Unit 1 Auditing
Auditing Procedures
第三部分 審計測試流程
substantive procedure* 實質性程序，通常也可表達為substantive testing 實質性測試
analytical procedure* 分析程序，通常也可表達為analytical review 分析性復核
【講解】
analyze [’ænəˌlaɪz] v. 分析
analysis [ə’nælɪsɪs] n. 分析
comprise vt. 包含，由……組成
internal control* 內部控制
e.g. The auditor shall obtain an understanding of internal control relevant to the audit.
【譯】注冊會計師應當了解與審計相關的內部控制。
test of control* 控制測試
e.g. The term “test of control” refers to an audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level.
【譯】控制測試，是指用于評價內部控制在防止或發(fā)現(xiàn)并糾正認定層次重大錯報方面的運行有效性的審計程序。
implementation of control* 控制實施
segregation of duties 職責分離
internal control system* 內部控制制度
control environment* 控制環(huán)境
entity’s risk assessment process* 被審計單位風險評估過程
e.g. If the auditor identifies risks of material misstatement that management failed to identify, the auditor shall evaluate whether there was an underlying risk of a kind that the auditor expects would have been identified by the entity’s risk assessment process.
【譯】如果識別出管理層未能識別出的重大錯報風險，注冊會計師應當評價是否存在這類風險，即注冊會計師預期被審計單位風險評估過程應當識別出而未識別出的風險。
【講解】
underlie [ʌndə’laɪ] v. 成為……的基礎，位于……之下
underlying adj.潛在的，根本的，在下面的，優(yōu)先的
underlying asset 標的資產，基礎資產
risk assessment procedures風險評估程序
risk identification風險識別
responding to the assessed risks/ responding to the risk assessment* 針對評估的風險采取應對措施
【講解】
respond to 應對，響應
