注会综合·英语·第六讲.pdfVIP

Unit three Auditing 审计 1．风险评估 2．风险应对 3．销售与收款循环审计 4．采购与付款循环审计 5．特殊项目的考虑 6．完成审计工作与出具审计报告 一、Risk assessment、Risk response and Transaction cycle （一）Key words Risk-oriented audit approach 风险导向审计方法 Audit risk = material misstatement risk × detection risk =inherent risk × control risk × detection risk 审计风险=重大错报风险 × 检查风险 =固有风险 × 控制风险 × 检查风险 Assessing the risk of material misstatement 评估重大错报的风险 Fraud 舞弊；欺诈 Error 错误 Professional skepticism 职业怀疑 Reasonable assurance 合理保证 Test of control 控制测试 Substantive procedure 实质性程序 Audit evidence 审计证据 Assertion 认定 Assessment 评估 Internal Control System 内部控制制度 Omission 漏报 Misstatement 错报 Materiality 重要性 Materiality level 重要性水平 Tolerable misstatement level 可容忍错报的水平 Walkthrough tests 穿行测试 Tests of detail 细节测试 Analytical procedures 分析程序 Transaction cycle 交易循环 Sales and trade receivables 销售和收款 Purchase and trade payables 采购和付款 Inventory and store存货和仓储 Financing and investment 筹资和投资 Analytical review 分析性复核 Provision for doubtful debts 坏账准备 Letter of Confirmation 函证 Positive/negative confirmation 积极/消极函证 Authorization 授权 Physical control 实物控制 Segregation of duties 职责分离 （二）Key sentences 1. 财务报表审计总体目标： The objective of an external audit engagement is t enable the auditor t express an opinion on whether the financial statements give a true and fair view (or present fairly in all material respects) are prepared, in all material respects, in accordance with an applicable financial reporting framework. 外部审计业务的目标就是使审计人员能够就财务报表是否在所有重大方面做出真实公 允的反映，财务报表是否在所有重大方面按照适用的财务报告框架编制发表审计意见。 Misstatement, including omissions, are considered to be material if they, individually or in aggregate, could reasonably be expected t influence the economic decisions of users taken on the basis of the financial statements. 如果错报 （包括漏报）单独或汇总起来可能合理预期会影响财务报表使用者依据财务