da0916年注會(huì)審計(jì)英語(yǔ)財(cái)務(wù)報(bào)表目標(biāo)能使注冊(cè)會(huì)計(jì)師對(duì)是否在所有重大方面

SectionII:Theobjectiveofanauditoffinancialstatementsistoenabletheauditortorespects,inaccordancewithanapplicablefinancialreportingframework.財(cái)務(wù)報(bào)表審計(jì)的目標(biāo)是能使會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表是否在所有重大方面按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)編制審計(jì)意見(jiàn)。conclusionsonwhichtheauditor’sopinionis審計(jì)是指會(huì)計(jì)師為了得出審計(jì)結(jié)論、形成審計(jì)意見(jiàn)而使用的所有信息inherentrisk固有風(fēng)險(xiǎn)controlrisk控制風(fēng)險(xiǎn)detectionriskriskofmaterialmisstatements,RMMauditrisk=riskofmaterialmisstatements×detectionmiswrong。mislead誤導(dǎo)miscalculation誤算misappropriationmisrepresentationapproach,inwhichsubstantiveproceduresareemphasized,oracombinedapproach,inwhichbothtestsofcontrolsandsubstantiveproceduresareused.substance['s?bst?ns]overformapproach[?'pr??t?]n.vrightsandobligationsvaluationandallocationexistence[?g'z?st（?）nsegn.Thewrittenrepresentationproposedbymanagementisintendedtoverify管理層的主要用于證實(shí)重要應(yīng)收賬款余額的計(jì)價(jià)、存在、權(quán)利和義務(wù)等認(rèn)定occurrence[?'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.Theobjectiveoftheauditoristoapplytheconceptofmaterialityappropriayinnningandperformingtheaudit.Informationisgenerallyconsideredtobematerialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusersmadeonthebasisofthefinancialstatements.auditproceduresperformed,relevantauditevidenceobtained,andconclusionstheauditorreached.referto/referencetoAnunderstandingofinternalcontrolassiststheauditorinidentifyingtypesofpotentialmisstatementsandfactorsthataffecttherisksofmaterialmisstatement,andindesigningthenature,extentandtimingoffurtheraudit對(duì)內(nèi)部控制的了解有助于會(huì)計(jì)師識(shí)別不同類型的潛在錯(cuò)報(bào)及影響重大錯(cuò)報(bào)風(fēng)險(xiǎn)的auditstaffauditstaffingapproach[?‘pr??t?]nv.approachto該詞的翻譯為“主體，代表各類型經(jīng)濟(jì)實(shí)體positiveconfirmationnegativeconfirmationreviewen