英语笔记综合.docVIP

审计 第 PAGE 5 页 第 PAGE 1 页 审 计 一、注会应从下列方面了解被审计单位及其环境 1、行业状况、法律环境、监管环境以及其他外部因素 2、单位的性质 3、对会计政策的选择与运用 4、单位的目标、战略及可能导致重大错报的相关经营风险 5、财务业绩的衡量和评价 6、内部控制 CPA should get to know the entity under audit and its environment from the following aspacts: 1) industry situation, legal environment and supervision environment and other external environment 2) the nature of the entity under audit 3) the chosen and application of accounting by the entity under audit 4) the goal and strategy of the entity under audit, and relevant operation risk which may lead to risk of material misstatement 5) the measureme