auditing 注册会计师考试综合阶段英文部分 审计Word文档格式.docx
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ISAinternationalstandardsonauditing
Therefore因此
Fallinto归入,属于,分成
Continueasagoingconcern最为一个持续经营的企业继续存在下去
参考译文:
《国际审计准则第570号-持续经营》明确规定了注册会计师对持续经营假设的审计责任。
住在指出注册会计师在计划和实施审计程序并对其结果进行评估时,应考虑管理层在编制财务报表时所作出的持续经营的假设的恰当性。
因此,注册会计师的责任体现在如下三个方面:
执行恰当的审计程序以识别被审计单位是否可以持续经营。
确信管理层在编制财务报表时所使用的持续经营的假设是有现实依据的。
当注册会计师认为管理层未恰当使用持续经营假设,例如财务报表基于持续经营编制,但审计程序表明该假设使用不恰当时,注册会计师应向被审计单位内有关成员进行报告。
Paragraph2:
Theauditorsshouldcarryoutthefollowingprocedurestoascertainwhetheranentityisagoingconcern.
Reviewmanagement’splanforfutureactionsbasedonitsgoingconcernassessment
Gatheradditionalsufficientandappropriateauditevidencetoconfirmordispelwhetherornotamaterialuncertaintyregardingthegoingconcernconcept.
Seekwrittenrepresentationsfrommanagementregardingitsplansforfutureaction.
Obtaininformationfromtheentity’sbankersregardingcontinuanceofloanfacilities.
Reviewreceivablesageinganalysistodeterminewhetherthereisanincreaseindayswhichmayalsoindicatecashflowproblems.
Ascertain确认
Entity主体
Dispel减轻,消除,驱散
Writtenrepresentation书面声明
Loanfacility贷款便利
Facility是一个比较专业的财经英文字汇,通常指金融机构为企业提供的一系列产品,谓之融资便利。
在对企业进行信用风险评估时,对其担保物的评估称之为债项评级,这个债项也是用facility.
Receivablesaginganalysis应收账款的账龄分析
注册会计师应该执行下述审计程序以确定被审计单位是否可持续经营。
审阅管理层基于持续经营评估的未来应对计划。
收集其他充分、适当的审计证据,就持续经营能力是否存在重大不确定性得出结论。
要求管理层提供有关未来应对计划的书面声明。
从与被审计单位往来的银行机构取得其继续对被审计单位提供贷款支持的信息。
对应收账款的账龄进行审阅以确定应收账款天数是否延长,这将从一个方面说明现金流是否存在问题。
Relianceontheworksofthethirdparty
Paragraph1
Theexternalauditorswouldnormallybeabletousetheworkoftheinternalauditorsprovidedthat:
Theyareindependent.Theyshouldreporttotheboard,whichwouldbeafactorincreasingtheirindependent.Itwillbeevenbetteriftheyhavestronglinkswiththeauditcommittee.
Theyarecompetent.Thefirmshouldformaviewinpastyearsoftheirreliabilitybyconsideringthebackground(includingqualificationsandexperienceetc.)oftheinternalauditstaffandbyexaminingtheirreportsandworkingpapers.
Effectivecommunication.Thereshouldbeeffectivecommunicationbetweentheinternalauditorsandtheexternalauditors.
Therehaveexerciseddueprofessionalcare.Theworkneedstobeproperlyplannedincludingdetailedworkprogrammes,supervised,documentedandreviewed.
Example:
impairmentofindependence
Ifthecompanyisexperiencingdifficultiesduetotheeconomicdownturn,itrequirestheloaninordertosurvive.Managementmightplacepressureupontheinternalauditorstoreviewthecashflowforecastinamorefavorablelight.Thiswouldimpacttheindependenceoftheinternalauditors.
Theexternalauditorsstilltakefullresponsibilityforanyreportthattheyissue.
Internalauditor内部审计师
Internalauditdepartment内部审计部门
Provided倘若,假如
Firm在财会英语特定的语境下,其通常指会计师事务所
Substanceoverform实质重于形式
Qualification资格
Workingpaper工作底稿
Duetoprofessionalcare应有职业关注
Dueto由于
Economicdownturn经济低迷
Inalight从……角度
Paragraph2
Theobjectivesoftheauditoraretodeterminewhetherandtowhatextenttheworkofinternalauditorscanbeused,andifsowhethertheworkisadequatefortheaudit.Althoughtheworkofinternalauditmaybeusedforthepurposesoftheexternalaudit,itisimportanttonotethattheexternalauditorhassoleresponsibilityfortheauditopinionexpressedonthefinancialstatement.
Aneffectiveinternalauditfunctionmayreduce,modifyoralterthetimingofexternalauditprocedures,butitcannevereliminatethementirely.Evenwheretheinternalauditfunctionisdeemedineffective,itmaystillbeusedtobeawareoftheconclusionsformed.Theeffectivenessofinternalauditstillhasagreatimpactonhowtheexternalauditorsassessthewholecontrolsystemandtheassessmentofauditrisk.
