Refer to the audit report provided in figure 12 pp15 16 of the text 审核员提供什么

Refer to the audit report provided in figure 12 pp15

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Refer to the audit report provided in figure 1.2 (pp15-16) of the text. 审核员提供什么 ? 审计人员通常向财务报告 ( 由客户管理层编制 ) 提供审计报告。 审核员应进行全面的财务报告审计,以提供审计报告。 请参阅文本图 1.2 (pp15-16) 中提供的审计报告。 Assurance Engagement 保证契约 An assurance engagement is defined as: ‘An engagement in which an assurance practitioner aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the measurement or evaluation of an underlying subject matter against criteria’. 保证契约的定义如下 : 保证从业员的目标是取得足够适当的证据,以表达一项结论,该结论旨在提高预期使用者 ( 而非负责人士 ) 对根据准则量度或评估基本事项的结果的信心”。 Key terms of the above definition Assurance Practitioner: Accounting firm 保证从业人员 : 会计师事务所 Evidence: More information about transactions and events 证据 : 关于事务和事件的更多信息 Conclusion: Audit opinion 结论 : 审计意见 Users: e.g. shareholders 用户 : 如股东 Responsible party: Client management 责任方 : 客户管理 Subject matter: Financial reports 主题 : 财务报告 Criteria: Accounting standards 标准 : 会计准则
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Different assurance services 不同的保险服务 The most common assurance services are: Financial Report Audits an engagement designed to express an opinion whether the report is prepared in all material respects in accordance with a financial reporting framework 最常见的保证服务包括 : 财务报告审计 一种旨在表达意见的审计业务,即报告是否按照财务报告框架在所有重要方面编制 Compliance Audit 合规性审计 Involves gathering evidence to ascertain whether rules, policies, procedures, laws and regulations have been followed. 涉及 收集 证据,以确定是否 遵守 了规则 、政策、程序、法律 条例 Performance Audit 绩效 审计 Refers to the economy, efficiency and effectiveness of an organisation’s activities. 一个 组织活动 的经济性 、效率 和有 性。 Comprehensive Audit 全面审计 Combines elements of financial report audit, compliance audit and performance audit. 结合财务报告审计 合规审计和 绩效 审计的要 Internal Audit 内部 审计 Provides assurance about various aspects of an organisation’s activities. 组织活动 个方面提供保证。 Corporate Social Responsibility (CSR) Assurance 会责任保 Includes voluntary reporting about environmental, employee and social subject matter.
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