对审计的英文介绍

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对审计的英文介绍

Auditing is an independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form. It can be conducted internally by employees of the organization, but that is usually called internal auditing. An external auditor is an individual or a firm appointed by the organization to carry out an independent examination of its financial statements, and to express an opinion of the fairness of those statements. External audit is an objective assurance activity designed to add value and improve an organization’s

operations. The objectives of an audit include providing an organization with reasonable assurance that its financial statements are free of material misstatement; evaluating the effectiveness of the organization's system of internal control; and examining the organization’s compliance with applicable laws and regulations.

In approving the engagement of an external auditor, the organization will consider the technical qualifications and expertise of the auditor and the auditor’s independence from the organization. This independence is paramount in allowing the external auditor to provide an unbiased opinion on the entity’s financial statements.

The external auditor performs a variety of procedures to obtain evidence about the accuracy and completeness of the financial records and the results reported in the financial statements. Procedures vary based on the specific situation and may include observing activities, inspecting documents and communications, reviewing accounting records and


transactions, obtaining representations from the management, and performing analytical review.

The primary responsibility for the preparation of the financial statements rests with the organization’s management. The external auditor is responsible for expressing an opinion on the financial statements after completing an audit. The external auditor’s opinion is expressed in an audit report, which is directed to the organization’s management and governing body, and should accompany the financial statements when they are presented to users.

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