2010年注册会计师考试《审计》英语辅导讲义(1)

　　欢迎进入：注册会计师网络课程免费试听　　更多信息请访问：注册会计师考试论坛

　　[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]