【精品】审计英语2

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1、审计英语（2）考点预测»审计总体流程描述»标准审计报告»独立性（职业道徳）A审计业务约定帖»各项鉴证业务关系及介绍»审计计划（审计风险、重要性）»防范舞弊的责任A对被审计单位的了解》审计证据A管理层声明及永续经营审计A.审计总体流程描述PlanningofTheAudit▼.4s^cssmcntottheaccouiitin^andinternalcontrol^vsterns•/andauditrisk▼ConsiderationofthewaysinwhichauditevidencecanbesoughtTesting❶finternalco

2、ntrolsMTestsofConlror*YReducedtestingoftransact!emsandbalances"'SubstantiveproceduresMExtensiletesiingoftransactionsandbalancesuSubstantiveproceduresrReviewuftlwfinHiicia]statementslheAuditReportNotes:Attheassessmentstagetheauditorwillmakeapreliminaryevaluationoftheenterpriser

3、sinternalcontrols.(1)Ifthecontrolsarelikelytoleadtoa'trueandfair，setoffinancialstatementstheauditorwilltestthosecontrols.f如果对内控初步评价为可以确保财务报表的公允披露，则进行控制测试](2)Iftheyappearweakhewillnot4rely9ontheinternalcontrolsbutcarryoutextensivetestingofthetransactionsandbalanceswhichappearin

4、thefinancialstatements.［女口果这些控制看来是较弱的，则进行延展的实质性测试］(3)IfthecontrolsareoperatingcorrectlytheauditorcanreducetheextensivetestingdescribedaboveandadoptarelianceapproachJ女I保内控制度是有效的则进彳了减少的实质性测试］(1)Ifnothewillbeforcedintoa'substantiveapproach'」如果内控制度是无效的则进行实质性测试］Finallytheauditorwil

5、lreviewthefinancialstatementsasawholeandformulatehisauditopinion.Themainworkdoneateachofthesestagescanbesummarizedasfollows.StageObjectiveofactivdtyPlanning［审计计划］Toperformtheauditinaneffectivemannerensurecompletionoftheauditprocess.Toexpeditethetaskasefficiently,effectivelyand

6、economicallyasispossibleinthecircumstancesoftheparticularauditAssessmentoftheaccountingandinternalcontrolsystemsandauditriskassessment会计和内控制度及审计风险的评估1Toidentifyallrelevantfinancialinformationchannelsandtoassessthequalityoftheaccountinginformationproduced.Toreduceauditrisktoana

7、cceptablylowlevel.Testingofinternalcontrols［内控制度的测试］Toidentifystrengthsandweaknessesandtoassessthescopeandnatureofthetestsrequiredontheyear-endfinancialstatementsReviewingthefinancialstatements［财务报表的整体回顾］Thereviewofthefinancialstatementsconsistsofdetailedtestingofindividualfin

8、ancialstatementitems(substantivetesting)aswellasanalyticalrev