaire results in Table I, it is important to recognize that respondents were not referring to the occurrence of the Perry acts attheir own firms or within a specific category of firms (i.e M Big Eight or non-Big Eight). They were describing how often they perceive the acts are taking place in all practice of independent auditing of financial statements in the United States. In any case, however, it is clear that many respondents believe that each of the five Perry acts is happening in U.S. audit practice with more than just a negligible level of occurrence. Although the results in Table I indicate that relatively few respondents believe the Perry acts occur ’frequently’，many respondents feel the word 'occasionally1is a better description of oftenness than 'rarely1 or "never1-译文审计独立性的缺失和审计失败资料来作者：MichaelA.Pearson摘要：美国一些会计/审计界的专家声称，独立相关的质量控制问题是审计失败案例越来越多发生的的原因之一。
四大审计报告英文版精选全文完整版
可编辑修改精选全文完整版四大审计报告英文版Independent Auditors' ReportJYSZ (xx) No. 16013To China Export & Credit Insurance Corporation:We have audited the aompanying balance sheets of China Export & Credit Insurance Corporation (the "Company" ) as of December 31, xx and the related statements of ine, cash flows, statement of equity changes and notes to the financial statements for the year then ended.Responsibilities of managementThe Company's directors are responsible for the preparation of financial statements in pliance with Enterprise Aounting System and Aounting Standards for Business Enterprises. Such responsibilities include the following: (1) design, implementation and maintenance of financial statements and related internal controls, so there is no material misstatement due to fraud or error; (2) the selection and application of appropriate aounting policies; (3) reasonable aounting estimate.Responsibilities of auditorsOur responsibility is to express an opinion on these financial statements based on our audits. We conducted our audit in aordance with ChineseCertified Public Aountants Auditing Standards. Those standards require us to ply with the.professional ethics and to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.。
2020年(财务内部审计)常用审计英语词汇
（财务内部审计）常用审计英语词汇常用审计英语词汇1abilitytoperformthework能力履行工作2acceptanceprocedures接受程序3accountability经管责任,问责性4accountingestimate会计估计5accountsreceivablelisting应收账款列表6accountsreceivable应收账款7accrualslisting应计项目列表8accruals应计项目9accuracy准确性10adverseopinion否定意见11agedanalysis账龄分析12agents代理人13agreed-uponprocedures约定审查业务14analysisoferrors错误分析15anomalouserror反常的错误16appointmentethics接受任命的相关职业道德考虑17appointment任命18associatedfirms关联公司19associationofcharteredcertifiedaccounts（ACCA）英国特许注册会计师公会20assuranceengagement保证约定21assurance保证22audit审计,审核,核数23auditacceptance接受审计24auditapproach审计方法25auditcommittee审计委员会,审计小组26auditengagement审计业务约定书27auditevaluation审计评价28auditevidence审计证据29auditplan审计计划30auditprogram审计程序31auditreportasameansofcommunication作为沟通方式的审计报告32auditreport审计报告33auditrisk审计风险34auditsampling审计抽样35auditstaffing审计工作人员调配36audittiming审计时间安排37audittrail审计线索38auditingstandards审计准则39auditorsdutyofcare审计人员的审慎职责40auditorsreport审计报告41authorityattachedtoISAs遵守国际审计准则42automatedworkingpapers电子工作底稿43baddebts坏账44bank银行45bankreconciliation银行对账单,余额调节表46beneficialinterests受益47bestvalue最好的价值48businessrisk经营风险,商业风险49CadburycommitteeCadbury委员会50cashcount现金盘点51cashsystem现金系统52changesinnatureofengagement改变约定的性质上53chargesandcommitments费用和承诺54charities慈善机构55CISapplicationcontrols控制信息系统的应用控制56CISenvironmentsstand-alonemicrocomputers单机控制环境57clientscreening客户甄别58closelyconnected有密切关系59clubs俱乐部60communicationsbetweenauditorsandmanagement注册会计师和管理层的沟通61communicationsoninternalcontrol内部控制上的沟通62companiesact公司法63comparativefinancialstatements比较财务报表64comparatives比较的65competence能力66compilationengagement编辑约定书67completeness完整性68completionoftheaudit审计完成69compliancewithaccountingregulations符合～的作法会计规则70computersassistedaudittechniques（CAATs）计算机辅助审计技术（CAATs）71confidence保密72confidentiality保密性73confirmationofaccountsreceivable应收账款的询证74conflictofinterest利益冲突75constructiveobligation推定义务76contingentasset或有资产77contingentliability或有负债78controlenvironment控制环境79controlprocedures控制程序80controlrisk控制风险81controversy矛盾,冲突82corporategovernance公司治理机制83correspondingfigures对应数字84costofconversion转换成本,加工成本85cost成本86courtesy87creditors债权人88currentauditfiles本期审计档案89databasemanagementsystem（DBMS）数据库管理系统90dateofreport报告的日期91depreciation折旧,贬值92designofthesample抽样设计93detectionrisk检查风险94directverificationapproach直接核查法95directionaltesting定向测试96directorsemoluments董事酬金97directorsservecontracts董事服务合约98disagreementwithmanagement与管理层不一致99disclaimerofopinion拒绝表示意见100distributions分销,分派101documentingtheauditprocess记录审计程序102duecare合理关注103dueskillandcare合理技能和关注104economy经济105education教育106effectiveness效用,效果107efficiency效益,效率108eligibility/ineligibility合格/无被选资格109emphasisofmatter强调事项110engagementeconomics契约经济学111engagementletter业务约定书112error差错113evaluatingofresultsofauditprocedures审计程序结果的评估114examinations检查115existence存在性116expectations期望117expectederror期望误差118experience经验119expert专家120externalaudit独立审计,外部审计121externalreviewreports外部复核报告122fair公正123feenegotiation费用协商124finalassessmentofcontrolrisk控制风险的最终评定125finalaudit期末审计126financialstatementassertions财政报告认定127financial财务128finishedgoods产成品129flowcharts流程图130fraudanderror舞弊131fraud欺诈132fundamentalprinciples基本原理133generalCIScontrols一般的CIS控制134goingconcernassumption持续经营假设135goingconcern持续经营136goodsonsaleorreturn允许退货的销售137goodwill商誉138governance统治139hospitality款待140humanresources人力资源141incometax所得税142independentestimate独立估计143informationtechnology信息技术144inherentrisk固有风险145insurance保险146intangibles无形147integrity诚实148interimaudit中期审计149internalauditing内部审计150internalauditors内部审计师151internalcontrolevaluationquestionnaires（ICEQs）内部控制评价调查表152internalcontrolquestionnaires（ICQs）内部控制调查表153internalcontrolsystem内部控制系统154internalreviewassignment内部评价任务155internationalauditandassurancestandardsboard（IAASB）国际的审计和保证标准理事会（IAASB）156internationalauditingpracticestatements（IAPSs）国际审计实务声明（IAPSs）157internationalfederationofaccountants（IFAC）国际会计师联合会（IFAC）158inventorysystem盘存制度159inventoryvaluation存货估价160legalandregulations法规161legalobligation法定义务,法定责任162levelsofassurance保证程度163liability负债164limitationonscope审计范围限制165limitationofaudit审计的局限性166limitationsofcontrolssystem控制系统的局限性167litigationandclaims诉讼和赔偿168litigation诉讼169loans借款,贷款170longtermliabilities长期负债171management管理172managementintegrity管理层诚信173managementrepresentationletter管理当局声明书174marketing推销,营销,市场学175materialinconsistency重要的不一致176materialmisstatementsoffact重大误报177materiality重要性178measurement计量179microcomputers微型计算器180modifiedreports变更报告181narrativenotes描述注释182nature性质183negativeassurance消极保证184netrealizablevalue可变现净值185non-currentassetregister固定资产财产登记186non-executivedirectors非执行董事187non-samplingrisk非抽样风险188non-statutoryaudits非法定审计189objectivity客观性190occurrence出现191on-linecomputersystems在线计算器系统192openingbalances期初余额193operationalaudits经营审计,作业审计194otherinformation其他的信息195outsourcinginternalaudit将内审功能外包196overallreviewoffinancialstatements财务报表的总体回顾197overduefees过多的费用198overheadabsorption管理费用吸收199periodicplan定期的计划200permanentauditfiles永久审计档案201personalrelationships个人的亲属关系202planning计划编制203population抽样总体204precision精密205preliminaryassessmentofcontrolrisk控制风险的初步评估206prepayments预付款项207presentationanddisclosure列示和披露208problemsofaccountingtreatment会计处理的问题209procedures程序210proceduresafteracceptingnomination接受提名后的相关程序211procurement采购212professionaldutyofconfidentiality保密的职业责任213projectionoferrors错误的预测214provision备抵,准备215publicduty公共职责216publicinterest公众利益217publicity公众218purchaseledger购货分类账219purchasesandexpensessystem采购和费用系统220purchasescut-off采购截止日期221putonenquiry询价222qualifiedopinion保留意见223qualitativeaspectsoferrors错误的定性方面224randomselection随机选择225reasonableassurance合理保证226reassessingsamplingrisk重新评价抽样风险227reliability可靠性228remuneration报酬229reporttomanagement对管理层的报告230reporting报告231researchanddevelopmentcosts研发成本232reservationoftitle保留权力233reserves公积234revenueandcapitalexpenditure收入性和资本性支出235review复核236reviewengagement复阅约定237rights权利238rightsandobligations权利与义务239riskandmateriality风险和重要性240risk-basedapproach基于风险的审计方法241rotationofauditorappointments审计人员轮换242rulesofprofessionalconduct职业道德守则243salescut-off销售终止点244salessystem销售系统245salestax销售税,营业税246sales销售,销货247samplesize样本大小248samplingrisk抽样风险249samplingunits抽样单位250scheduleofunadjustederrors未调整的错误表251scopeandobjectivesofinternalaudit内部审计的范围和目标252segregationofduties职责分离253serviceorganization服务组织254significantfluctuationsorunexpectedrelationships重大（市价）波动或不能预料的(亲属)关系255soletraders个体营业者256sourcesofknowledge获取了解的来源257stakeholders利益相关人258standardisedworkingpapers标准化工作底稿259statisticalsampling统计抽样260statutoryaudit法定审计261statutorybooks法定簿记262statutoryduty法定责任263stewardship管理层的才智264strategicplan战略性计划265stratification分层266subsequentevents期后事项267substantiveprocedures实质性测试程序268substantivetests实质性测试269sufficientappropriateauditevidence充分、适当的审计证据270sundryaccruals各项应计费用271supervision监督272supervisoryandmonitoringroles监督的和监控角色273suppliersstatements供应商的对账单274systemandinternalcontrols系统和内部的控制275systematicselection系统选择法276systems-basedapproach系统审计方法277tangiblenon-currentassets有形固定资产278tendering投标,清偿279termsoftheengagement约定书的条件280testsofcontrol控制测试281theAGM股东周年大会282theboard委员会283threeEs三Es(效果、效率、经济)284timing定时285tolerableerror可容忍误差286tradeaccountspayableandpurchases贸易应付账款和采购287tradeaccountspayablelisting应付账款清单288TRUE真实289uncertainty不确定性290unduedependence过分依赖291unqualifiedauditreport无保留意见的审计报告292usingtheknowledge使用知识293usingtheworkofanexpert使用专家的工作294valuation计价，估价295valueformoney物有所值296voluntarydisclosure自愿披露297wagesandsalaries工资，薪金298wagessystem工资系统299workinprogress在产品300workingpapers工作底稿1、曾经富丽堂皇的古行宫已是一片荒凉冷落。
审计英语
