Unit19答案
Unit 19 An Overview of Auditing
Ⅰ.Multiple choice questions
1.D
2.D
3.A
4.B
Ⅱ. Translate the following accounting terms into English
1.Independent mental attitude
2.Operational audit
3.Quantifiable information
高傲的近义词4.Established Criteria
5.Economic entity疮痂病
/doc/5814708498.html,pliance audit
7.Audit of Financial Statements
除铁锈的方法8.Recommendation to management
9.Replacement cost of fixed asts
10.Tax return
午错
Ⅲ. Translate the following ntences into English
二胡考级曲目
1.Auditing is a process by which a competent , independent person accumulates and
evaluates about quantifiable information related to a specific economic entity for the purpo of determining and reporting on the degree of correspondence between the qua
ntifiable information and established criteria.
2.Evidence is defined as any information ud by the auditor to determine whether
the quantifiable information being audited is stated in accordance with the established criteria.
3.An operational audit is a review of any part of an organization operating当之无愧什么意思>唐代诗
氓的翻译procedures and methods for the purpo of evaluating efficiency and effectiveness.
Ⅳ. Answer the following questions
1.(1) Quantifiable information and established Criteria.
(2) Economic entity.
(3)Accumulating and evaluating evidence.
(4) Competent, independent person.
(5) Reporting.
2.An operational audit is a review of any part of an organization operating procedures and methods for the purpo of evaluating efficiency and effectiveness. At the completion of an operational audit , recommendation to management for improving are normally expected. The purpo of a compliance audit is to determine whether the auditee is following procedures or rules t down by some higher authority. An audit of financial statements is conducted to determine whether the overall financial statements—the quantifiable information being verified—are stated in accordance with specified criteria. The conduct of an operational audit and the reported results are less easily defined than either of the other two types of audits. Efficiency and effectiveness of operations are far more difficult to evaluate objectively than compliance or the prentation of financial statements in accordance with generally accepted accounting principles; and establishing criteria for evaluating the quantifiable information in an operational audit is an extremely subjective matter. Ⅴ. Translate the follows into Chine
财务报表审计是为了确定被审查信息，即财务报表是否符合特定的标准而进行的审计。在通常情况下，这种特定的标准就是一般公认会计原则，尽管财务报表审计也包括对按收付实现制或其它适用的会计基础编制的财务报表的审计。由注册会计师进行财务报表审计是基于这样一种假设，即财务报表的使用着不同，使用的目的也不同。因此，由审计人员对财务报表进行审计，得出所有报表使用者都可以信赖的结论，比让每一位报表使用者都亲自去进行审计要有效得多。
