2010年注册会计师考试《审计》英语辅导讲义(2)

　　[与中文教材2008版第七章相关]

　　Audit Evidence[审计证据]

　　Audit evidence is necessary to support the audit opinion; the auditors therefore need to obtain sufficient, relevant and reliable evidence to satisfy themselves that the objectives of the individual audit tests have been met. Once satisfied, they can arrival at the overall audit opinion in the knowledge that it can be adequately defended, if required, as all the evidence exists to prove how the opinion was arrived at.

　　Notes:

　　[教材:p118]

　　Sufficient:充分性

　　Relevant:适当性

　　Reliable:可靠性

　　Audit test:审计测试

　　Meet the objective of the individual audit test

　　Overall audit opinion

　　The auditors also need to consider when planning the audit what type(s) of audit evidence will be necessary in order to ensure that this is obtained on a timely basis. Certain types of evidence (e.g. receivables circularization) needs the involvement and co-operation of others (i.e. the client and their customer). In such cases where the evidence-gathering process is lengthier, it is vital that sufficient planning is carried out.

　　Note:

　　Plan the audit:计划审计

　　Audit planning:审计计划

　　Audit evidence:审计证据

　　Type of audit evidence:审计证据的类型

　　On a timely basis:在及时的基础上(时效性)

　　Receivables circularization:向债务人函证应收账款(应收账款询证函)

　　Evidence-gathering：收集审计证据

　　In relation to substantive testing, we shall consider the assertions made in the financial statements by the directors. These assertions underlie all items in the financial statements, and so the auditor needs to obtain audit evidence that substantiates there assertions.

　　注意：现在实质性测试都叫做实质性程序