audit审计CPA 注册会计师assurance 保证audit of financial statements 财务报表审计agreed-upon procedures 商定程序compilation 编制high levels of assurance 高保证水平moderate levels of assurance 中等保证水平credibility 可信性reliability 可靠性relevance 相关,相关性continuing professional education(CPE) 职业后续教育A uniform CPA examination 统一注会考试professional skepticism 职业谨慎objectivity 客观，客观性professional competence 专业胜任能力Senior CPA-in-charge 项目经理audit engagement letter 业务约定书recurring audit 连续审计、常年审计the client 委托人the nominated CPA 被提名审计师change CPA 更换审计师the existing CPA 现任审计师the preceding CPA 后任注册会计师The predecessor CPA 后任注册会计师audit appointment 审计委托the agreed term 约定条款accept an audit engagement 接受业务委托the objective of the engagement 委托目的the scope of the audit 审计范围issue the audit report 出具审计报告other CPA 其他注册会计师expert 专家withdraw 撤销an initial audit 初次审计the board of directors 董事会a change in engagement 变更约定书shareholder 股东component 组成部分knowledge of the entity’s business 了解被审计单位情况performing an audit of financial statements 实施财务报表审计assess inherent and control risks 评估固有风险和内部控制风险determine the nature, timing and extend of the audit procedures 决定审计程序的性质、时间和范围a general knowledge of, 初步了解a preliminary knowledge of 初步了解a more particular knowledge of 进一步了解prior to accepting an engagement 接受业务委托之前following acceptance of the engagement 接受业务委托之后update and revaluate information gathered previously 更新并重新评价以前收集的信息the prior year’s working papers 以前年度工作底稿director 董事senior operating personnel 高级管理人员internal audit personnel 内部审计人员internal audit reports 内部审计报告minutes of meeting 会议纪要material sent to shareholders or filed with regulatory authorities 寄送股东或报送临管部门备案的资料interim financial reports 中期财务报告management policy manual 管理政策手册chart of accounts 会计科目表exercise professional judgment 做出专业判断business risks(of the client) 经营风险management response thereto管理当局的对策appropriateness 适当性accounting estimate 会计估计management representations 管理层声明related party 关联方related party transaction 关联方交易going concern assumption 持续经营假设audit plan 审计计划the overall audit plan 总体审计计划the detailed audit plan 具体审计计划efficient audit 审计效率the size of the entity 被审计单位的规模the complexity of the audit 审计的复杂性the specific methodology and technology 具体的方法和技术financial performance 财务业绩material misstatement 重大遗漏significant audit areas 重点审计领域coordination 协调review 复核statutory responsibility 法定责任time budget 时间预算error 错误fraud 舞弊modified or additional procedure 修改或追加审计程序plan and perform audit procedure 计划和实施审计程序adequate accounting and internal control system 适当的会计和内部控制系统reduce but not eliminate 减少但不能消除manipulation 篡改falsification 伪造alteration of records or documents 更改文件或凭证misappropriation of assets 侵占资产transactions without substance 虚构交易misapplication of accounting policies 滥用会计政策the underlying records 原始凭证oversight or misinterpretation 疏忽或误解unusual pressures 异常压力accounting policy alternative 会计政策变更unusual transactions 异常交易incomplete files 不完整文件out of balance control accounts 财户余额不平衡lack of proper authorization 缺乏恰当的授权computer information systems environment 计算机信息系统环境inherent limitations of audit test 审计测试的固有限制discuss with management 与管理层讨论the remedial action 纠正措施seek legal advice 寻求法律咨询laws and regulations 法律与规章noncompliance 没有遵守withdrawal from the engagement 解除业务约定senior management 高级管理层detect noncompliance laws and regulations 发现没有遵守法律与规章的行为deliberate failure to record transactions 故意漏记交易senior management override of control 高级管理层逾越控制intentional misrepresentations being made to the CPA 故意对CPA做出错误陈述written representation 管理层声明the suspected noncompliance 涉嫌存在违法行为audit committee 审计委员会supervisory board 监事会regulatory and enforcement authorities 监管和执法机构materiality 重要性exceed the materiality level 超过重要性水平approach the materiality level 接近重要性水平an acceptably low level 可接受的低水平the overall financial statement level and in related 财务报表层面和account balances and transaction levels 相关账户、交易层面the detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报misstatements