2010年注冊會(huì)計(jì)師考試《審計(jì)》英語輔導(dǎo)講義(2)

　　[與中文教材2008版第七章相關(guān)]

　　Audit Evidence[審計(jì)證據(jù)]

　　Audit evidence is necessary to support the audit opinion; the auditors therefore need to obtain sufficient, relevant and reliable evidence to satisfy themselves that the objectives of the individual audit tests have been met. Once satisfied, they can arrival at the overall audit opinion in the knowledge that it can be adequately defended, if required, as all the evidence exists to prove how the opinion was arrived at.

　　Notes:

　　[教材:p118]

　　Sufficient:充分性

　　Relevant:適當(dāng)性

　　Reliable:可靠性

　　Audit test:審計(jì)測試

　　Meet the objective of the individual audit test

　　Overall audit opinion

　　The auditors also need to consider when planning the audit what type(s) of audit evidence will be necessary in order to ensure that this is obtained on a timely basis. Certain types of evidence (e.g. receivables circularization) needs the involvement and co-operation of others (i.e. the client and their customer). In such cases where the evidence-gathering process is lengthier, it is vital that sufficient planning is carried out.

　　Note:

　　Plan the audit:計(jì)劃審計(jì)

　　Audit planning:審計(jì)計(jì)劃

　　Audit evidence:審計(jì)證據(jù)

　　Type of audit evidence:審計(jì)證據(jù)的類型

　　On a timely basis:在及時(shí)的基礎(chǔ)上(時(shí)效性)

　　Receivables circularization:向債務(wù)人函證應(yīng)收賬款(應(yīng)收賬款詢證函)

　　Evidence-gathering：收集審計(jì)證據(jù)

　　In relation to substantive testing, we shall consider the assertions made in the financial statements by the directors. These assertions underlie all items in the financial statements, and so the auditor needs to obtain audit evidence that substantiates there assertions.

　　注意：現(xiàn)在實(shí)質(zhì)性測試都叫做實(shí)質(zhì)性程序