| 单词 | Audit |
| 释义 | 審計 The independent and systematic examination of, and expression of opinion on, the financial statements of an accounting entity by an appointed auditor, with verification by reference to witnesses and vouchers, in pursuance of that appointment and in compliance with any relevant statutory obligation: Hong Kong Society of Accountants Members’ Handbook, Vol 3, 3.0. The skilled examination of such books, accounts, and vouchers enables an auditor to verify the balance sheet and the accompanying revenue statements. The purpose of an audit is to establish the accuracy and integrity or otherwise of the company’s records. It does not seek to pass judgment upon the direction of the company’s activities or the competence of the management. ‘Audit’ includes an investigation or examination of accounts: Commodities Trading Ordinance (Cap 250) s 52(1); Re National Commodities Traders Ltd [1985] 2 HKC 652 (HC). See also Accounting standards; Auditor; Auditor’s report. 獲委任的核數師按其委任職責及遵守有關法定義務，對報帳的實體的財務報表作出獨立及有系統的審查，並就此發表其意見，以參照證人及付款單據而核實：《香港會計師公會會員手冊》第3冊，3.0。對帳簿、帳目及付款單據作出的技術性審查，使核數師能核實資產負債表及收支記錄。審計之目的是建立準確及完整的公司記錄，而非對公司業務或管理層的權限範圍作判決。「審計」包括調查或審查帳目：《商品交易條例》（第250章）第52(1)條; Re National Commodities Traders Ltd [1985] 2 HKC 652（高等法院）。另見 Accounting standards; Auditor; Auditor’s report。n. |
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