or omissions 错报或漏报the detected and the projected misstatements or omissions 已发现和推断的错报或漏报aggregate 累计subsequent events 期后事项contingencies 或有事项extend the scope of the substantive test 扩大实质性测试范围adjust the financial statements 调整财务报表perform additional audit procedures 执行追加的审计程序carry out extended or additional tests of control 实施扩大或追加的控制测试modify the nature, timing and extend 修改实质性程序的性质、时间of planned substantive procedures 和范围audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险inappropriate audit opinion 不恰当的审计意见material misstatement 重大错报analytical procedures risk 分析性测试风险substantive tests of the detail risk 细节测试风险tolerable misstatement 可容忍错报the combined level of inherent and control risks 固有风险和控制风险的综合水平the acceptable of detection risk 可接受的检查风险planned assessed level of control risk 计划评估的控制风险small business 小规模企业accounting system 会计系统internal control system 内部控制系统control environment 控制环境control procedures 控制程序compliance test 符合性程序test of control 控制测试walk-through test 穿行测试management letter 管理建议书material weakness in internal control 内部控制的重大缺陷risk assessment 风险评估control activities 控制活动information 信息communication 沟通monitoring 监督procedures manual 程序手册job descriptions 工作说明flow chart 流程图written narrative 文字叙述questionnaire 调查问卷reperformance of internal control 重新执行内部控制computer－assisted audit techniques 计算机辅助审计程序communication with management 与管理导沟通audit evidence 审计证据tests of control 控制测试substantive procedures 实质性程序sufficiency of audit evidence 审计证据的充分性appropriateness of audit evidence 审计证据的恰当性assertions 认定existence or occurrence 存在或发生completeness 完整性rights and obligations 权利与义务valuation or allocation 估价与分摊presentation and disclosure 表达与披露validity 合法性cut-off 截止mechanical accuracy 机械准确性classification 分类disclosure 披露inspection 检查supervision of counting 监盘observation 观察enquiry 询问confirmation 函证computation 计算analytical procedures 分析性程序vouch 核对aged trial balance 账龄分析表trace 追查audit sampling 审计抽样error 错误anomalous error 偶发性错误expected error 预期误差population 总体sampling risk 抽样风险non-sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样stratification 分层tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险the rate of deviation 偏离程度sample size 样本量required confidence level 可信赖水平the number of sampling units in the population 总体中样本的数量methods used 所选用的方法effective audit 审计效果efficient audit 审计效率audit working papers(documentation) 审计工作底稿working trial balance 试算平衡表adjusting and reclassification entries 调整和重分类分录audit mark 审计标识indexing and cross-referencing 索引和交叉索引permanent audit files 永久性档案current audit files 当期档案comprehensive working papers 综合类工作底稿audit-oriented working papers 业务类工作底稿reference working papers 备查类工作底稿the use of standardized working papers 使用标准工作底稿checklists 核对用清单cash receipt 现金收据cash disbursement 现金支出petty cash 零用现金custody 保管custodian 保管人internal control questionnaire 内部控制调查问卷walk-through of the system 系统的穿行测试segregation of duties 职责划分deposit slip 存款凭单purchase order 采购订单receiving report 验收报告general ledger 总分类账bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日check outstanding 未兑现支票change fund 找零备用金cash count 现金盘点kiting 开空头支票float period 浮游期cut-off bank statement 截止性银行对账单unearned revenue 预收账款net realizable value 可变现净值collateral 抵押sales order 销售通知单storeroom 仓库storekeeper 仓库保管员perpetual inventory record 永续盘存记录shipping document 货运文件bill of lading 提货单billing 开票sales invoice 销售发票footing 加总、合计price list 价目表aging schedule 账龄分析表aged