年度审计报告中的会计及审计英语

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1、年度审计报告中的会计及审计英语EnglishforAccounting&AuditinginAnnualRepor主要内容Contents年度审计报告框架FrameworkofAnnualReport年度审计报告中所应用的相关专业会计及审计英语AccountingandAuditEnglishinAnnualReport年度审计报告框架FrameworkofAnnualReport审计意见Auditopinion管理层责任Management’sResponsibilityfortheFinancialStatements注册会计师责任Audit

2、ors’Responsibility审计意见Auditor’sOpinion管理层财务报表ManagementFinancialstatements资产负债表BalanceSheet利润表IncomeStatements现金流量表Cashflowstatement财务报表附注Notestothefinancialstatements年度审计报告范例-管理层责任(1)Example-Management’sResponsibility(1)按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。TheCompany’sma

3、nagementisresponsibleforthepreparationofthesefinancialstatementsinaccordancewithChinaAccountingStandardsforBusinessEnterprisesissuedbytheMinistryofFinanceofthePeople’sRepublicofChina.年度审计报告范例-管理层责任(2)Example-Management’sResponsibility(2)这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表

4、不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。Thisresponsibilityincludes:designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;selectingandapplyingappropriateaccountingpol

5、icies;andmakingaccountingestimatesthatarereasonableinthecircumstances.ofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissi

6、onprocedure,topreventthePartymember相关会计及审计英语词汇-管理层责任Glossary-Management’sResponsibility中国企业会计准则ChinaAccountingStandardsforBusinessEnterprises内部控制Internalcontrol重大错报Materialmisstatement舞弊或错误Fraudorerror会计政策Accountingpolicies会计估计Accountingestimates年度审计报告范例-注册会计师的责任（1）Example-Au

7、ditors’Responsibility(1)我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChinaStandardsonAuditingforC

8、ertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethic