審計相關(guān)外文翻譯

1、<p><b>　　外文翻譯之一</b></p><p>　　Auditing Organizations </p><p>　　Throush a Strategic-Systems Lens－The KPMG Business Measurement Process(節(jié)選)</p><p>　　Author：Timothy B.B

2、ell , Frank O.Marrs , Ira Solomon , Howard Thomas </p><p>　　Nationality：The U.S.</p><p>　　Derivation:Auditing Organizations Through a strategic-Systems Lens-The KPMG Business Measurement Proces

3、s,1997（P43－44，P71－72）</p><p>　?。≒.43－44）BMP Business Process Analysis</p><p>　　The BMP Business Process Analysis is designed to provide the auditor with an in-depth understanding of the key busi

4、ness process identified earlier in the audit. Via this analysis, the BMP auditor learns how the client organization creates value. Spacifically, each key core business process is studied in depth to discern significant p

5、rocess objectives, the business risks related to these objectives, the controls established to mitigate the risks, and the financial-statement implications of the ri</p><p>　　Business process analysis adopts

6、 a ”value chain” approach to analyzing the interconnected activities in the client’s business, both domestically and globally. It is consistent with W.Edward Deming’s views of business processes and the role of total qua

7、lity management in monitoring the value of these processes. Core business process represent the main customer-facing activities of the business.It is the successful combination and execution of the core businesss proces

8、ses that create value in the</p><p>　　Exhibit 7[p.44] presents the process analysis template used by the BMP auditor to analyze the client’s core business process and significant resource management processe

9、s.The template is a framework that guides the BMP auditor’s collection and integration of information about business processes using eight dimensions: process objectives, inputs, actibities, outputs, systems, classes of

10、transactions, risks that threaten objectives, and other symptoms of poor performance.Refer to Exhibit 7 for des</p><p><b>　　Exhibit 7</b></p><p>　　Process Analysis Template</p>

11、<p>　　(P.71-72)Concluding Comments</p><p>　　The risk-based strategic-systems audit approach, described in some detail in this monograph, is an innovative and powerful means of meeting external audit g

12、oals as well as intra-organizatioanal assurance objectives. Admittedly, however, it retains much of what is now conventional in external auditing. The risk-based strategic-systems auditor still embraces the audit risk mo

13、del; still performs procedures that, for the most part, would be familiar to conventional auditors;and still formulates an o</p><p>　　Exhibits 18[p.72] contrasts the traditional reductionist audit approach w

14、ith a risk-based strategic-systems audit approach like BMP. The reductionist approach assumes that accounting and auditing knowledge plays the primary role in forming audit judgments, and implicitly de-emphasizes the rol

15、e of knowledge about the business.The risk-based strategic-systems approach reflects the systems-thinking view that to audit assertions effectively, the auditor must comprehend the client’s whole business en</p>&

16、lt;p>　　通過戰(zhàn)略系統(tǒng)的視角對組織進(jìn)行審計</p><p>　?。叕斖?jīng)營計量程序（節(jié)選）</p><p>　　作者：Timothy B.Bell , Frank O.Marrs , Ira Solomon , Howard Thomas </p><p>　　國籍：The U.S.</p><p>　　原文出處:Auditin

17、g Organizations Through a strategic-Systems Lens-The KPMG Business Measurement Process,1997（P43－44，P71－72）</p><p>　?。≒43－44）經(jīng)營計量程序</p><p>　　經(jīng)營計量程序（Business Measurement Process ，BMP）被設(shè)計為對于每一個關(guān)鍵環(huán)節(jié)

18、，都要審計師提早進(jìn)行深入的理解。通過環(huán)節(jié)分析，有助于審計師理解審計客戶組織如何創(chuàng)造價值。尤其是當(dāng)每個核心經(jīng)營環(huán)節(jié)被深入研究以理解重要的環(huán)節(jié)目標(biāo)，與這些目標(biāo)相關(guān)的經(jīng)營風(fēng)險，為降低這些風(fēng)險而建立的控制，以及風(fēng)險及控制對會計報表的影響。同樣的道理，每個重大的資源管理環(huán)節(jié)都被一樣地關(guān)注。在環(huán)節(jié)分析過程中，審計師還必須識別可能產(chǎn)生重大錯報風(fēng)險的交易類別（比如不同的交易類別會產(chǎn)生不同的錯報風(fēng)險）以及相關(guān)的財務(wù)報表帳戶的平衡。 </p>

19、<p>　　BMP環(huán)節(jié)分析采用“價值鏈”方法，從內(nèi)外部角度，分別分析企業(yè)相關(guān)經(jīng)營活動。這與W·愛德華·戴明有關(guān)經(jīng)營環(huán)節(jié)和總體價值管理對指導(dǎo)經(jīng)營環(huán)節(jié)的角色的觀點(diǎn)一致。關(guān)鍵經(jīng)營環(huán)節(jié)的業(yè)務(wù)活動需要大量面對企業(yè)顧客。從顧客角度出發(fā)，只有關(guān)鍵經(jīng)營環(huán)節(jié)進(jìn)行了完善的結(jié)合和有效的運(yùn)作，才能創(chuàng)造價值，也才能提高企業(yè)銷售的獲利能力。環(huán)節(jié)分析的BMP模式認(rèn)為，并非所有環(huán)節(jié)是同等重要的，也并非所有環(huán)節(jié)關(guān)聯(lián)是并行重要的。它們之間存

20、在更為重要的經(jīng)營環(huán)節(jié)和更為重要的環(huán)節(jié)關(guān)聯(lián)。</p><p>　　圖表7說明了BMP的環(huán)節(jié)分析模板，這個模板被用來分析顧客的核心經(jīng)營環(huán)節(jié)和重大的資源管理環(huán)節(jié)，由環(huán)節(jié)目標(biāo)、環(huán)節(jié)投入、業(yè)務(wù)活動、產(chǎn)出、系統(tǒng)、威脅目標(biāo)的風(fēng)險、較差業(yè)績的其他癥狀八個部分來引導(dǎo)審計師收集和整合有關(guān)經(jīng)營環(huán)節(jié)信息的框架一旦確認(rèn)了某一經(jīng)營環(huán)節(jié)為關(guān)鍵經(jīng)營環(huán)節(jié)，審計師就需要收集關(guān)于這一環(huán)節(jié)的大量信息。圖表7描述了環(huán)節(jié)分析這八部分的主要內(nèi)容：</p

21、><p>　　圖表7 環(huán)節(jié)分析模板</p><p>　?。≒71－72）總結(jié)評論</p><p>　　在這片專著中所詳細(xì)介紹的風(fēng)險基礎(chǔ)戰(zhàn)略系統(tǒng)審計方法，是滿足外部審計目標(biāo)和內(nèi)部組織保證目標(biāo)的一種革命性的有力方法。然而，顯而易見它保留了很多現(xiàn)在傳統(tǒng)外部審計模式的東西。執(zhí)行風(fēng)險基礎(chǔ)戰(zhàn)略系統(tǒng)審計的審計師仍舊采用審計風(fēng)險模型，根據(jù)風(fēng)險評估分配審計資源，實(shí)施在很大程度上為傳統(tǒng)審

22、計師所熟悉的程序，并根據(jù)利用基于財務(wù)報表上的審計證據(jù)發(fā)表審計意見。其實(shí)，風(fēng)險基礎(chǔ)戰(zhàn)略系統(tǒng)審計的改革性體現(xiàn)在別處。它體現(xiàn)為審計師的預(yù)期建立在對被審計單位多方面的了解之上，收集自審計學(xué)領(lǐng)域、系統(tǒng)理論和經(jīng)營戰(zhàn)略的一系列透視。這些充分了解后的預(yù)期組成了一種新的分析程序，這種分析程序為高效率的審計提供保證。</p><p>　　表18對比了傳統(tǒng)審計方法理論與像BMP這樣的風(fēng)險基礎(chǔ)戰(zhàn)略系統(tǒng)審計方法。傳統(tǒng)審計方法假定會計學(xué)和審

23、計學(xué)知識在形成審計判斷中扮演了主要角色，并暗示性地不予強(qiáng)調(diào)對經(jīng)營方面的了解。風(fēng)險基礎(chǔ)戰(zhàn)略系統(tǒng)審計方法反映了系統(tǒng)思維觀對審計判斷的有效性，審計師必須了解客戶整體經(jīng)營環(huán)境，從經(jīng)營知識結(jié)構(gòu)——廣闊的背景將涵義分成各部分，來解釋重大交易行為。</p><p><b>　　外文翻譯之二</b></p><p>　　Application of the Business Risk

24、 Audit Model:</p><p>　　A Field Study（節(jié)選）</p><p>　　Auditor：Aasmund Eillifsen,W.Robert Knechel,and Philip Wallage</p><p>　　Nationality：Norway,U.S,Holland</p><p>　　Derivat

25、ion：Accounting Horizons,Vol.15 NO.3,September 2001,PP.193-207</p><p>　　CONTROL.ASSURANCE,AND THE FINANCIAL,AUDIT</p><p>　　Poor decisions,information breakdowns, or fraudulent actibity may result

26、 when employees, management, or other stakeholders take improper or incompetent actions that adversely affect an organization. Problems can also arise from ineffective responses to strategic risks, such as a failure to i

27、dentify and properly react to changes in the business environment, or misalignments between steategic objectives and business processes. Control processes within an organization attempt to alleviate these pro</p>

28、<p>　　External assurance-the “audit”-can be considered a specialized form of control, and the demand for auditing or other forms of external assurance is conditional upon the business risks facing an organization an

29、d the methods available to control them. The extent to which the external auditor is viewed as a source of assurance depends on the auditor’s ability to reduce critical risks. Anecdotal evidence suggests that the traditi

30、onal financial statement audit is losing value because the information </p><p>　　The auditor’s challenge is to maximize the value of the core audit service, while expanding the value of external assurance. A

31、uditors should improve their acquisition of client knowledge to provide a more effective audit founded on more comprehensive and relevant audit evidence. Bell et al.(1997) argue that auditing should evolve to a strategic

32、 systems view of the organization and focus on the organization’s strategies, threats, and responses to risks, Figure 1 depicts such an audit as an ongoin</p><p>　　This emphasis on understanding the client’s

33、 business and related risks is gaining acceptance as auditors move away from the self-limiting focus on financial reporting acceptance as auditors move away from the self-limiting focus on financial reporting and focus m

34、ore on strategic risks, business processes and controls, transaction processing, and the evaluation of accounting estimates. Figure 2 illustrates the knowledge acquired in a business risk approach to audit. Based on this

35、 structured appro</p><p>　　Although knowledge about business conditions and processes is important, the auditor must also recognize that residual business risks usually have implications for the conduct of t

36、he audit. An organization that does not adequately monitor its strategic risks or fails to respond to identified risks is more likely to have difficulty succeeding. High residual business risks may indicate weaknesses in

37、 the control environment (.eg.incentives to manipulate earnings), signal potentially high control ri</p><p>　　Research Expectations</p><p>　　We expect to observe the following differences in the

38、 conduct of a business-risk-based audit:</p><p>　　Expectation 1-Risk Assessment: We expect to see explicit consideration of many strategic and process risks that were not factored into prior audits.We also e

39、xpect that some audit risks previously considered important to the engagement will be down graded.</p><p>　　Expectation 2-Audit Evidence: Due to the important of controls and performance measures in assessin

40、g business and residual risks, we expect the audit team to make much greater use of evidence from nontraditional or nonsubstantive sources, such as analytical evidence concerning nonfinancial performance indicators.</

41、p><p>　　Expectation 3-Audit Administation: Because information about controls and performance indicators is available throughout the year, we expect more audit work to be performed prior to year-end. Thus, the

