审计学专业外文文献翻译财务报表审阅中英文.docVIP

外文文献翻译 () 英文原文 International Standards on Auditing No. 910: Financial Statements review (1) Introduction 1. The guidelines are intended to engage auditors commissioned to review the financial statements of professional responsibility, and the review report issued by the format and content of the establishment of standards and provide guidance. 2. The guidelines are developed for the review of financial statements. However, it also applies to review the financial information or other information services. The guidelines should, together with International Standards on Auditing 120, International Standards on Auditing Framework be read together. Other relevant international standards on auditing the use of the contents of the auditors who can help this. Review the purpose of business 3. The purpose of reviewing the financial statements is to enable auditors to show that, according to the implementation of the procedures (these procedures do not provide as requested in the audit business to obtain all the evidence), the existence of the auditors noted, so that the auditors in all material respects, the financial statements did not specify the financial reporting framework in accordance with the preparation of the case (negative assurance). Review the general principles of business 4. Auditors should follow the International Federation of Accountants issued by the Code of Ethics for Professional Accountants. The exercise was the auditors ethical principles of professional responsibility are: (I) Independent; (2) fair; (3) objective; (4) Professional competence and due concern; (5) confidentiality; (6) professional conduct; (7 ) technical guidelines. 5. Auditors should be reviewed in accordance with the guidelines for the implementation of the work. 6. Auditor professional skepticism should be planning and implementation review, to identify possible material misstatement of the situation. 7. To review the report published in the negative assurance opinion, the auditor