[审计英语讲义.doc

[与中文教材2008版第六章相关]　　1.An external audit is a type of assurance engagement that is carried out by an auditor to give an independent opinion on a set of financial statements.　　Assurance engagement 鉴证业务　　External audit 外部审计　　Carry out 执行　　Independent 独立的 　　 Letter of Engagement 审计业务约定书 （审计准则2006－1111号）　　2.Objective of external audit 　　 　　The objective of an audit of financial statements is to enable the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The phrases used to express the auditor’s opinion are give a true and fair view or present fairly, in all material respects, which are equivalent terms. A similar objective applies to the audit of financial or other information prepared in accordance with appropriate criteria. 　　 　　Material 重要的;实质的　　In accordance with 和……一致　　Applicable 适用的　　Give a true and fair view 如实和公允的反映实际情况　　In all material respects, present fairly 在所有重大方面,公允反映 　　 　　Criteria 规定,规则　　[中文教材P105 第二段]　　3.ISA200 Objective and general principles governing an audit of financial statements　　[中文教材P105第二段]　　财务报表审计的目标和一般原则 　　 　　4.Management’s responsibility for the financial statements　　Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud for error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. 　　 　　[中文教材P106]　　IFRS vs. CAS IAS　　Internal control 内部控制 　　 　　Free from 远离；没有　　Material misstatement 重大错报 　　 　　Fraud 欺诈;舞弊　　Accounting policy 会计政策　　Accounting estimate 会计估计　　5. The audit report