会计英语整理.ppt

* DoPont System (3) Weakness in either operating profitability or asset use efficiency (or both) will show up in a diminished return on assets, which will translate into a lower ROE. From the DuPont framework, it appears that the ROE could be leveraged up by increasing the amount of debt in the firm. However, notice that increasing debt also increases interest expense, which reduces profit margins, which acts to reduce ROE. * audit Auditing CPA: Certified Public Accountants Audit procedure Audit evidence Audit objective Audit test Audit opinion Audit of financial statement Internal audit c.n./v. 审计，检查，审查 u.n. 审计，审计学 注册会计师 审计程序 审计证据 审计目标 审计测试 审计意见 财务报表审计 内部审计 Relevant Glossary * Compliance audit Operational audit Independent Auditing Standards Independent auditor/ public accountant Tax service Management service Accounting service Attestation service Assurance service 合规性审计 经营审计 独立审计准则 独立审计师/ 公共会计师 纳税服务 咨询服务 会计服务 鉴证服务 保证服务 Relevant Glossary(2) * Describe Auditing Auditing should be done by a competent, independent person. Auditing is the accumulation and evaluationof evidence about information to determine and report on the degree of correspondencebetween the information and established criteria 审计是由胜任的独立人员，为确定并报告特定信息与既定标准间的符合程度，而收集和评价有关这些信息的证据的过程。 * Accumulating Evidence and Evaluating Evidence Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. 证据是审计师用来确定被审信息是否按既定标准表述的所有资料。 * Competent, Independent Person The auditor must be qualified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. 审计师必须具备理解所用标准的能力，能够了解应收集的证据种类与数量，以期在检查相关证据后得出恰当的审计结论。 An independent mental attitude: The competence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence. 审计师还应具备独立的精神态度，要是一个具备胜