trial balance 过期账项试算表break down 分解、按细目分类delinquent account 过期账户confirmation 函证positive confirmation request 积极式函证negative confirmation request 消极式函证advance 预付款purchase requisition 请购单purchase order 订购单vouchers payable 应付凭单vendor’s invoice 卖方发票discrepancy 差异description 货物的说明、种类vouchers 付款凭单treasurer 出纳员remittance 汇款、付款gross margin 毛利reasonableness 合理性authenticity 真实性overhead 期间费用manufacturing overhead 制造费用bill of materials 用料单inspection record 验收记录job cost 订单成本计算单labor cost distribution 人工成本分配表material requisition 领料单payroll summary 工资汇总表payroll ledger 工资登记薄production order 生产通知单production runs 生产流程rate and deduction authorization form 工资率及扣减授权表time card 计时卡time ticket 计时单accountability 成本会计routing sheet 流程表supplies 机物料消耗utilities 公用事业费job order 分批工作通知单inventory-taking 存货盘点test count 抽点inventory tag 存货标签bond certificate 债券stock certificate 股票broker’s advice 经纪人意见书paid-in-capital 实收资本treasury stock 库存股bond debenture 债券契约portfolio 证券组合投资leasehold 租赁的asset retirement order 资产报废通知单registrar 注册管理机构transfer agent 过户代理人trust company 信托公司negotiable instrument 流通票据collateral 抵押品liens and mortgages 留置与抵押minutes of board of directors 董事会会议记录trustee 受托管理人restrictive covenant 限制性条款contributed capital 实缴资本stub 存根audit report 审计报告the truthfulness of the audit report 审计报告的真实性the legitimacy of the audit report 审计报告的合法性entity 被审计单位、客户addressee of the audit report 审计报告的收件人unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion 否定意见introductory paragraph 引言段scope paragraph 范围段opinion paragraph 意见段explanatory paragraph 说明段material 重要professional language 专业术语scope limitation 范围限制unadjusted events 未调整事项adequately disclosed 适当披露the extent of impact on the financial statements 对会计报表反映的影响程序audit report on special purpose engagements 特殊目的的审计报告Audit Law, Audit Act审计法the Implementary Rules of the Audit law审计法实施条例audit criteria，audit standard审计标准auditing standard审计准则auditing principles审计原则audit manual审计手册Generally Accepted Auditing Standards公认审计准则audit laws and regulations审计法律规范audit system审计体制audit purview；audit jurisdiction；audit mandate审计权限audit responsibility审计职责audit supervision；supervision through auditing审计监督audit jurisdiction审计管辖权implementation of audit laws and regulations审计执法audit sanction审计处理audit penalty审计处罚conduct auditing in accordance with laws依法审计audit opinion审计意见audit decision审计决定audit suggestion, audit recommendation审计建议conclusion of audit review复核意见audit appeal审计复议audit hearing审计听证audit review审计复核audit strategy审计战略audit plan审计计划auditing program审计方案auditing objective审计目标audit scope 审计范围audit coverage审计内容audit conclusion审计结论audit assignments审计任务audit finding审计结果audit report审计报告audit method审计方法auditing process审计过程audit evidence审计证据audit test审计测试audit risk审计风险audit sampling审计抽样audit software审计软件auditing procedures审计程序audit investigation审计调查audit team审计小组audit trail审计线索working paper工作底稿auditing around the computer绕过计算机审计auditing through the computer通过计算机审计computer-assisted audit计算机辅助审计IT audit信息技术审计compliance audit, regularity audit合法性审计compliance audit合规性审计comprehensive audit综合审计value for money audit （VFM audit）效益审计performance audit绩效审计financial audit财务审计financial statement audit 财务报表审计audit of financial revenues and expenditures财务收支审计final account audit决算审计term-end accountability audit离任经济责任审计management audit管理审计project audit项目审计external audit外部审计internal audit内部审计government audit政府审计joint audit联合审计field audit实地审计final