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1、年度审计报告中的会计及审计英语12020 年 4 月 19 日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Managements Responsibility for the F
2、inancialStatements注册会计师责任AuditorsResponsibility审计意见Auditors 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文档仅供参考，不当之处，请联系改正。年度审计报告范例-管理层责任(1)Example - Management s Responsibility(1)按照中华人民共和国财政部颁布的企业会计
3、准则的规定编制财务报表是贵公司管理层的责任。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.年度审计报告范例-管理层责任(2)Example - Management s Responsibi
4、lity (2)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大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。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.相关会计及审计英语词汇-管理层责任Glossary-Management s Responsibility32020 年 4 月 19 日文档仅供参考，不当之处，请联系改正。中国企业会计准则China Accounting Standards for BusinessEnterprises内部控制Internal contro
6、l重大错报Material misstatement舞弊或错误Fraud or error会计政策Accounting policies会计估计Accounting estimates年度审计报告范例-注册会计师的责任（1）Example - AuditorsResponsibility(1)我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则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职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。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 日文档仅供参考，不当之处，请联系改正。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，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。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52020 年 4 月 19 日
