20xx注冊會計師考試審計英語3a-免費(fèi)閱讀
【正文】 Lesson 3 Audit Objectives, Evidence, and Documentation 第三課 審計目標(biāo)、證據(jù)和工作底稿 Glossary Accuracy 準(zhǔn)確性 Analytical procedures 分析性程序 Appropriateness 適當(dāng)性 Assertion 認(rèn)定 audit evidence 審計證據(jù) audit objectives 審計目標(biāo) Classification 分類 Completeness 完整性 Confirmation證實 Cutoff截 止 Documentation/working papers 工作底稿 Existence 存在 Inquiry詢問 Inspection (physical evidence and examination of documents) 檢查 Letter of Management representation 管理當(dāng)局聲明書 Observation觀察 Occurrence 發(fā)生 professional judgment 職業(yè)判斷 professional skepticism 職業(yè)懷疑 Recalculation計算或重算 Relevance 相關(guān)性 Reliability 可靠性 Reperformance 重做 Rights and obligations 權(quán)利和義務(wù) Sufficiency 充分性 Timeliness 及時性 Tracing順查法 Transparency 可理解性 Valuation 估價 Vouching逆查法 Topic outline audit objectives audit evidence documentation Audit Objectives 1. Overall objective of an audit: Express an appropriate opinion as to whether the financial statements, in all material respects, are prepared in accordance with an applicable reporting framework ? 合法性 ? 公允性 2. Responsibilities of different parties ? Management is responsible for the financial statements, accounting, and internal control ? 選擇適當(dāng)?shù)臅嫓?zhǔn)則和相關(guān)會計制度 ? 選擇和運(yùn)用恰當(dāng)?shù)臅嬚? ? 根據(jù)企業(yè)的具體情況，做出合理的會計估計 ? The auditor should give an opinion on financial statement
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