audit期末审计interim audit期中审计periodic audit定期审计initial audit初次审计preliminary audit初步审计post-audit 事后审计pre-audit事前审计concurrent audit事中审计special audit专项审计statutory audit法定审计successive audit后续审计follow up audit跟踪审计whole process auditing全过程审计surprise audit突击审计accountability audit经济责任审计middle term accountability audit任中经济责任审计audit report审计报告standard report标准报告long-form report长式报告short-form report短式报告audit working report审计工作报告Announcementof Audit Findings审计结果公告Auditor General审计长Deputy Auditor General 副审计长chief auditor审计主任senior auditor资深审计师auditor审计师（员）certified internal auditor（CIA）注册内部审计师certified information systems auditor（CISA）注册信息系统审计师certified public accountant（CPA）注册公共会计师chartered accountant（CA）特许会计师audit funds审计经费audit operating expense审计业务费special funds for auditing审计专项经费。
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Ｊｏｕｒｎａｌ ｏｆＭｏｄｅｍ Ａｃｃｏｕｎｔｉｎｇ ａｎｄ Ａｕｄｉｔｉｎｇ，Ｊｕｌｙ ２０１５，Ｖｏ１．１ １，Ｎｏ．７，３４１－３５２ ｄｏｉ：１０．１７２６５／１５４８．６５８３／２０１５．０７．００２
Ａｕｄｉｔｏｒ Ｒｅｐｕｔａｔｉｏｎ，Ａｕｄｉｔ Ｏｐｉｎｉｏｎ，ａｎｄ Ｅａｍｉｎｇｓ Ｍａｎａｇｅｍｅｎｔ： Ｅｖｉｄｅｎｃｅ Ｆｒｏｍ Ｆｒｅｎｃｈ Ｂ ａｎｋｉｎｇ Ｉｎｄｕｓｔｒｙ
Ｍａｎｅｌ Ｈａｄｒｉｃｈｅ Ｔｕｎｉｓ Ｕｎｉｖｅｒｓｉｔｙ，Ｔｕｎｉｓ，Ｔｕｎｉｓｉａ
Ｔｈｅ ａｉｍ ｏｆｔｈｉｓ ｒｅｓｅａｒｃｈ ｉｓ ｔｏ ｓｔｕｄｙ ｔｈｅ ｉｍｐａｃｔ ｏｆａｕｄｉｔｏｒ ｒｅｐｕｔａｔｉｏｎ ａｎｄ ａｕｄｉｔ ｏｐｉｎｉｏｎ ｏｎ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｉｎ Ｆｒｅｎｃｈ ｂａｎｋｓ．Ｔｈｉｓ ａｒｔｉｃｌｅ ｕｓｅｄ ａ ｓａｍｐｌｅ ｏｆ １６２ Ｆｒｅｎｃｈ ｂａｎｋｓ ｏｖｅｒ ｔｈｅ ｐｅｒｉｏｄ ｆｒｏｍ ２００５ ｔｏ ２０１２．Ｂｙ ｕｓｉｎｇ ｔｈｒｅｅ ｄｉｆｆｅｒｅｎｔ ｔｅｓｔｓ（１ｏｓｓ—ａｖｏｉｄａｎｃｅ，ｊｕｓｔ－ｍｅｅｔｉｎｇ－ｏｒ－ｂｅａｔｉｎｇ ｐｒｉｏｒ ｙｅａｒ’Ｓ ｅａｒｎｉｎｇｓ，ａｎｄ ａｂｎｏｒｍａｌ ｌｏａｎ ｌｏｓｓ ｐｒｏｖｉｓｉｏｎ）， ｔｈｅ ｆｉｎｄｉｎｇｓ ｏｆ ｔｈｉｓ ｐａｐｅｒ ｓｈｏｗ ｔｈａｔ ｂｏｔｈ ｈｉｇｈ ａｕｄｉｔｏｒ ｒｅｐｕｔａｔｉｏｎ ａｎｄ ｑｕａｌｉｆｉｅｄ ａｕｄｉｔ ｏｐｉｎｉｏｎ ｃｏｎｓｔｒａｉｎ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｔｏ ａｖｏｉｄ ｌｏｓｓ ｏｒ ｔｏ ｊｕｓｔ ｍｅｅｔ ｏｒ ｂｅａｔ ｐｒｉｏｒ ｙｅａｒ’Ｓ ｅａｒｎｉｎｇｓ ｉｎ ｂａｎｋｓ．Ｉｎ ｓｅｐａｒａｔｅ ｔｅｓｔｓ ｒｅｌａｔｅｄ ｔｏ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｔｈｒｏｕｇｈ ａｂｎｏｒｍａｌ ｌｏａｎ ｌｏｓｓ ｐｒｏｖｉｓｉｏｎｓ，ｔｈｅ ｐａｐｅｒ ａｌｓｏ ｆｉｎｄｓ ｔｈａｔ ｈｉｇｈ ａｕｄｉｔｏｒ ｒｅｐｕｔａｔｉｏｎ ｃｏｎｓｔｒａｉｎｓ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ．Ｑｕａｌｉｆｉｅｄ ａｕｄｉｔ ｏｐｉｎｉｏｎ ｈａｓ ａ ｎｅｇａｔｉｖｅ ｂｕｔ ｎｏｎ－ｓｉｇｎｉ１５ｃａｎｔ ｅｆｆｅｃｔ ｏｎ ａｂｎｏｒｍａｌ ｌｏａｎ ｌＯＳＳ ｐｒｏｖｉｓｉｏｎｓ．
Ｋｅｙｗｏｒｄｓ．＂ａｕｄｉｔ ｏｐｉｎｉｏｎ，ａｕｄｉｔｏｒ ｒｅｐｕｔａｔｉｏｎ，ｅａｒｎｉｎｇｓ ｂｅｎｃｈｍａｒｋｓ，ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ，ｌｏａｎ ｌｏｓｓ ｐｒｏｖｉｓｉｏｎｓ
Ｉｎｔｒｏｄｕｃｔｉｏｎ Ｔｈｅ ｅｘｔｅｒｎａｌ ａｕｄｉｔｏｒ ｐｌａｙｓ ａ ｖｉｔａｌ ｒｏｌｅ ｉｎ ｔｈｅ ｃｏｒｐｏｒａｔｅ ｇｏｖｅｒｎａｎｃｅ ｍｏｓａｉｃ ｔｈｒｏｕｇｈ ｉｔｓ ｉｎｆｌｕｅｎｃｅ ｏｎ ｐｒｏｍｏｔｉｎｇ ｔｈｅ ｑｕａｌｉｔｙ ｏｆ ｆｉｎａｎｃｉａｌ ｒｅｐｏｒｔｉｎｇ．Ｆｒｏｍ ｔｈｉｓ ｏｐｔｉｃ，ａｎ ａｕｄｉｔｏｒ ａｃｔｓ ａｓ ａ ｇｕａｒｄｉａｎ ｏｆ ｔｈｅ ｍａｎａｇｅｍｅｎｔ’ｓ ｂｅｈａｖｉｏｕｒ，ｅｓｐｅｃｉａｌｌｙ ｗｈｅｎ ｔｈｅｒｅ ｉｓ ａｎ ｉｎｃｒｅａｓｅｄ ｔｅｎｄｅｎｃｙ ｏｆ ｅａｒｎｉｎｇｓ ｍａｎｉｐｕｌａｔｉｏｎ．Ｉｎ ｔｈｉｓ ｃｏｎｔｅｘｔ ｏｆ ｔｈｅｓｅ ｃｈａｌｌｅｎｇｅｓ，ｎｕｍｅｒｏｕｓ ｓｔｕｄｉｅｓ ｈａｖｅ ａｔｔｅｍｐｔｅｄ ｔｏ ｅｓｔａｂｌｉｓｈ ａ ｒｅｌａｔｉｏｎｓｈｉｐ ｂｅｔｗｅｅｎ ａｕｄｉｔ ｑｕａｌｉｔｙ ａｎｄ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｆｏｒ ｉｎｄｕｓｔｒｉａｌ ｆｉｒｍｓ（Ｈｅｎｉｎｇｅｒ，２００１；Ｐｉｏｔ＆Ｊａｎｉｎ，２００５；Ｇｅｒａｙｌｉ，Ｙａｎｅｓａｒｉ，＆Ｍａ’ａｔｏｏｆｉ，２０１ １； Ｍｅｍｉ￣＆￣ｅｔｅｎａｋ，２０ １ ２；Ｏｋｏｌｉｅ，Ｉｚｅｄｏｎｍｉ，＆Ｅｎｏｆｅ，２０ １ ３；Ｏｋｏｌｉｅ，２０ １ ４）． Ｔｈｅｓｅ ｓｔｕｄｉｅｓ ｅｘｃｌｕｄｅ ｂａｎｋｓ ａｎｄ ｆｉｎａｎｃｉａｌ ｉｎｓｔｉｔｕｔｉｏｎｓ ｄｕｅ ｔｏ ｔｈｅｉｒ ａｃｃｏｕｎｔｉｎｇ ｓｐｅｃｉｆｉｃｉｔｉｅｓ．Ｄｕｅ ｔｏ ｔｈｅ ｉｍｐｏｒｔａｎｃｅ ｏｆ ａ ｂａｎｋ ｓｅｃｔｏｒ ｉｎ ｎａｔｉｏｎａｌ ａｎｄ ｉｎｔｅｒｎａｔｉｏｎａｌ ｅｃｏｎｏｍｉｅｓ，ｓｔｕｄｙｉｎｇ ｆａｃｔｏｒｓ ｔｈａｔ ａｆｆｅｃｔ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｉｎ ｂａｎｋｉｎｇ ｉｎｄｕｓｔｒｉｅｓ ｉｓ ｎｅｅｄｅｄ． Ｓａｎｕｓｉ（２０ １ １）ａｎｄ Ｂｒｏｗｎｂｒｉｄｇｅ（１ ９９６）ｈａｖｅ ｆｏｃｕｓｅｄ ｏｎ ｅａｒｎｉｎｇｓ ｍａｎｉｒ＇ｕｌａｔｉｏｎ ｉｎ ｂａｎｋｉｎｇ ｓｅｃｔｏｒ．Ｓａｎｕｓｉ （２０ １ １，Ｐ．５）ｓｈｏｗｅｄ ｔｈａｔ ｏｎｅ ｏｆ ｔｈｅ ｅｉｇｈｔ ｒｅａｓｏｎｓ ｆｏｒ ｔｈｅ ｂａｎｋｉｎｇ ｃｒｉｓｉｓ ｉｎ ２００８ ｗａｓ“ｉｎａｄｅｑｕａｔｅ ｄｉｓｃｌｏｓｕｒｅ ａｎｄ ｔｒａｎｓｐａｒｅｎｃｙ ａｂｏｕｔ ｆｉｎａｎｃｉａｌ ｐｏｓｉｔｉｏｎ ｏｆ ｂａｎｋｓ”．Ａｍｏｎｇｓｔ ｔｈｅ ｔｅｒｍｉｎｏｌｏｇｉｅｓ ｕｓｅｄ ａｒｅ ａｃｃｏｕｎｔｓ ｍａｎｉｐｕｌａｔｉｏｎ， ｉｎｃｏｍｅ ｓｍｏｏｔｈｉｎｇ，ｂｉｇ ｂａｔｈ ａｃｃｏｕｎｔｉｎｇ，ｃｒｅａｔｉｖｅ ａｃｃｏｕｎｔｉｎｇ，ａｎｄ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ．
