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西方會計英語Unit three Auditi

時間:2005-12-30 16:00來源:互聯網 提供網友:bebttr   字體: [ ]
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[00:03.03]Text 3.1   The auditing2 framewo
[00:06.82]When the independent auditor3 begins an audit1 assignment,he assumes that
[00:11.42]the internal control system of the enterprise is appropriate and effectiv
[00:15.57]2.  generally accepted accounting4 principles have been applied5 in all accounting processes underlying6 the financial statement
[00:23.17]3. the generally accepted accounting principles utilized7 have been applied consistently between the current and the prior period;a
[00:31.35]4. there is an adequate amount of informative8 financial disclosure in the financial statements and footnote
[00:37.72]Evidence gathering9 and its evaluation10 enable the auditors11 to reject or confirm these a prior assumption
[00:44.90]We are thus in a position to define auditin
[00:47.75]Auditing
[00:48.69]The analytical12 process of gathering sufficient evidential matter on a test or sampling basis to enable a competent professional to express an opinion as to whether a given set of financial statements meets established standards of financial reportin
[01:02.80]Now we can enumerate13 the major steps of the auditing process
[01:06.74]1.become acquainted with the firm-its environment and its accounting ,personnel,production, marketing14 ,and other system
[01:16.04]2. review and evaluate the management and the accounting control system in operatio
[01:21.61]3.gather evidential matter on the integrity of the syst
[01:25.73]4. gather further evidence related to the representations made in the financial statements;a
[01:31.79]5.formulate15 a judgment16 opinion on the basis of the evidence availabl
[01:36.24]Getting acquaint
[01:37.72]Auditing is an analytical process applied to everyday business situation
[01:43.21]Hence it is closely related to existing business practice
[01:47.23]Without firsthand knowledge of the nature of these practices and their larger setting,the auditor whould have to rely exclusively on available financial dat
[01:56.19]This would jeopardize17 both audit efficiency and effectivenes
[02:00.66]Therefore a getting acquainted phase(which usually includes a visit to a client's facilities and certain analytical preliminary tests and inquiries) initiates18 the typical audit proces
[02:13.69]While getting-acquainted preliminaries to the conduct of an audit are standard procedures today
[02:19.34]they were quite novel prior to 1965 Initially19 such procedures were described as the 'business approach to auditin
[02:27.70]Control system revi
[02:29.81]The auditor's evaluation of the control systems operating within the enterprise has a direct influence on the scope of the examination he undertakes and the nature of the tests he conduct
[02:40.65]However, even though preliminary evaluation of control systems is an essential ingredient of planning the audit scop
[02:47.71]we must remember that eventually both the system and the data it produces are covered by the audit process.
[02:54.50]Example
[02:55.60]The Brothers Three Shopping Center has leased space to Mr Hines,who operates a quality restaurant named The Duncan Inn located within i
[03:04.24]Lease payments are based on a minimum monthly amount sufficient to cover taxes and insurance on the building plus a graduated percentage of the restaurant's gross sales to diners and bar patron
[03:15.60]No percentage payments are due on catering20 service
[03:18.97]Bar and restaurant receipts of The Duncan Inn are collected in cash and from credit card billing
[03:25.06]A select few patrons have the privilege of open credit with monthly billing
[03:30.44]In planning the intial audit of The Duncan Inn's financial statement a CPA finds that virtually no internal control exists over cash bar receipt
[03:40.55]Hence tests covering cash bar receipts are schduled more comprehensively than those extending to credit card sale
[03:48.18]Evidential matt
[03:49.72]Evidential matter supporting financial statements consists of the underlying accounting data and all corroborating21 information available to the audito
[03:58.79]The auditor tests underlying accounting data by analysis and review,retracing some of the procedural steps followed in the original accounting process and reconciling the events,with the information reporte
[04:10.93]The auditor's evidential material is the result of tests ,selected observations, and statistical22 sampling where large compilations23 of data are involve
[04:21.41]The auditor must always balance the natural desire for more evidential matter to support an opinion against the costliness24 and social usefulness of completely reconstructing the underlying data and processes that produced the financial statement
