Auditing 审计

 

The overall objectives of the auditor

审计的总体目标

The overall objectives are:

注册会计师的总体目标是：

(1) to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework;

（1）对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证，使得注册会计师能够对财务报表是否在所有重大方面按照适用的财务报告编制基础编制发表审计意见；

(2) to report on the financial statements, and communicate as required by the ISAs, in accordance with the auditor's findings.

（2）按照审计准则的规定，根据审计结果对财务报表出具审计报告，并与管理层和治理层沟通。

Professional scepticism is an attitude that includes a questioning mind, being alert to conditions which may includes possible misstatement due to error or fraud, and a critical assessment of audit evidence. 

职业怀疑，是指注册会计师执行审计业务的一种态度，包括采取质疑的思维方式，对可能表明由于错误或舞弊导致错报的迹象保持警觉，以及对审计证据进行审慎评价。

Audit evidence that contradicts other audit evidence obtained

互相矛盾的审计证据

Information that brings into question the reliability of documents and responses to enquiries to be used as audit evidence 

引起对文件记录或对询问答复的可靠性产生怀疑的信息

Conditions that may indicate possible fraud

表明可能存在舞弊的情况

Circumstances that suggest the need for audit procedures in addition to those required by ISAs

表明需要实施除审计准则规定外的其他审计程序的情形

Professional judgement is the application of relevant training, knowledge and experience in making informed decisions about the courses of action that are appropriate in the circumstances of the audit engagement.

职业判断，是指在审计准则、财务报告编制基础和职业道德要求的框架下，注册会计师综合运用相关知识、技能和经验，作出适合审计业务具体情况、有根据的行动决策。