2010年注冊(cè)會(huì)計(jì)師考試《審計(jì)》英語(yǔ)輔導(dǎo)講義(1)

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　　[與中文教材2008版第六章相關(guān)]

　　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 鑒證業(yè)務(wù)

　　External audit 外部審計(jì)

　　Carry out 執(zhí)行

　　Independent 獨(dú)立的

　　Letter of Engagement 審計(jì)業(yè)務(wù)約定書 (審計(jì)準(zhǔn)則2006-1111號(hào))

　　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;實(shí)質(zhì)的

　　In accordance with 和……一致

　　Applicable 適用的

　　Give a true and fair view 如實(shí)和公允的反映實(shí)際情況

　　In all material respects, present fairly 在所有重大方面,公允反映

　　Criteria 規(guī)定,規(guī)則

　　[中文教材P105 第二段]