[04:35.88]One key justification25 for independent audits26, as we have seen is the economy that results from producing expert opinion-based judgements from limited but reliable evidential matte
[04:47.95]Exampl
[04:49.04]Among tests covering cash bar receipts of The Duncan Inn ,the CPA determined27 what the expected average ratios should be between liquor use
[04:58.29]average number of individual drinks per bottle of liquor ,and the price structure of drinks serve
[05:03.86]Making appropriated allowances for credit card sales, the CPA was then able to make a reasonable estimate of cash bar receipts for the period under audi
[05:13.00]The estimate of the cash bar receipts constitutes evidential matter for purposes of the audit.(Note that the foregoing test has physical and financial dimension
[05:24.31]A purely28 financial test would be to subtract cash restaurant receipts from total bank deposits to arrive at cash bar receipts.In an actual engegement, an auditor might have undertaken both types of tests
[05:39.38]Text 3.2     Time to clarify the obligations of audito
[05:45.34]The 1990s pose fundanental problems for UK accounting firm
[05:49.73]In addition to increased commercial pressures, the profession faces a threat from public policy maker29
[05:55.97]There is increasing suspicion about the effectiveness of self-regulatio
[06:00.49]Who audits the auditor? And who should do s
[06:04.88]The root of the regulatory debate is the auditor's position between,on one hand, the managers of public companie
[06:11.72]and,on the other,their owners and other groups such as employees, pension fund beneficiaries, creaditors, and government departments which rely on the accuracy of the audited30 account
[06:23.50]The auditor is hired by the managers to protect the interests of this latter group of 'stakeholder
[06:29.30]There are obvious tensions when the interests of the two groups diverag
[06:33.53]perhaps because of suspected fraud or more typically because managers have an interest in the reported results being well received by investor31 and other
[06:42.16]Economists analyse such divergences32 of interest between one party and the agent employed to work on its behalf as a 'principal/agent'proble
[06:52.50]Traditional solutions of professional self-regulation backed up by legal redress33 as a last resort appear to be ripe for refor
[07:00.28]Recent financial scandals have cast doubts on whether the threat of public disprace is sufficient to safeguard audit standards.
[07:06.81]These doubts are confirmed by the experiences of investors34 who have sought redress for auditor malpractice in the courts.
[07:13.37]Almost all such cases are settled out of court without any clarification of the legal duties.
[07:19.38]The Caparo case,which clarified auditors' responsibilities,underlines the gulf35 bwteen what users expect,and what the auditor is prepared to offer.
[07:29.18]The auditor's signature is treated by users of company accounts as an assurance of the quality of the information they contain—
[07:36.18]a kind of insurance policy against the risk that the company's true financial state is not what it appears.
[07:42.11]The leading audit firms,whose strong brand names command a substantial price premium,have an interest in sustaining this belief.
[07:50.18]Yet attempts to make a claim on this policy show that pay-out terms are unreliable and highly uncertain.
[07:57.81]The most common form of audit regulation proposed is to prevent auditors carrying out consultancy assignments for their audit clients—a feature of several EC markets.
[08:08.28]The NEAR study showed that the major accounting firms rely heavily on audit clients for their non-audit business.
[08:15.57]But it also found the firms had managed to avoid the regulations in these countries.
[08:20.56]A second mechanism,favoured in Italy and Spain and suggested elsewhere,is to have periodic compulsory36 rotation37 of auditors,
[08:28.87]to prevent too cosy38 a relationship between the audit partner and the management of the firm.
[08:34.09]But this causes potentially high disruption costs and raises questions as to the quality of the audit scrutiny39 during the transition period.
[08:42.29]A third solution favoured by some accounting firms,is to introduce measures to reduce the intensity40 of competition for the audit contract,
[08:49.97]removing the temptation to reduce audit quality as a means of cutting costs.
[08:54.70]Protection from competition might reduce the tendency of the client to question the value for money offered by the auditor.
[09:00.89]But the idea that protectionism guarantees higher standards holds no more water in this context than elsewhere.
[09:07.55]None of the models for reform suggested by the other EC states really addresses the principal/agent problem which underlies41 the need for reform.
[09:16.23]If the question of auditor independence is to be tackled,more fundamental issus need to be addressed.


點擊收聽單詞發音收聽單詞發音  

1 audit wuGzw     
v.審計;查帳;核對;旁聽
參考例句:
  • Each year they audit our accounts and certify them as being true and fair.他們每年對我們進行賬務審核,以確保其真實無誤。
  • As usual,the yearly audit will take place in December.跟往常一樣,年度審計將在十二月份進行。
2 auditing JyVzib     
n.審計,查賬,決算
參考例句:
  • Auditing standards are the rules governing how an audit is performed.收支檢查標準是規則統治一個稽核如何被運行。
  • The auditing services market is dominated by a few large accounting firms.審計服務市場被幾家大型會計公司獨占了。
3 auditor My5ziV     
n.審計員,旁聽著
參考例句:
  • The auditor was required to produce his working papers.那個審計員被要求提供其工作底稿。
  • The auditor examines the accounts of all county officers and departments.審計員查對所有縣官員及各部門的帳目。
4 accounting nzSzsY     
n.會計,會計學,借貸對照表
參考例句:
  • A job fell vacant in the accounting department.財會部出現了一個空缺。
  • There's an accounting error in this entry.這筆賬目里有差錯。
5 applied Tz2zXA     
adj.應用的;v.應用,適用
參考例句:
  • She plans to take a course in applied linguistics.她打算學習應用語言學課程。
  • This cream is best applied to the face at night.這種乳霜最好晚上擦臉用。
6 underlying 5fyz8c     
adj.在下面的,含蓄的,潛在的
參考例句:
  • The underlying theme of the novel is very serious.小說隱含的主題是十分嚴肅的。
  • This word has its underlying meaning.這個單詞有它潛在的含義。
7 utilized a24badb66c4d7870fd211f2511461fff     
v.利用,使用( utilize的過去式和過去分詞 )
參考例句:
  • In the19th century waterpower was widely utilized to generate electricity. 在19世紀人們大規模使用水力來發電。 來自《簡明英漢詞典》
  • The empty building can be utilized for city storage. 可以利用那棟空建筑物作城市的倉庫。 來自《簡明英漢詞典》
8 informative 6QczZ     
adj.提供資料的,增進知識的
參考例句:
  • The adverts are not very informative.這些廣告并沒有包含太多有用信息。
  • This intriguing book is both thoughtful and informative.這本引人入勝的書既有思想性又富知識性。
9 gathering ChmxZ     
n.集會,聚會,聚集
參考例句:
  • He called on Mr. White to speak at the gathering.他請懷特先生在集會上講話。
  • He is on the wing gathering material for his novels.他正忙于為他的小說收集資料。
10 evaluation onFxd     
n.估價,評價;賦值
參考例句:
  • I attempted an honest evaluation of my own life.我試圖如實地評價我自己的一生。
  • The new scheme is still under evaluation.新方案還在評估階段。
11 auditors 7c9d6c4703cbc39f1ec2b27542bc5d1a     
n.審計員,稽核員( auditor的名詞復數 );(大學課程的)旁聽生
參考例句:
  • The company has been in litigation with its previous auditors for a full year. 那家公司與前任審計員已打了整整一年的官司。
  • a meeting to discuss the annual accounts and the auditors' report thereon 討論年度報表及其審計報告的會議
12 analytical lLMyS     
adj.分析的;用分析法的
參考例句:
  • I have an analytical approach to every survey.對每項調查我都采用分析方法。
  • As a result,analytical data obtained by analysts were often in disagreement.結果各個分析家所得的分析數據常常不一致。
13 enumerate HoCxf     
v.列舉,計算,枚舉,數
參考例句:
  • The heroic deeds of the people's soldiers are too numerous to enumerate.人民子弟兵的英雄事跡舉不勝舉。
  • Its applications are too varied to enumerate.它的用途不勝枚舉。
14 marketing Boez7e     
n.行銷,在市場的買賣,買東西
參考例句:
