2012CPA综合阶段英语—审计.docxVIP

Unit 2　Risk Assessment and Response, Audit Reportand Consideration on Special Items《中国注册会计师审计准则第1211号——通过了解被审计单位及其环境识别和评估重大错报风险》作为专门规范风险评估的准则，规定注册会计师应当了解被审计单位及其环境，以充分识别和评估财务报表重大错报风险，设计和实施进一步审计程序。　China Auditing Standards No.1211 Identifying and assessing the risks of material misstatement by understanding the entity and its environment states that auditors should understand the entity and its environment, in order to fully identify and assess the material misstatement risk of the financial statements, design and implement further audit procedures.　注册会计师应当实施下列风险评估程序：　Procedures of risk assessment are as follows:　询问管理层和被审计单位内部其他相关人员　Inquiries　分析程序　Analytical procedures　观察和检查 　Observation and inspection　了解被审计单位及其环境总体要求：　Overall requirements for the entity and its environment:　注册会计师应当从下列方面了解被审计单位及其环境：　The auditor should understand the entity and its environment as follows　相关行业状况、法律环境与监管环境及其他外部因素　Related industry status, legal and regulatory environment and other external factors 　被审计单位的性质　The nature of the entity　被审计单位对会计政策的选择和运用　The selection and application of accounting policy 　被审计单位的目标、战略以及可能导致重大错报风险的相关经营风险　The objectives, strategy and business risk that can lead to material misstatement risks　对被审计单位财务业绩的衡量和评价　Measurement and evaluation of financial performance　被审计单位的内部控制　The internal control　了解被审计单位的内部控制 　Understanding the Internal control of the entity　内部控制的含义和要素　The definition and elements of the internal control　内部控制是被审计单位为了合理保证财务报告的可靠性、经营的效率和效果以及对法律法规的遵守，由治理层、管理层和其他人员设计与执行的政策及程序。 　Internal controls are the policies and procedures designed and implemented by those charged with governance, management, and other persons to provide a reasonable assurance about the reliability of the financial report, efficiency and effectiveness of the operations and regulations compliance.　对内部控制的责任——被审计单位治理层、管理层和其他人员。　The responsibility for the internal control——those charged with governance, management, and other persons of the entity　内部控制要素：控制环境、风险评估过程、与财务报告相关的信息系统与沟通、控制活动、对控制的监