年度審計報告中的會計及審計英語

1、年度審計報告中的會計及審計英語12020 年 4 月 19 日年度審計報告中的會計及審計英語English for Accounting & Auditing in Annual Repor主要內(nèi)容Contents年度審計報告框架Framework of Annual Report年度審計報告中所應(yīng)用的相關(guān)專業(yè)會計及審計英語Accounting and Audit English in Annual Report年度審計報告框架Framework of Annual Report審計意見Audit opinion管理層責(zé)任Managements Responsibility for the F

2、inancialStatements注冊會計師責(zé)任AuditorsResponsibility審計意見Auditors Opinion管理層財務(wù)報表Management Financial statements資產(chǎn)負(fù)債表Balance Sheet利潤表Income Statements現(xiàn)金流量表Cash flow statement財務(wù)報表附注Notes to the financial statements文檔僅供參考，不當(dāng)之處，請聯(lián)系改正。年度審計報告范例-管理層責(zé)任(1)Example - Management s Responsibility(1)按照中華人民共和國財政部頒布的企業(yè)會計

3、準(zhǔn)則的規(guī)定編制財務(wù)報表是貴公司管理層的責(zé)任。The Company managements is responsible for the preparation of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People s Republic of China.年度審計報告范例-管理層責(zé)任(2)Example - Management s Responsibi

4、lity (2)這種責(zé)任包括：(1)設(shè)計、實施和維護與財務(wù)報表編制相關(guān)的內(nèi)部控制，以使財務(wù)報表不存在由于舞弊或錯誤而導(dǎo)致的重大錯報；(2)選擇和運用恰當(dāng)?shù)臅嬚撸?3)作出合理的會計估計。This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or

5、error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.相關(guān)會計及審計英語詞匯-管理層責(zé)任Glossary-Management s Responsibility32020 年 4 月 19 日文檔僅供參考，不當(dāng)之處，請聯(lián)系改正。中國企業(yè)會計準(zhǔn)則China Accounting Standards for BusinessEnterprises內(nèi)部控制Internal contro

6、l重大錯報Material misstatement舞弊或錯誤Fraud or error會計政策Accounting policies會計估計Accounting estimates年度審計報告范例-注冊會計師的責(zé)任（1）Example - AuditorsResponsibility(1)我們的責(zé)任是在實施審計工作的基礎(chǔ)上對財務(wù)報表發(fā)表審計意見。我們按照中國注冊會計師審計準(zhǔn)則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計劃和實施審計工作以對財務(wù)報表是否不存在重大錯報獲取合理保證。Our responsibility is to express an opinion

7、 on these financial statements based on our audit.We conducted our audit in accordance with China Standards on Auditing for Certified Public Accountants.42020 年 4 月 19 日文檔僅供參考，不當(dāng)之處，請聯(lián)系改正。Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasona

8、ble assurance as to whether the financial statements are free from material misstatement.相關(guān)會計及審計英語詞匯-注冊會計師的責(zé)任(1)Glossary-Auditors Responsibility (1)發(fā)表審計意見Express an audit opinion中國審計準(zhǔn)則China Standards on Auditing職業(yè)道德規(guī)范Ethical requirements合理保證Reasonable assurance年度審計報告范例-注冊會計師的責(zé)任（2）Example - Auditors Responsibility (2)審計工作涉及實施審計程序，以獲取有關(guān)財務(wù)報表金額