  • They are developing marketing network.他們正在發展銷售網絡。
  • He often goes marketing.他經常去市場做生意。
15 formulate L66yt     
v.用公式表示;規劃;設計;系統地闡述
參考例句:
  • He took care to formulate his reply very clearly.他字斟句酌,清楚地做了回答。
  • I was impressed by the way he could formulate his ideas.他陳述觀點的方式讓我印象深刻。
16 judgment e3xxC     
n.審判;判斷力,識別力,看法,意見
參考例句:
  • The chairman flatters himself on his judgment of people.主席自認為他審視人比別人高明。
  • He's a man of excellent judgment.他眼力過人。
17 jeopardize s3Qxd     
vt.危及,損害
參考例句:
  • Overworking can jeopardize your health.工作過量可能會危及你的健康。
  • If you are rude to the boss it may jeopardize your chances of success.如果你對上司無禮,那就可能斷送你成功的機會。
18 initiates e9c5430fb8a57cddedf60c5a1d5a56a7     
v.開始( initiate的第三人稱單數 );傳授;發起;接納新成員
參考例句:
  • The booklet initiates us into the problems of living abroad. 這本小冊子使我們對國外的生活情況有了初步了解。 來自《簡明英漢詞典》
  • Everybody initiates and receives messages in some form or other. 每個人都以各種不同的方式發出并接收信息。 來自辭典例句
19 initially 273xZ     
adv.最初,開始
參考例句:
  • The ban was initially opposed by the US.這一禁令首先遭到美國的反對。
  • Feathers initially developed from insect scales.羽毛最初由昆蟲的翅瓣演化而來。
20 catering WwtztU     
n. 給養
參考例句:
  • Most of our work now involves catering for weddings. 我們現在的工作多半是承辦婚宴。
  • Who did the catering for your son's wedding? 你兒子的婚宴是由誰承辦的?
21 corroborating b17b07018d744b60aa2a7417d1b4f5a2     
v.證實,支持(某種說法、信仰、理論等)( corroborate的現在分詞 )
參考例句:
  • Neither can one really conclude much from a neat desk, unless there is further corroborating evidence. 實際上,我們也無法從一張整潔的辦公桌中得出什么結論,除非還有其它證據進一步證實。 來自互聯網
22 statistical bu3wa     
adj.統計的,統計學的
參考例句:
  • He showed the price fluctuations in a statistical table.他用統計表顯示價格的波動。
  • They're making detailed statistical analysis.他們正在做具體的統計分析。
23 compilations ce4f8f23fdb6a4149bf27a05e7a8aee1     
n.編輯,編寫( compilation的名詞復數 );編輯物
參考例句:
  • Introductory biology texts tend to be compilations of conclusions. 導論式的生物學教科書,多傾向于結論的匯編。 來自辭典例句
  • The original drafts were mainly chronicles and compilations of regulations. 初撰本主要以紀事本末體和典志體為主。 來自互聯網
24 costliness ba0aeb003c1507c01241d6422f36dbba     
昂貴的
參考例句:
25 justification x32xQ     
n.正當的理由;辯解的理由
參考例句:
  • There's no justification for dividing the company into smaller units. 沒有理由把公司劃分成小單位。
  • In the young there is a justification for this feeling. 在年輕人中有這種感覺是有理由的。
26 audits c54379fa058a9ad836b60a32f9ceb5bd     
n.審計,查賬( audit的名詞復數 )v.審計,查賬( audit的第三人稱單數 )
參考例句:
  • Requires that use of all bond funds is subject to independent audits. 需要使用的所有債券基金是受獨立審計。 來自互聯網
  • Support the locations during customer-visits, audits and quality-improvement programs. 支持客戶參觀,稽核和提高品質等項目。 來自互聯網
27 determined duszmP     
adj.堅定的;有決心的
參考例句:
  • I have determined on going to Tibet after graduation.我已決定畢業后去西藏。
  • He determined to view the rooms behind the office.他決定查看一下辦公室后面的房間。
28 purely 8Sqxf     
adv.純粹地,完全地
參考例句:
  • I helped him purely and simply out of friendship.我幫他純粹是出于友情。