Theexternalauditorshalldeterminewhethertheworkofinternalauditorsislikelytobeadequatefortheauditandifso,theplannedeffectofthisworkonthenature,timingorextentoftheexternalauditor’sprocedures.
Objectivityoffunction
Considerthestatusoftheinternalauditfunction,towhomitreports,anyconflictingresponsibilities,anyconstraintsorrestrictions,whetherthosechargedwithgovernanceoverseeemploymentdecisionsregardinginternalauditors,whethermanagementactsonrecommendationsmade.
Technicalcompetence
Considerwhetherinternalauditorsaremembersofrelevantprofessionalbodies,haveadequatetechnicaltrainingandproficiency,whetherthereareestablishedpoliciesforhiringandtraining.
Dueprofessionalcare
Considerwhetherinternalauditactivitiesareproperlyplanned,supervised,reviewedanddocumented,theexistenceofauditmanuals,workprogramsandinternalauditdocumentation.
Effectivecommunication
Communicationwillbemosteffectivewheninternalauditorsarefreetocommunicateopenlywithexternalauditorsandmeetingsareheldregularly,theexternalauditorhasaccesstorelevantinternalauditreportsandisinformedofanysignificantmatters,andtheexternalauditorinformstheinternalauditorsofanysignificantmatters.
Whendeterminingtheplannedeffectoftheworktheinternalauditorsonthenature,timingorextentoftheexternalauditor’sprocedures,theexternalauditormustconsiderthefollowing:
Natureandscopeofspecificworkperformedortobeperformed:
Assessedrisksofmaterialmisstatementatassertionlevel:
Degreeofsubjectivityinvolvedinevaluationofauditevidencegatheredbyinternalauditors.
Theexternalauditorsneedtoevaluateandperformauditproceduresontheworkdonebyinternalauditorsthattheymightbeabletouse,inordertodetermineitsadequacy.
Theevaluationincludesthefollowing:
Whethertheworkwasdonebyinternalauditorswithadequatetechnicaltrainingandproficiency.
Whethertheworkwasproperlysupervised,reviewedanddocumented.
Whetheradequateauditevidencewasobtainedtoallowtheinternalauditorstodrawreasonableconclusions.
Whethertheconclusionsreachedareappropriateandanyreportsareconsistentwiththeresultsoftheworkdone.
Whetheranyexceptionsorunusualdisclosedareproperlyresolved.
Thenature,timingandextentoftheauditproceduresperformedonspecificworkoftheinternalauditorwilldependupontheexternalauditor’sassessmentoftheriskofmaterialmisstatementoftheareaconcerned,theevaluationofinternalauditandtheevaluationofthespecificworkoftheinternalauditors.Auditorproceduresmightinclude:
Examinationofitemsalreadyexaminedbytheinternalauditors.
Examinationofothersimilaritems.
Observationofproceduresperformedbytheinternalauditors.
Towhatextent到……程度
Objectivity客观性
Proficiency精通
subjectivity主观性
Topic03:
Externalauditor’sresponsibilityregardingthedetectionoffraud
Overallresponsibilityofauditor
Theexternalauditorisprimarilyresponsiblefortheauditopiniononthefinancialstatementsfollowingtheapplicableauditingstandards
Themainfocusofauditworkisthereforetoensurethatthefinancialstatementsshowatrueandfairview.Thedetectionoffraudisthereforenotthemainfocusoftheexternalauditor’swork.Anauditorisresponsibleforobtainingreasonableassurancethatthefinancialstatementasawholearefreefrommaterialmisstatement,whetherduetofraudorerror.
Theauditorisresponsibleformaintaininganattitudeofprofessionalskepticismthroughouttheaudit,consideringthepotentialformanagementoverrideofcontrolsandrecognizingthefactthatauditproceduresthatareeffectivefordetectingerrormaynotbeeffectivefordetectingfraud.
Materiality
Theauditorshouldreduceauditriskonanacceptablylowlevel.
Therefore,inperformingauditworkandreachingtheauditopinion,theexternalauditorshouldtaketheconceptofmaterialityintoaccount.Inotherwords,theexternalauditorisnotresponsibleforcheckingallthetransactions.Auditproceduresareplannedtohaveareasonablelikelihoodofidentifyingmaterialfraud.
Discussionamongtheauditteam
Adiscussionisrequiredamongtheauditteamtoplaceparticularemphasisonthewheretheentity’sfinancialstatementsmaybesusceptibletomaterialmisstatementduetofraud.
Identificationoffraud
Insituationswheretheexternalauditordoesdetectfraud,whentheauditorwillneedtoconsidertheimplicationsfortheentireaudit.Inotherwords,theexternalauditorhasaresponsibilitytoextendotherareasbecausetheriskofprovidinganincorrectauditopinionwillincrease.
Beresponsiblefor对……负债
Auditopinion审计意见
Trueandfairview真实和公允的视角
Skepticism怀疑态度
Takeinaccount考虑
Inotherwords
Likelihood可能性
Susceptible易受影响的,已感到的
Impl