審計-09-英語8講義16zksj lpyy財務(wù)報表目標(biāo)能使注冊會計師對是否在所有重大方面

第二部分SectionII:審Theobjectiveofanauditoffinancialstatementsistoenabletheauditortoexpressanopiniononwhetherthefinancialstatementsareprepared,inallmaterialrespects,inaccordancewithanapplicablefinancialreportingframework.財務(wù)報表審計的目標(biāo)是能使會計師對財務(wù)報表是否在所有重大方面按照適用的財conclusionsonwhichtheauditor’sopinionisinherentrisk固有風(fēng)險controlrisk控制風(fēng)險detectionriskriskofmaterialmisstatements,RMMauditrisk=riskofmaterialmisstatements×detectionmiswrong。mislead誤導(dǎo)miscalculation誤算misappropriationmisrepresentationTheauditor’sgeneralapproachtotheauditmayconsistofeitherasubstantiveapproach,inwhichsubstantiveproceduresareemphasized,oracombinedapproach,inwhichbothtestsofcontrolsandsubstantiveproceduresareused.substance['s?bst?ns]overformapproach[?'pr??t?]n.vrightsandobligationsvaluationandallocationexistence[?g'z?st（?）nsegn.Thewrittenrepresentationproposedbymanagementisintendedtoverifyoccurrence[?'k?r（?）ns]pleteness[k?m'pli:tnisn.accuracy['?kj?r?s?]n.classificationandunderstandabilitycut-offn.presentation[prez（?）n'te??（?）n]n.disclosure[dis'kl?u??]n.material[m?'t??r??l]adj.Theobjectiveoftheauditoristoapplytheconceptofmaterialityappropriayinplanningandperformingtheaudit.Informationisgenerallyconsideredtobematerialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusersmadeonthebasisofthefinancialstatements.auditproceduresperformed,relevantauditevidenceobtained,andconclusionstheauditorreached.referto/referencetoAnunderstandingofinternalcontrolassiststheauditorinidentifyingtypesofpotentialmisstatementsandfactorsthataffecttherisksofmaterialmisstatement,andindesigningthenature,extentandtimingoffurtheraudit對內(nèi)部控制的了解有助于會計師識別不同類型的潛在錯報及影響重大錯報風(fēng)險的auditstaffauditstaffingapproach[?‘pr??t?]n.v.approachto，positiveconfirmationnegativeconfirmationrevie