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Audit 审计

An audit is an objective examination and evaluation of the the financial statements of an organization to make sure that the records are a fair and accurate representation of the transactions they claim to represent.

审计是指有资格的会计师对企业账簿和账号所做的系统性检查，以此来证明财务报表所反映的资产负债情况是否属实。

术语积累
  1. financial statement [C] 财务报表

The Importance of Audit 审计的作用

  1. 制约
  2. 参谋
  3. 防护（保护投资者利益）
  4. 鉴证
  5. 管理控制
  6. 评价

Differences between Internal Audit and External Audit 内部审计和外部审计的区别

Comparison 比较Internal Audit 内部审计External Audit 外部审计
Meaning 定义refers to an ongoing audit function performed within an organization by a separate internal auditing department.is an audit function performed by the independent body which is not a part of the organization.
Objective 目标To review the routine activities and provide suggestion for the improvement. 内控To analyze and veerify the financial statement of the company.
Conductors 审计者EmployeesThird Party
Users 使用者ManagementStakeholders
Opinion 意见Opinion is provided on the effectiveness of the operational activities of the organizationOpinion is provided on the truthfulness and fairness of the financial statement of the company
Scope 范围Decided by the management of the entity.Decided by the statute.
Obligation 义务No, it is voluntaryYes, according to Indian Companies Act, 1956.
Period 时段Continuous ProcessOnce in a year
Checks 检查Operational EfficiencyAccuracy and Validity of Financial Statement
表达积累
  1. statute /ˈstætʃuːt/ ① [countable, uncountable] a law that is passed by a parliament, council, etc. and formally written down 成文法；法令；法规
    • in a statute Penalties are laid down in the statute. 法规中有关于惩罚措施的规定。
    • by statute Corporal punishment was banned by statute in 1987. 1987 年通过的法令明文禁止体罚。
    • under statute These rights existed at common law, rather than under statute. 这些权利存在于普通法中，而不是成文法中。

    The wording of the statute is ambiguous. 该法规的措词不明确。

Audit Opinion 审计意见

01 Unqualified Opinion 无保留意见

Unqualified Opinion

An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting standards. This is often referred to as a “clean” opinion and is the one that analysts would like to see in a financial report.

无保留意见审计报告是指审计人员对被审计单位的会计报表，依照独立审计准则的要求进行审查后，确认被审计单位采用的会计处理方法遵循了会计准则及有关规定。会计报表反映的内容符合被审计单位的实际情况：内容完整，表达清楚，无重要遗漏；报表项目的分类和编制方法符合规定要求，因而对被审计单位的会计报表无保留地表示满意。

表达积累
  1. applicable /ˈæplɪkəbl/, /əˈplɪkəbl/ [not usually before noun] that can be said to be true in the case of somebody/something 适用；合适 synonym relevant

    2. Give details of children where applicable (= if you have any). 如有子女请提供详情。
    applicable to somebody/something Much of the form was not applicable (= did not apply) to me. 表格中很多部分不适用于我。

02 Qualified Opinion 保留意见

Qualified Opinino

A qualified audit opinion is one in which there is some scope limitation or exception to accounting standards. Exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception.

保留意见审计报告，认为被审计单位会计报表的反映就其整体而言是公允的，只是个别重要财务会计事项的处理或个别重要财务报表项目的编制不符合《企业会计准则》及国家其他有关财务会计法规的规定。从性质上看，虽然严重但不至于影响财务报告整体的公允反映。

术语积累
  1. qualified opinion 保留意见
  2. qualified audit opinion 保留意见审计报告
表达积累
  1. qualified adj. 有资格的，胜任的，适当的，合格的；过检定的，得到许可的；有限制的，有条件的；（俚）十足的，无比的
    vt. 描述，形容；使合适；授权于；有权，达标
    vi. 合格，成为合格；取得……的资格
    qualified for sth. 具备……的学历（或资历
    qualified to do sth. 具备……的知识（或结果），符合资格
qualify和entitle的区别
  1. qualify用于比较正规、严肃的表述，而entitle用法宽泛，书面、口语均可。
  2. 核心含义不同。qualify强调“资格、资力、资质”，而entitle则强调应该有某种“权利、权益”。休假用entitle，授予学位用qualify

03 Adverse Opinion 否定意见

Adverse Opinion

An adverse audit opinion is issued when an auditor determine that the financial statements materially depart from accounting standards and are not fairly presented. An adverse opinion makes anaylysis of the financial statements easy: Do not bother analyzing these statements, because the company’s financial statements cannot be relied on.

否定意见，错报非常严重，包括性质严重或者金额非常重大，整个财务报表的反映已经不再合法和公允，比如被审计单位存在串通舞弊的行为，存在走私等违反法规的行为等；从金额上看，如果不考虑错报性质，汇总错报已经大大超过财务报表层重要性水平，致使报表使用者无法正确理解和利用财务报表。

表达积累
  1. materially adverb /məˈtɪəriəli/ (formal or law法律) in a clear and definite or important way
    Their comments have not materially affected our plans. 他们的评价并没有对我们的计划产生多么重要的影响。
    The letter contained materially inaccurate information. 这封信包含严重不正确的信息。

非常严重的情况。

04 Disclaimer of Opinion 无法表达意见

Disclaimer of Opinion

A disclaimer of opinion occurs when, for some reason, such as scope limitation, the auditors are unable to issue an opinion.

无法表达意见，这是由于审计范围受到委托人、被审计单位或客观环境的严重限制，致使审计师不能获取必要的审计证据，以致无法对财务报表整体反映发表审计意见时。

表达积累
  1. auditor n. 审计师
  2. disclaimer n. 否定声明；放弃；放弃者
    [pl.] disclaimers
    disclaimer:《免责声明》，即法律明文规定的当事人对其不履行合同不承担违约责任的声明。不可抗力、货物本身的自然性质、货物的合理损耗和债权人的过错是免责的条件。
    disclaim v. 否认
reject, deny, decline, refuse辨析
  1. eject多指由于某物某事某行为不能让人满意而被当面直截了当地拒绝。
  2. deny指坚决地拒绝接受、给予或承认。
  3. decline指婉言谢绝他人的帮助或邀请等。
  4. refuse语气较重，指态度坚决，肯定无疑的拒绝。

这种情况非常严重，也很少出现。

Differences among Audit opinions

Approved

  1. unqualified opinion
  2. qualified opinion

Disapproved

  1. adverse opinion
  2. ddisclaimer of opinion