Ｔｈｅ ａｉｍ ｏｆ ｔｈｉｓ ｒｅｓｅａｒｃｈ ｉｓ ｔｏ ｓｔｕｄｙ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｉｎ ｂａｎｋｓ ａｎｄ ｓｐｅｃｉａｌｌｙ，ｗｅ ｔｒｙ ｔｏ ｅｘａｍｉｎｅ ｔｈｅ
ｒｅｌａｔｉｏｎ ｂｅｔｗｅｅｎ ａｕｄｉｔｏｒ ｒｅｐｕｔａｔｉｏｎ ａｎｄ ｑｕａｌｉｆｉｅｄ ａｕｄｉｔ ｏｐｉｎｉｏｎ ａｎｄ ｄｉｆｆｅｒｅｎｔ ｄｉｍｅｎｓｉｏｎｓ ｏｆ ｅａｒｎｉｎｇｓ ｑｕａｌｉｔｙ ｏｆ ｂａｎｋｓ．
Ｍａｎｅｌ Ｈａｄｒｉｃｈｅ，ａｓｓｉｓｔａｎｔ ｐｒｏｆｅｓｓｏｒ ｉｎ Ａｃｃｏｕｎｔｉｎｇ ａｔ ｔｈｅ Ｆａｃｕｌｔｙ ｏｆ Ｅｃｏｎｏｍｉｃ Ｓｃｉｅｎｃｅｓ ａｎｄ Ｍａｎａｇｅｍｅｎｔ ｏｆ Ｎａｂｅｕｌ Ｔｕｎｉｓｉａ， Ｄｅｐａｒｔｍｅｎｔ ｏｆＡｃｃｏｕｎｔｉｎｇ，Ｈｉｇｈｅｒ Ｉｎｓｔｉｔｕｔｅ ｏｆ Ｍａｎａｇｅｍｅｎｔ，ＧＥＦ一２Ａ Ｌａｂ，Ｔｕｎｉｓ Ｕｎｉｖｅｒｓｉｔｙ．Ｅｍａｉｌ：ｍａｎｅ１．ｈａｄｒｉｃｈｅ＠ｙａｈｏｏ．ｆｒ． ３４２ ＡＵＤＩＴｏＲ ＲＥＰＵＴＡＴＩＯＮ，ＡＵＤＩＴ ｏＰＩＮＩＯＮ，ＡＮＤ ＥＡＲＮＩＮＧＳ ＭＡＮＡＧＥＭＥＮＴ Ｓｔｕｄｙｉｎｇ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｉｎ ｂａｎｋｓ ｉｓ ｖｅｒｙ ｉｍｐｏｒｔａｎｔ．Ｓｏ，ｔｈｅ ｂａｎｋｉｎｇ ｓｅｃｔｏｒ ｉｓ ａ ｈｉｇｈｌｙ ｐｒｏｆｉｔａｂｌｅ ｉｎｄｕｓｔｒｙ，ａｎｄ ｔｈｉｓ ｈｉｇｈ ｌｅｖｅｌ ｉｎｃｉｔｅｓ ｍａｎａｇｅｒｓ ｔｏ ｍａｎａｇｅ ａｎｄ ｄｉｓｔｏｒｔ ｅａｒｎｉｎｇｓ．Ｔｈｅｒｅｆｏｒｅ，ｂａｎｋｉｎｇ ｉｎｄｕｓｔｒｙ ｐｒｏｖｉｄｅｓ ａｎ ａｐｐｅａｌｉｎｇ ｃｏｎｔｅｘｔ ｆｏｒ ｅｘａｍｉｎｉｎｇ ｅａｒｎｉｎｇｓ ｑｕａｌｉｔｙ． Ｉｎ ｔｈｉｓ ｓｔｕｄｙ，ｆｉｒｓｔｌｙ，ｗｅ ｆｏｃｕｓ ｏｎ ｔｈｅ ｒｏｌｅ ｏｆ Ｂｉｇ ４ ａｕｄｉｔｏｒ ａｎｄ ｑｕａｌｉｆｉｅｄ ａｕｄｉｔ ｏｐｉｎｉｏｎ ｉｎ ｃｏｎｔｒａｓｔｉｎｇ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｉｎ ｂａｎｋｓ．Ａ ｌａｒｇｅ ｂｏｄｙ ｏｆ ｅｍｐｉｒｉｃａｌ ｒｅｓｅａｒｃｈ ｄｏｃｕｍｅｎｔｓ ｔｈａｔ ｈｉｇｈｅｒ ａｕｄｉｔ ｑｕａｌｉｔｙ ｉｓ ａｓｓｏｃｉａｔｅｄ ｗｉｔｈ Ｂｉｇ ４ ａｕｄｉｔｏｒｓ．Ｒｅｌａｔｉｖｅ ｔｏ ｎｏｎ—Ｂｉｇ ４ ａｕｄｉｔｏｒｓ，Ｂｉｇ ４ ａｕｄｉｔｏｒｓ ｈａｖｅ ｇｒｅａｔｅｒ ｅｘｐｅｒｔｉｓｅ，ｒｅｓｏｕｒｃｅｓ， ａｎｄ ｍｏｒｅ ｉｍｐｏｒｔａｎｔｌｙ，ｍａｒｋｅｔ—ｂａｓｅｄ ｉｎｃｅｎｔｉｖｅｓ（ｅ．ｇ．，ｍｉｔｉｇａｔｉｎｇ ｔｈｅ ｒｉｓｋ ｏｆ ｌｉｔｉｇａｔｉｏｎ ａｎｄ ｐｒｏｔｅｃｔｉｎｇ ｔｈｅｉｒ ｒｅｐｕｔａｔｉｏｎ ｃａｐｉｔａ１）ｔｏ ｃｏｎｓｔｒａｉｎ ｔｈｅ ｔｅｎｄｅｎｃｙ ｏｆ ｔｈｅｉｒ ａｕｄｉｔ ｃｌｉｅｎｔｓ ｔｏ ｅｎｇａｇｅ ｉｎ ａｇｇｒｅｓｓｉｖｅ ｒｅｐｏｒｔｉｎｇ（Ｔｅｏｈ＆ Ｗｏｎｇ，１ ９９３；Ｂｅｃｋｅｒ，ＤｅＦｏｎｄ，Ｊｉａｍｂａｌｖｏ，＆Ｓｕｂｒａｍａｎｙａｍ，１ ９９８；Ｆｒａｎｃｉｓ，Ｍａｙｄｅｗ，＆Ｓｐａｒｋｓ，１ ９９９；Ｌｉ＆Ｌｉｎ， ２００５；Ｒｕｓｍｉｎ，２０ １ ０）．Ｃｏｎｓｅｑｕｅｎｔｌｙ，ｗｅ ｐｒｅｄｉｃｔ ｔｈａｔ Ｂｉｇ ４ ａｕｄｉｔｏｒｓ ｃｏｎｓｔｒａｉｎ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｉｎ ｂａｎｋｓ． Ｓｅｃｏｎｄｌｙ，ｗｅ ｅｘａｍｉｎｅ ｔｈｅ ｅｆｆｅｃｔ ｏｆ ｑｕａｌｉｆｉｅｄ ａｕｄｉｔ ｏｐｉｎｉｏｎ ｏｎ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｉｎ ｂａｎｋｓ．Ｍａｎｙ ｒｅｓｅａｒｃｈｅｓ ｓｈｏｗ ｔｈａｔ ｐｒｉｏｒ ｑｕａｌｉｆｉｅｄ ａｕｄｉｔ ｏｐｉｎｉｏｎ ａｂｏｕｔ ｆｉｎａｎｃｉａｌ ｉｎｆｏｒｍａｔｉｏｎ ｒｅｌｉａｂｉｌｉｔｙ ｉｎｃｉｔｅｓ ｍａｎａｇｅｒｓ ｔｏ ｒｅｄｕｃｅ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ（Ｇａｊｅｖｓｚｋｙ，２０ １ ４；Ｔａｋｔａｋ＆Ｍｂａｒｋｉ，２０ １ ４）． Ｗｅ ａｓｓｅｓｓ ｅａｒｎｉｎｇｓ ｑｕａｌｉｔｙ ｕｓｉｎｇ ｔｈｒｅｅ ｔｒａｄｉｔｉｏｎａｌ ｐｒｏｘｉｅｓ：ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｔｏ ａｖｏｉｄ ｌｏｓｓｅｓ，ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｔｏ ｊｕｓｔ ｍｅｅｔ ｏｒ ｂｅａｔ ｔｈｅ ｐｒｉｏｒ ｙｅａｒ’ｓ ｅａｒｎｉｎｇｓ（Ｂｅａｔｔｙ，Ｋｅ，＆Ｐｅｔｒｏｎｉ，２００２；Ａｌｔａｍｕｒｏ＆Ｂｅａｔｔｙ， ２０ １ ０），ａｎｄ ａｃｃｒｕａｌｓ ｔｈｒｏｕｇｈ ｂａｎｋ ｌｏａｎ ｌｏｓｓ ｐｒｏｖｉｓｉｏｎｓ（Ｗａｈｌｅｎ，１ ９９４；Ｋａｎａｇａｒｅｔｎａｍ，Ｌｏｂｏ，＆Ｙａｎｇ，２００４； Ｋａｎａｇａｒｅｔｎａｍ，Ｌｉｍ，＆Ｌｏｂｏ，２Ｏ Ｌ Ｏ）． ， Ｕｓｉｎｇ ａ ｓａｍｐｌｅ ｏｆ １ ６２ Ｆｒｅｎｃｈ ｂａｎｋｓ ｏｖｅｒ ｔｈｅ ｐｅｒｉｏｄ ｆｒｏｍ ２００５ ｔｏ ２０ １ ２，ｗｅ ｆｉｎｄ ｔｈａｔ ｂｏｔｈ ｈｉｇｈ ａｕｄｉｔｏｒ ｒｅｐｕｔａｔｉｏｎ ａｎｄ ｑｕａｌｉｆｉｅｄ ａｕｄｉｔ ｏｐｉｎｉｏｎ ｃｏｎｓｔｒａｉｎ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｔｏ ａｖｏｉｄ ｌｏｓｓ ａｎｄ ｔｏ ｊｕｓｔ ｍｅｅｔ ｏｒ ｂｅａｔ ｐｒｉｏｒ ｙｅａｒ’ｓ ｅａｒｎｉｎｇｓ ｉｎ ｂａｎｋｓ．Ｉｎ ｓｅｐａｒａｔｅ ｔｅｓｔｓ ｒｅｌａｔｅｄ ｔｏ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ ｔｈｒｏｕｇｈ ａｂｎｏｒｍａｌ ｌｏａｎ ｌｏｓｓ ｐｒｏｖｉｓｉｏｎｓ，ｗｅ ｆｉｎｄ ｔｈａｔ ｈｉｇｈ ａｕｄｉｔｏｒ ｒｅｐｕｔａｔｉｏｎ ｃｏｎｓｔｒａｉｎｓ ｉｎｃｏｍｅ－ｉｎｃｒｅａｓｉｎｇ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ．Ｑｕａｌｉｆｉｅｄ ａｕｄｉｔ ｏｐｉｎｉｏｎ ｈａｓ ａ ｎｅｇａｔｉｖｅ ｂｕｔ ｎｏｎ－ｓｉｇｎｉｆｉｃａｎｔ ｅｆｆｅｃｔ ｏｎ ａｂｎｏｒｍａｌ ｌｏａｎ ｌｏｓｓ ｐｒｏｖｉｓｉｏｎｓ． Ｔｈｅ ｒｅｓｔ ｏｆ ｔｈｉｓ ｐａｐｅｒ ｉｓ ｏｒｇａｎｉｚｅｄ ａｓ ｆｏｌｌｏｗｓ．Ｔｈｅ ｎｅｘｔ ｓｅｃｔｉｏｎ ｄｅｖｅｌｏｐｓ ｌｉｔｅｒａｔｕｒｅ ｒｅｖｉｅｗ ａｎｄ ｈｙｐｏｔｈｅｓｅｓ ｄｅｖｅｌｏｐｍｅｎｔ．Ｓｅｃｔｉｏｎ ３ ｄｅｓｃｒｉｂｅｓ ｄａｔａ．Ｓｅｃｔｉｏｎ ４ ｅｘｐｌａｉｎｓ ｔｈｅ ｍｅａｓｕｒｅｓ ｏｆ ｅａｒｎｉｎｇｓ ｍａｎａｇｅｍｅｎｔ．Ｓｅｃｔｉｏｎ ５ ｄｉｓｃｕｓｓｅｓ ｔｈｅ ｒｅｓｕｌｔｓ，ａｎｄ Ｓｅｃｔｉｏｎ ６ ｃｏｎｃｌｕｄｅｓ ｔｈｅ ｓｔｕｄｙ．