审计英语1

任务重，

不是零起 点辅导，

需要有

MEMO

对每类题型结合具体实例进行

一定的英语基础。

考试题型

极有可能的题型如下

:

案例分析

名词解释

简答题

翻译

案例分析是在名词解释、简答题和 翻译基础上构建起来的，是这三

种题型的综合，因此，在分别介绍各种题型后，将着重研 读案例分析这

一题型及应对策略和答题技巧。

目前西方审计理论与实务，通常是 基于风险的，或者说是以风险为

导向的审计

（

< br>RISK-ORIENTED AUDIT APPROACH

）

，

因此审计这门课程

讲述的内容，特别是在实施新的审 计准则体系后，大体上与西方的审计

教材内容相同。这就意味着审计科英语出题的可选择 面比较广。

By amount

By nature

Firm→services

(Accountant) auditor

Opening balance

Going concern

对于审计科英语考试，主要从以下方面来准备：

AUDIT TERMS

AUDIT PROCESS

（

Co mprehensive

）

AUDIT REPORT

ISA

一、名词解释

EXAMPLE:

Letter of Engagement

（审计业务约定书

,

教材

P115

）

Solution:

The Letter of engagement is a letter sent by the auditor

（

or accountants

）

to their client at the beginning of any new audit

（

or accountancy work

）

. It

sets out the terms of the engagement, forms the basis of the contract and aims

to avoid any misunderstandings between the client and the auditors as to what

the audit

（

or accountancy work

）

involves.

审计业务约定书是在审计业务开始 前

,

会计师事务所与被审计单位签

订的

,

用以记录和确认审计业务的条款内容

,

形成合同的基础

,

以避免双方

对审计业务的理解产生分歧。

letter of Engagement

Audit

Audit-related service

二、简答题

Explain the purpose of a management representation letter

解释管理层声明的目的

.

Solution:

Management representations are a form of audit evidence. They are

contained in a letter, writt

en by the company’s directors and sent to the

auditor, just prior to the completion of audit work and before the audit report

is signed.

管理层声明也是审计证据的一种形式

.

该声明由管理层以书面形式做

出

,< /p>

在审计工作完成和审计报告出具前交与注册会计师

.

Representations are required for two reasons:

Firstly, so the directors can acknowledge their collective responsibility

for the preparation of the financial statements and to confirm that they have

approved those statements.

Secondly, to confirm any matters, which are material to the financial

statements where representations are crucial to obtaining sufficient and

appropriate audit evidence.

因以下两种原因需管理层提交声明

:

首先

,< /p>

明确管理层对财务报表的责任并确认其已批准了该财务报表

.

其次

,

就对财务报表具有重大影响的事项进 行确认

.

In the latter situation, other forms of audit evidence are normally

unavailable because knowledge of the facts is confined to management and

the matter is one of judgment or opinion.

,

其他审计证据通常无法获得

,

这是因为相关的情况仅

限于管理层知晓并由 管理层自身做出判断

.

Obtaining representations does not mean that other evidence does not

have to be obtained. Audit evidence will still be collected and the

representation will support that evidence. Any contradiction between sources

of evidence should, as always, be investigated.

获 得管理层声明并不意味着无需其他证据

.

声明应与收集到的其他 审

计证据相一致

;

如存在矛盾

,

则应深入调查

.

三、翻译（英汉互译）

A.

英译汉

Audit assurance

Normally,

an unqualified auditors’ report implies that the auditors believe

that the financial statements taken as a whole are not materially misstated as a

result of errors for fraud.

In forming our opinion, we have to be reasonably assured that the

financial statements are presented on a true and fair basis.

Audit assurance is accumulated from a combination of:

（

1

）

The assessment of accounting systems and internal control

（

2

）

Analytical review; and

（

3

）

Substantive testing

The complement of our audit assurance is the risk that we may have

come to the wrong decision in respect of our audit opinion as it is impossible

for us to be fully confident that the accounts under review are free from

material errors. At the audit planning stage, therefore, a strategy should be

devised to combine the various sources of assurance so that audit risk is

reduced to an acceptable level whilst any excessive work is avoided.

give true and fair view

公允披露

参考译文

审计保证

通常，一份无保留意见审计报告意味着审计人员相信从整体来 看会

计报表没有因错误或舞弊而导致重大的错报。

在形成我们的意见时，我们应当合 理地确信，会计报表是在真实、

公允的基础上表述的。

审计保证是以下几个方面累积起来而得出的：

（

1

）会计系统和内部控制的评价

（

2

）分析 性复核

（

3

）实质性程序

我们的审计保证的补充是就我们的 审计意见而言我们可能做出错误

决定的风险，因为我们不可能完全确信经过复核的报表不 存在重大错误。

因此在审计计划阶段，应当设计一项策略，把各种保证的要素结合起来，

这样审计风险可以减少到可接受的水平，同时也避免了过多的工作量。

< br>

B.

汉译英

但无论我们选择何种审计方法，实质性程序都是其中很重要的 一部

分，它能保证我们获得相关和可靠的审计证据。实质性程序可以被分为

交易测试和余额测试，通过这些测试可对包含在会计记录和会计报表中

的会计 信息的完整性、正确性及合法性提供审计证据。