对审计的英文介绍 Auditing is an independent appraisal activity that includes the systematic review of a company’s operations, procedures, and records by an independent auditor with the intent of expressing an opinion on the fairness and accuracy of the organization’s financial statements. Auditing serves as an assurance service to those who use the financial statements of an organization, such as lenders, shareholders, investors, and regulatory bodies. The primary objective of an audit is to provide reasonable assurance that the financial statements present fairly in all material aspects, and are free from material misstatement. An audit involves obtaining evidence to support the financial statement assertions and understanding and testing the entity’s internal controls. The auditor should possess the necessary knowledge and experience required to perform an audit, as well as the objectivity and independence needed to form an independent opinion on the financial statements. The scope of an audit typically involves an examination of the financial records of an organization, including its balance sheet, income statement, and cash flow statement. The audit will involve the assessment of these documents, as well as related notes and supporting documents, such as bank statements and invoices. The auditor may also select transactions for testing and analyze the processes used to produce the financial statements. In addition to evaluating the quality of the financial information, auditors also consider the risks associated with the financial statements. This includes identifying risks such as fraud and errors, as well as assessing the controls in place to reduce these risks. Once the risk assessment is complete, the auditor will develop a plan of audit procedures which may include substantive tests, analytical procedures, and statistical sampling. Once the audit is complete, the auditor will issue a report providing an opinion, based on the audit evidence gathered, whether the financial statements are properly prepared in accordance with the relevant accounting framework. The auditor’s opinion will be independent from the organization, and will provide assurance to those who rely on the financial statements. 本文来源：https://www.wddqw.com/doc/21fa89d26adc5022aaea998fcc22bcd126ff4233.html