年度审计报告中的会计及审计英语
发布时间:2014-06-27
年度审计报告中的会计及审计英语 English for Accounting & Auditing in Annual Repor 主要内容 Contents 年度审计报告框架 Framework of Annual Report 年度审计报告中所应用的相关专业会计及审计英语 Accounting and Audit English in Annual Report
年度审计报告框架 Framework of Annual Report 审计意见 Audit opinion 管理层责任 Management’s Responsibility for the Financial Statements 注册会计师责任 Auditors’ Responsibility 审计意见 Auditor’s Opinion
管理层财务报表 Management Financial statements 资产负债表 Balance Sheet 利润表 Income Statements 现金流量表 Cash flow statement 财务报表附注 Notes to the financial statements 年度审计报告范例-管理层责任 (1 Example - Management’s Responsibility(1
The Company’s management is responsible for the preparation of 按照中华人民共和国财政部颁布的企业these financial statements in 会计准则的规定编制财务报表是贵公司accordance with China Accounting 管理层的责任。 Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China.
年度审计报告范例-管理层责任 (2 Example - Management’s Responsibility (2 This responsibility includes: designing, implementing and 这种责任包括:(1设计、实施和维护与财务报表编制相关的内部控制,以使财务报表不存在由于舞弊或错误而导致的重maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying 大错报;(2选择和运用恰当的会计政策;appropriate accounting policies; and (3作出合理的会计估计。 making accounting estimates that are reasonable in the circumstances. 相关会计及审计英语词汇-管理层责任 Glossary-Management’s Responsibility o 中国企业会计准则 China Accounting Standards for Business Enterprises o 内部控制 Internal control o 重大错报 Material misstatement o 舞弊或错误 Fraud or error o 会计政策 Accounting policies o 会计估计 Accounting estimates 年度审计报告范例-注册会计师的责任(1) Example - Auditors’ Responsibility(1
我们的责任是在实施审计工作
Our responsibility is to express an opinion on these financial statements 的基础上对财务报表发表审计意见。
based on our audit. conducted our audit in accordance with 我们按照中国注册会计师审计准则
We
的规定执行了审计工作。
中国注册会计师审计准则要求我们遵守
China Standards on Auditing for Certified Public Accountants. Those standards require that we comply 职业道德规范,计划和实施审计工作以with ethical requirements and plan and 对
perform the audit to obtain reasonable 财务报表是否不存在重大错报获取合assurance as to whether the financial 理保证。 statements are free from material misstatement. 相关会计及审计英语词汇-注册会计师的责任 (1 Glossary-Auditors’ Responsibility (1 发表审计意见 Express an audit opinion 中国审计准则 China Standards on Auditing 职业道德规范 Ethical requirements 合理保证 Reasonable assurance 年度审计报告范例-注册会计师的责任(2) Example - Auditors’ Responsibility (2 审计工作涉及实施审计程序,以获取有关An audit involves performing 财务报表金额和披露的审计证据。
procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the
选择的审计程序取决于注册会计师的判assessment of the risks of material 断,包括对由于舞弊或错误导致的财务报misstatement of the financial 表重大错报风险的评估。 In making those risk assessments, the 在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。 auditor considers internal control relevant to the entity's preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. 相关会计及审计英语词汇-注册会计师的责任 (2 Glossary-Auditors’ Responsibility (2
statements, whether due to fraud or error. 披露 Disclosures 审计证据 Audit evidence 注册会计师的判断 Auditor’s judgment 重大错报风险的评估 Assessment of the risks of material misstatement 设计审计程序 Design audit procedures 内部控制的有效性 The effectiveness of the entity’s internal control
年度审计报告范例-注册会计师的责任(3) Example - Auditors’ Responsibility (3 An audit also includes evaluating the 审计工作还包括评价管理层选用会计政策appropriateness of accounting 的恰当性和作出会计估计的合理性,以及policies used and the reasonableness 评价财务报表的总体列报。 overall presentation of the financial
statements. We believe that the audit evidence we of accounting estimates made by management, as well as evaluating the 我们相信,我们获取的审计证据是充分、have obtained is sufficient and to provide a basis for our 适当的,为发表审计意见提供了基础。 appropriate audit opinion. 相关会计及审计英语词汇-注册会计师的责任 (3 Glossary-Auditors’ Responsibility (3
评价恰当性 Evaluating the appropriateness 充分、适当 Sufficient and appropriate 年度审计报告范例 – 审计意见(无保留意见)
In our opinion, the financial 我们认为,贵公司财务报表已经按照中华人statements comply with the 民共和国财政部颁布的企业会计准则的规requirements of China Accounting 定编制,在所有重大方面公允反映了贵公司Standards for Business Enterprises 20XX年12月31日的财务状况以及20XX年issued by the Ministry of Finance of 度经营成果以及现金流量。 the People’s Republic of China and present fairly, in all material
respects, the financial position of the Company as at 31 December 20XX, results of operations and cash flows of the Company for the year then ended. 相关会计及审计英语词汇 - 审计意见 Glossary – Auditor’s Opinion o 重大方面 Material respects o