Unit 1 Auditing
Auditing Procedures
第三部分 审计测试流程
substantive procedure* 实质性程序，通常也可表达为substantive testing 实质性测试
analytical procedure* 分析程序，通常也可表达为analytical review 分析性复核
【讲解】
analyze [’ænəˌlaɪz] v. 分析
analysis [ə’nælɪsɪs] n. 分析
comprise vt. 包含，由……组成
internal control* 内部控制
e.g. The auditor shall obtain an understanding of internal control relevant to the audit.
【译】注册会计师应当了解与审计相关的内部控制。
test of control* 控制测试
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.
【译】控制测试，是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
implementation of control* 控制实施
segregation of duties 职责分离
internal control system* 内部控制制度
control environment* 控制环境
entity’s risk assessment process* 被审计单位风险评估过程
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.
【译】如果识别出管理层未能识别出的重大错报风险，注册会计师应当评价是否存在这类风险，即注册会计师预期被审计单位风险评估过程应当识别出而未识别出的风险。
【讲解】
underlie [ʌndə’laɪ] v. 成为……的基础，位于……之下
underlying adj.潜在的，根本的，在下面的，优先的
underlying asset 标的资产，基础资产
risk assessment procedures风险评估程序
risk identification风险识别
responding to the assessed risks/ responding to the risk assessment* 针对评估的风险采取应对措施
【讲解】
respond to 应对，响应
