文档介绍：审计英语审计报告
一、考情分析
从专业阶段考试来看，本章属于非常重要的章节，全面考核审计意见的判断及审计报告的编写， 本章可能结合其他章节基本知识出简答题，考查学员对相关知识的理解。因此就英语的备考，应重 点关注的知识点包括：关键审计事项、强调事项段、其他事项段、比较信息及注册会计师对其他信 息的责任。
二、 专业词汇
关键审计事项：Key audit matters
无保留意见：Unqualified audit opinion
保留意见：Qualified audit opinion
否定意见：Adverse opinion
无法表示意见：Disclaimer of opinion
强调事项段：Emphasis of matter paragraph
其他事项段：Other matter paragraph
撤销审计：Withdraw from the engagement
修改：Modification
疑虑：Doubt
治理层：Those charged with governance
管理层：Management
重大不一致：Material inconsistency
以前年度报表：Previous financial statements
披露：Disclose
重大原因：Substantial reasons
充分的：Sufficient
适当的：Appropriate
审计证据：Audit evidence
可比性：Comparability
当期数据：Current data
比较信息：Comparative information
不确定：Uncertainty
三、 重点、难点讲解
(一)关键审计事项
关键审计事项，是指注册会计师根据职业判断认为对当期财务报表审计最为重要的事项。
Key audit matters
Key audit matters refer to the matters that CPA considers to be the most important to the audit of financial statements of current period according to professional judgment.
确定关键审计事项的决策框架
Determine the decision framework of key audit matters
以“与治理层沟通的事项”为起点选择关键审计事项
Select key audit matters based on the starting point of "matters communicated with those charged with governance,,
注册会计师与被审计单位治理层沟通审计过程中的重大发现，包括注册会计师对被审计单位的 重要会计政策、会计估计和财务报表披露等会计实务的看法，审计过程中遇到的重大困难，已与治 理层讨论或需要书面沟通的重大事项等，以便治理层履行其监督财务报告过程的职责。
Important discoveries in the process of auditing that CPAs communicate with the auditee' s governance include opinions of CPAs to the accounting practice of auditee such as significant accounting policies, accounting estimates and financial statement disclosure etc., major problems during the auditing process, significant events that have been discussed or required for written communication with the governance, so those charged with governance can perform its responsibilities to monitor the financial reporting process.
从“与治理层沟通的事项”中选出“在执行审计工作时重点关注过的事项”
Select “matters which have been significantly focused on during auditing work in the ^matters communicated with