Question

审计当中的assertion 是什么意思？应该怎么翻译比较好

Inherent risk (IR):
– Susceptibility of an assertion to material misstatement
given inherent and environmental characteristics, but
without regard to prescribed control procedures. 比如说这句句子中的assertion

Answer 1

assertion ：认定

可以这样翻译：

财务报表认定： financial statement assertions

审计财会类英文词汇对照：

审计、财务常用英文词汇
审计报告: Audit report
资产负债表：Balance Sheet
损益表：Income statement
利润分配表：Profit distribution statement
会计报表：Financial statement
在抽查的基础上：on a test basis
主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant
中国注册会计师：Chinese Certified Public Accountant
无钢印无效：shall not be valid without bearing the embossing seal
年初数，年末数：Opening amounting\ closing amounting
资产负债表：Balance sheet
流动资产：Current assets
货币资金：Cash
短期、长期投资：Short-term、long-term investment
应收票据：Notes receivable
应收账款：Account receivable
坏账准备：Less: provision for bad debt
应收账款净额：Net value of account receivable
预付账款：Advance to supplier
应收出口退税：Receivable drawback for export
应收补贴款： Receivable subsidy
其他应收款：Other receivable
存货：Inventories 

Answer 2

assertion ：认定

Inherent risk (IR):
– Susceptibility of an assertion to material misstatement
given inherent and environmental characteristics, but
without regard to prescribed control procedures.
内在风险（IR):
-不考虑规定的控制程序，在内在和坏境特征下认定存在重大错报的敏感性。