  • This disproves the theory that children are purely imitative.這證明認為兒童只會單純地模仿的理論是站不住腳的。
29 maker DALxN     
n.制造者,制造商
參考例句:
  • He is a trouble maker,You must be distant with him.他是個搗蛋鬼,你不要跟他在一起。
  • A cabinet maker must be a master craftsman.家具木工必須是技藝高超的手藝人。
30 audited 046f25df2e99a79dbb3462bbbfa35bf2     
v.審計,查賬( audit的過去式和過去分詞 )
參考例句:
  • The accounts have to be audited by a firm of external auditors. 這些賬目必須由一家外聘審計員的公司來稽查。 來自《簡明英漢詞典》
  • E. g. few if any charities collection publishes audited accounts. 例如很少義款收集有公布經過查核的帳目。 來自互聯網
31 investor aq4zNm     
n.投資者,投資人
參考例句:
  • My nephew is a cautious investor.我侄子是個小心謹慎的投資者。
  • The investor believes that his investment will pay off handsomely soon.這個投資者相信他的投資不久會有相當大的收益。
32 divergences 013507962bcd4e2c427ab01ddf4d94c8     
n.分叉( divergence的名詞復數 );分歧;背離;離題
參考例句:
  • This overall figure conceals wide divergences between the main industrial countries. 這項綜合數據掩蓋了主要工業國家間的巨大分歧。 來自辭典例句
  • Inform Production Planner of any divergences from production plan. 生產計劃有任何差異通知生產計劃員。 來自互聯網
33 redress PAOzS     
n.賠償,救濟,矯正;v.糾正,匡正,革除
參考例句:
  • He did all that he possibly could to redress the wrongs.他盡了一切努力革除弊端。
  • Any man deserves redress if he has been injured unfairly.任何人若蒙受不公平的損害都應獲得賠償。
34 investors dffc64354445b947454450e472276b99     
n.投資者,出資者( investor的名詞復數 )
參考例句:
  • a con man who bilked investors out of millions of dollars 詐取投資者幾百萬元的騙子
  • a cash bonanza for investors 投資者的賺錢機會
35 gulf 1e0xp     
n.海灣;深淵,鴻溝;分歧,隔閡
參考例句:
  • The gulf between the two leaders cannot be bridged.兩位領導人之間的鴻溝難以跨越。
  • There is a gulf between the two cities.這兩座城市間有個海灣。
36 compulsory 5pVzu     
n.強制的,必修的;規定的,義務的
參考例句:
  • Is English a compulsory subject?英語是必修課嗎?
  • Compulsory schooling ends at sixteen.義務教育至16歲為止。
37 rotation LXmxE     
n.旋轉;循環,輪流
參考例句:
  • Crop rotation helps prevent soil erosion.農作物輪作有助于防止水土流失。
  • The workers in this workshop do day and night shifts in weekly rotation.這個車間的工人上白班和上夜班每周輪換一次。
38 cosy dvnzc5     
adj.溫暖而舒適的,安逸的
參考例句:
  • We spent a cosy evening chatting by the fire.我們在爐火旁聊天度過了一個舒適的晚上。
  • It was so warm and cosy in bed that Simon didn't want to get out.床上溫暖而又舒適,西蒙簡直不想下床了。
39 scrutiny ZDgz6     
n.詳細檢查,仔細觀察
參考例句:
  • His work looks all right,but it will not bear scrutiny.他的工作似乎很好,但是經不起仔細檢查。
  • Few wives in their forties can weather such a scrutiny.很少年過四十的妻子經得起這么仔細的觀察。
40 intensity 45Ixd     
n.強烈,劇烈;強度;烈度
參考例句:
  • I didn't realize the intensity of people's feelings on this issue.我沒有意識到這一問題能引起群情激奮。
  • The strike is growing in intensity.罷工日益加劇。
41 underlies d9c77c83f8c2ab289262fec743f08dd0     
v.位于或存在于(某物)之下( underlie的第三人稱單數 );構成…的基礎(或起因),引起
參考例句:
  • I think a lack of confidence underlies his manner. 我認為他表現出的態度是因為他缺乏信心。 來自《簡明英漢詞典》
  • Try to figure out what feeling underlies your anger. 努力找出你的憤怒之下潛藏的情感。 來自辭典例句
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