Unit18英翻中练习.pptVIP

Unit18英翻中练习 1.In an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with of the Generally Accepted Accounting Principles (GAAP) and are able to fairly present the companys financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year. 在无保留审计意见书里，审计师确证公司的财务报表系依据一般公认会计原则编制，可以公正表达公司在该财务年年底的财务状况、该财务年度的经营成果及财务状况的变动情形。 2.The CPA should maintain professional skepticism， apply professional judgment reasonably to assess the audit risk and to design and perform relevant audit procedures in order to reduce the audit risk to an acceptable level. 注册会计师应当保持应有的职业谨慎，合理运用专业判断，对审计风险进行评估，制定并实施相应的审计程序，以将审计风险降低至可接受的水平。 3.The CPA should document the work carried out and the results of the study and evaluation of the internal controls and the assessment of the audit risk in the audit working papers. 注册会计师应当将研究、评价内部控制和评估审计风险的过程及结果记录于审计工作底稿。 4.The CPA should obtain an understanding of the control environment sufficient to assess the attitudes， awareness and actions of the entitys management regarding internal controls and their importance. 注册会计师应当充分了解控制环境，以评价被审计单位管理当局对内部控制及其重要性的态度、认识和措施。 5.The CPA should obtain an understanding of the following major control procedures sufficient to determine the relevant audit procedures reasonably： （1） the authorization of transactions； （2） the assignment of responsibility； （3） the control of supporting documents and records； （4） access to assets and use of records； and （5） any independent checking. 注册会计师应当充分了解以下主要控制程序，以合理确定相关的审计程序：（一）交易授权；（二）职责划分；（三）凭证与记录控制；（四）资产接触与记录使用；（五）独立稽核。 6.In a continuing engagement， the CPA may make use of the information relating to the study and evaluation of internal controls obtained in prior periods， but will need to update it. 如持续接受委托，注册会计师可利用上期对内部控制的研究与评价资料，但应对其予以更新。 * * *