auditing 注册会计师考试综合阶段英文部分 审计.docx

auditing 注册会计师考试综合阶段英文部分 审计.docx

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auditing注册会计师考试综合阶段英文部分审计

Topic01:

goingconcern

Paragraph1

Theauditor’sresponsibilityinrespectofgoingconcernisexplainedinISA570goingconcern.TheISAstates”whenplanningandperformingauditproceduresandevaluatingtheresultsthereof,theauditorshouldconsidertheappropriatenessofmanagement’suseofthegoingconcernassumputioninthepreparationofthefinancialstatements”.

Theauditor’sresponsibilitythereforefallsintothreeareas:

Tocarryoutappropriateauditproceduresthatwillidentifywhetherornottheentitycancontinueasagoingconcern.

Toensurethattheentity’smanagementhavebeenrealisticintheiruseofthegoingconcernassumptionwhenpreparingthefinancialstatements.

Toreporttothememberswhentheyconsiderthatthegoingconcernassumptionhasbeenusedinappropriately,forexample,whenthefinancialstatementsindicatethattheentityisagoingconcern,butauditproceduresindicatethismaynotbethecase.

Accountability负责诸葛亮派马谡去收街亭，守住街亭是马谡的responsibility,而街亭失守，马谡被杀头，则是对其街亭失利的accountability.

Inrespectof至于，关于，对……而言

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