42、audit work will be more evenly distributed throughout the year with frequent team meetings and client interaction.</p><p>　　Expectation 4-Audit Team Structure: We expect to see a broader range of skills on t

43、he audit team, including various specialists and business experts(e.g..computer assurance specialists, tax specialists, and line-of-business consultants), and fewer low-experience staff auditors. Broadening the audit tea

44、m requires greater coordination and information sharing among team members.</p><p>　　Specific expectations related to expanded assurance opportunities include:</p><p>　　Expectation 5-Value-Added

45、 Assurance: As auditors’ focus on business issues and processes in areas outside of traditional accounting, we expect the audit team to provide valuable additional assurance to the client as part of the basic audit engag

46、ement. As auditors obtain evidence from controls and performance indicators, we expect high-value assurance tasks to replace low-value substantive testing. This effect should be most evident in the management letter.<

47、/p><p>　　Expectation 6-Expanded Service Opportunies: As the auditor exhibits a broader range of business interests and expertise throughout the audit, we expect stakeholders to view the auditor as a source of o

48、ther assurance services, leading to new service opportunities.</p><p>　　經(jīng)營風(fēng)險導(dǎo)向?qū)徲嬆Ｐ偷膽?yīng)用: 專項領(lǐng)域研究（節(jié)選）</p><p>　　作者：Aasmund Eillifsen, W.Robert Knechel, and Philip Wallage</p><p>　　國籍：Nor

49、way, The U.S, Holland</p><p>　　原文出處：Accounting Horizons, Vol.15 NO.3, September 2001, PP.193-207</p><p>　　控制、保證和財務(wù)審計</p><p>　　當(dāng)職員、管理層或其他的股東采取給組織帶來負(fù)面影響的不合理的或者無能力的行動的時候，可能導(dǎo)致錯誤的決策、信息失真

50、及欺詐行為的產(chǎn)生。對戰(zhàn)略風(fēng)險的不當(dāng)反應(yīng)也會產(chǎn)生問題, 比如對經(jīng)營環(huán)境變化的錯誤識別及不合理的反應(yīng)，或是戰(zhàn)略的目標(biāo)和經(jīng)營程序之間的錯位。對一個組織的控制過程試圖使這些問題得到緩和。</p><p>　　外部的保證－“審計”－能被認(rèn)為是一種控制的特殊形式，對審計或者其他形式外部保證的要求是在建立在一個組織的經(jīng)營風(fēng)險和可控制這些風(fēng)險的方法的條件之上。內(nèi)部審計師的職責(zé)范圍被認(rèn)為是依賴于審計師減少重大風(fēng)險的能力的一種保證來

51、源。財務(wù)丑聞證明了傳統(tǒng)的財務(wù)報表審計正在損失價值，因為與審計報告有關(guān)的信息并不及時</p><p>　　或有用 (Elliott 1994)。而且，因為股東擁有管理風(fēng)險的許多種控制方法,外部的審計在沒有增加組織控制時可能使管制的需求滿意。</p><p>　　當(dāng)擴(kuò)張外部保證價值時，審計師的目標(biāo)是使核心審計服務(wù)的價值最大值。審計師應(yīng)該改善他們的客戶知識的獲得以便提供一個在更廣泛、更相關(guān)的審計

52、證據(jù)上的更有效的審計。Bell等（1997）主張審計時應(yīng)該形成對一個組織的戰(zhàn)略系統(tǒng)觀，并關(guān)注組織的戰(zhàn)略、威脅和對風(fēng)險的反應(yīng)。圖1描述了一種分析風(fēng)險、測量結(jié)果、更新風(fēng)險評估，以及鼓勵繼續(xù)改進(jìn)的審計。從邏輯上看許多重要的經(jīng)營風(fēng)險對審計重心有引導(dǎo)的作用。通過對客戶經(jīng)營風(fēng)險的深入了解來驗證財務(wù)報表，客戶經(jīng)營風(fēng)險支持財務(wù)報表主張的審計結(jié)論。審計師廣闊的知識也能被用來擴(kuò)大提供給客戶和股東保證的范圍和價值。</p><p>　

