2010年注冊會計師考試《審計》英語輔導(dǎo)講義(1)

　　3.ISA200 Objective and general principles governing an audit of financial statements

　　[中文教材P105第二段]

　　財務(wù)報表審計的目標(biāo)和一般原則

　　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 內(nèi)部控制

　　Free from 遠(yuǎn)離;沒有

　　Material misstatement 重大錯報

　　Fraud 欺詐;舞弊

　　Accounting policy 會計政策

　　Accounting estimate 會計估計

　　5. The audit report refers to the fact an auditor obtains evidence on a test basis. He does not check everything and is therefore giving reasonable not absolute assurance.

　　Test basis 在測試的基礎(chǔ)上

　　An audit gives the reader reasonable assurance on the truth and fairness of the financial statements. The audit report does not guarantee that the financial statements are correct, but that they are true and fair within a reasonable margin of error.

　　Assurance 保證;確信;

　　Guarantee 保證

　　Margin of error 誤差幅度

　　One of the reasons that an auditor does not give absolute assurance is the inherent limitations of audit.

　　Inherent limitation 固有限制

　　The assurance given by auditors is governed by the fact that auditors use judgment in deciding what audit procedures to use and what conclusions to draw, and also by the limitations of every audit.

　　Draw a conclusion 得出結(jié)論

　　Judgment 判斷

　　Audit procedure 審計程序

　　Misstatements which are significant to readers may exist in financial statements and auditors will plan their work on this basis, that is, with professional skepticism. The concept of significant to readers is the concept of materiality.

　　Professional skepticism 專業(yè)的懷疑態(tài)度

　　Skepticism懷疑態(tài)度：懷疑或疑問的態(tài)度或思想狀態(tài)

　　Concept of materiality 重要性概念

　　[中文教材P105&108]