审计篇Auditing.docxVIP

审计篇 Auditing Topic 01：Going Concern 持续经营 Paragraph 1 1 Responsibility 责任 2 In respect of 至于，关于，就…而言 3 Therefore 因此 4 Going Concern 持续经营 5 Fall into 归入，属于；分成 6 Carry out 执行，贯彻 7 Whether or not 是否 8 Continue as a going concern 持续经营 9 Realistic 现实的 10 Case 事实，情况 Paragraph 2 1 Ascertain 确认 2 Entity 主体 3 Base on 基于 4 Assessment Evaluation 评估 5 Sufficient and appropriate audit avidence 充分、适当的审计证据 6 Dispel 消除，减轻；驱除，驱散 7 Regarding （介词）关于，至于，就…而言，在…方面 8 Written representation 书面声明 9 Loan facility 贷款便利 10 Receivables aging analysis 应收账款的账龄分析 Topic 02：reliance on the works of the third party 依赖第三方的工作 Paragraph 1 1 Be able to do sth （有能力）做某事，能够做某事 2 Internal auditor Internal audit Internal audit department 内部审计师 内部审计 内审部门 3 Provided （连词）倘若，假如 4 Firm 会计师事务所 5 Form Substance over form （动词）形成；（名词）表格，形式，形状 实质重于形式 6 Qualification 资格，资质 7 Working paper 工作底稿 8 Due professional care 应有的职业关注 9 Due to 由于 10 Economic downturn 经济低迷 11 In order to 为的是 12 Place…on/upon 将…置于其上 13 In a light 从…角度 14 Impact 影响，通常与介词on连用 15 Take responsibility for 为…承担责任 Paragraph 2 1 To what extent 到…程度 2 Objectivity 客观性 3 Proficiency 精通，熟练 4 Subjectivity 主观性 Topic 03：External Auditor’s Responsibility Regarding the Detection Of Fraud 外部审计对舞弊检查的责任 1 Be responsible for 对…负责 2 Audit opinion 审计意见 3 True and fair view 真实和公允的视角 4 Skepticism 怀疑的态度 5 Take into account 考虑 6 In other words 换言之 7 Likelihood 可能性 8 Susceptible （形容词）易受影响的，易感到的 9 Do detect 强调句型，检查 10 Implication for 含义，暗示，牵连，卷入 Topic 04：obtaining an Understanding of the entity and its Environment 了解企业及其所在的环境 1 Understanding 了解，理解 2 Control environment 控制环境 3 Identify and assess 识别和评估 4 Risk of material misstatement 重大错报风险 5 At the financial statement and assertion level 在财务报表层次和认定层次 6 Inherent risk 固有风险 7 Control risk 控制风险 8 Design 设计 9 Implement 实施 Topic 05：Audit planning 审计计划 1 ISA 315 identifying and assessing the risks of material misstatement through understanding the entity and its environment 《国际审计准则第315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》 2 Vital Vitally是副词，