53、　當(dāng)審計師從對財務(wù)報告的自我有限關(guān)注轉(zhuǎn)移到對戰(zhàn)略風(fēng)險、經(jīng)營程序和內(nèi)部控制、交易程序和會計估計評估方面的關(guān)注，這種對客戶的經(jīng)營及其相關(guān)風(fēng)險進(jìn)行了解的重視正在得到越來越多地認(rèn)可。圖2說明了經(jīng)營風(fēng)險審計方法的過程。利用結(jié)構(gòu)化方式進(jìn)行風(fēng)險評估，審計師作出了可能為重要剩余風(fēng)險的結(jié)論。</p><p>　　雖然對經(jīng)營情況和程序的了解很重要，但是審計師也一定要認(rèn)識到剩余經(jīng)營風(fēng)險通常對審計引導(dǎo)的暗示性作用。一個不充分檢測它的戰(zhàn)略

54、風(fēng)險或者失敗回應(yīng)識別風(fēng)險的組織要成功很困難。高剩余經(jīng)營風(fēng)險可指出控制環(huán)境 (比如激勵操縱收入) 的弱點(diǎn),特定的程序的實(shí)施以可能的高控制風(fēng)險為信號，或指向可能被錯誤的審計判斷。剩余經(jīng)營風(fēng)險能被用來分析特定的財務(wù)狀況和審計目的的關(guān)系，和之后審計師設(shè)計實(shí)質(zhì)性測試的判斷是否有實(shí)質(zhì)錯誤。因為廣泛了解獲得 (證據(jù)) 常被用來估測經(jīng)營風(fēng)險與審計風(fēng)險的關(guān)系,只進(jìn)行有限的實(shí)質(zhì)性測試對許多結(jié)論/目的是必需的。此外，高剩余風(fēng)險標(biāo)志客戶需要外部會計人員可以幫助

55、改善和[或] 擴(kuò)張對客戶的保證。</p><p><b>　　研究期望</b></p><p>　　我們期望看到經(jīng)營風(fēng)險基礎(chǔ)審計的行為有以下不同：</p><p>　　期望1－風(fēng)險評估:：我們期望見到在之前的審計中未被考慮的許多戰(zhàn)略的和程序風(fēng)險能被仔細(xì)考慮。我們也期望先前被認(rèn)為對保證重要的審計風(fēng)險能被降低。</p><p&g

56、t;　　期望2－審計證據(jù)：基于控制和績效測試在估定經(jīng)營和剩余風(fēng)險方面的重要性，我們期望審計組能更大地利用來自非傳統(tǒng)的或非實(shí)質(zhì)渠道的證據(jù)，比如通過非財務(wù)績效指標(biāo)分析證據(jù)。</p><p>　　期望3－審計機(jī)構(gòu)：因為有關(guān)控制和績效指標(biāo)是一整年可得的，我們期望更多的審計工作能在年底完成。因此，審計工作將通過團(tuán)隊會議和客戶交流在一整年內(nèi)被更加平均地分配。</p><p>　　期望4－審計團(tuán)隊結(jié)構(gòu)：

57、我們期望看到審計團(tuán)隊各種的技術(shù),包括各種不同的專家、經(jīng)營專家 (比如計算機(jī)保證專家，稅務(wù)專家和經(jīng)營一線的顧問), 和更少的低經(jīng)驗審計人員。高效的審計團(tuán)隊要求更好的合作和團(tuán)隊成員間的信息共享。</p><p>　　有關(guān)于擴(kuò)大保證機(jī)會的特殊期望包括: </p><p>　　期望5－價值增值保證：當(dāng)審計師在傳統(tǒng)會計領(lǐng)域之外關(guān)注于經(jīng)營問題和程序時，我們期望審計團(tuán)隊提供給客戶有價值的另外保證作為基本