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2008CPA第一部分 The purpose of external audit engagement(审计英语）
[与中文教材2008版第六章相关]
1.An external audit is a type of assurance engagement that is carried out by an auditor to give an independent opinion on a set of financial statements.
Assurance engagement 鉴证业务
External audit 外部审计
Carry out 执行
Independent 独立的
Letter of Engagement 审计业务约定书 （审计准则2006－1111号）
2.Objective of external audit
The objective of an audit of financial statements is to enable the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The phrases used to express the auditor’s opinion are give a true and fair view or present fairly, in all material respects, which are equivalent terms. A similar objective applies to the audit of financial or other information prepared in accordance with appropriate criteria.
Material 重要的;实质的
In accordance with 和……一致
Applicable 适用的
Give a true and fair view 如实和公允的反映实际情况
In all material respects, present fairly 在所有重大方面,公允反映
Criteria 规定,规则
[中文教材P105 第二段]
3.ISA200 Objective and general principles governing an audit of financial statements
[中文教材P105第二段]
财务报表审计的目标和一般原则
4.Management’s responsibility for the financial statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud for error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.
[中文教材P106]
IFRS vs. CAS &IAS
Internal control 内部控制
Free from 远离；没有
Material misstatement 重大错报
Fraud 欺诈;舞弊
Accounting policy 会计政策
Accounting estimate 会计估计
5. The audit report refers to the fact an auditor obtains evidence on a test basis. He does not check everything and is therefore giving reasonable not absolute assurance.
Test basis 在测试的基础上
An audit gives the reader reasonable assurance on the truth and fairness of the financial statements. The audit report does not guarantee that the financial statements are correct, but that they are true and fair within a reasonable margin of error.
Assurance 保证;确信;
Guarantee 保证
Margin of error 误差幅度
One of the reasons that an auditor does not give absolute assurance is the inherent limitations of audit.
Inherent limitation 固有限制
The assurance given by auditors is governed by the fact that auditors use judgment in deciding what audit procedures to use and what conclusions to draw, and also by the limitations of every audit.
Draw a conclusion 得出结论
Judgment 判断
Audit procedure 审计程序
Misstatements which are significant to readers may exist in financial statements and auditors will plan their work on this basis, that is, with professional skepticism. The concept of significant to readers is the concept of materiality.
Professional skepticism 专业的怀疑态度
Skepticism怀疑态度：怀疑或疑问的态度或思想状态
Concept of materiality 重要性概念
[中文教材P105&108]
未完待续……
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