2010年注册会计师考试《审计》英语辅导讲义(1)

　　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]