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1、精选学习资料 - - - - - - - - - 期末复习题 一、Answering the following questions: 1、Discuss the relationship between quality control and generally accepted auditing standards. 争论质量掌握与公认审计标准之间的关系;2、Two types of attestation services provided by CPA firms are audits and reviews. Discuss the similarities and differen
2、ces between these two types of attestation services. Which type provides the least assurance. 审计与评论是两种由(注册公共)会计事务所供应的认证服务类型;争论这两种认证服务的相同与不同之处;证?哪一种类型供应了最小的保3、There are five conditions that must be met before an auditor can issue a standard unqualified report for the audit of a private company. Pleas
3、e discuss each of these five conditions. 审计员在对私人公司的审计发出一个标准,种条件 /情形;请争论每一种条件 /情形;不合格报告前必需满意五4、There are three conditions requiring a departure from an unqualified audit report. Discuss each of these three conditions and state the appropriate audit report for each condition. 违反/违反一个不合格的审计报告有三个条件;争论每一
4、个条件并陈 述每个条件适当的审计;5、Discuss the three primary requirements for becoming a CPA. 名师归纳总结 - - - - - - -第 1 页,共 14 页精选学习资料 - - - - - - - - - 争论成为一名注册会计师所需的三大要求;6、Distinguish between audit risk and audit failure. 辨别审计风险和审计失败;7、There are ten generally accepted auditing standards, divided into three categori
5、es. List, by category, each of these ten standards. 有十个被普遍接受的审计标准,被分为三个类别;按类别,列出这十 个标准;8、Distinguish between managements responsibility and the auditors responsibility for the financial statements under audit. 区分在审计财务报表时治理者的责任和审计师的责任;9、Describe the six organizational structures available to CPA firm
6、s. 描述六个组织结构可供注册会计事务所(挑选?);10、Discuss how materiality affects audit reporting decisions. 争论如何实质性影响审计报告的打算;11、 There are five conditions that must be met before an auditor can issue a standard unqualified report for the audit of a private company. Please discuss each of these five conditions. (此题重复 3)
7、Answers: 1. For a CPA firm, quality control encompasses the methods used to make sure that the firm meets its professional responsibilities to clients. Quality control is closely related to, but distinct from, GAAS. A CPA firm must make sure that GAAS are followed on every audit. Quality controls ar
8、e 名师归纳总结 - - - - - - -第 2 页,共 14 页精选学习资料 - - - - - - - - - the procedures used by the CPA firm that help it meet requirements demanded by GAAS on every engagement in a consistent manner. 一家注册会计事务所, 用质量掌握的方法来确保公司满意其对客户的职业责任;质量掌握是与公认会计准就亲密相关的,但又区分于它;一家注册会计事务所必需确保每个审计员都遵循公认会计准就;质量掌握是注册会计事务所使用的程序,满意公认会计
9、准就的要求;以每个参与一样的方式来帮忙它2. (纠结) Two primary types of attestation services are: audits of historical financial statements and reviews of historical financial statements. While both services involve the accumulation and evaluation of evidence regarding assertions made by management in the company nancial
10、statements, a review involves a less extensive examination and provides a lower level of assurance about the client financial statements than an audit. 两种基本类型的认证服务:审计历史的财务报表和回忆历史的财务报表;虽然两服务涉及积存和评估的证据的断言关于治理公司的 财务报表,回忆了少涉及广泛的检查和供应一个较低的水平 ,保证 客户的财务报表的审计比;3. The five conditions that justify issuing a s
11、tandard unqualified report are: 发布标准不合格报告的五个情形是:名师归纳总结 - - - - - - -第 3 页,共 14 页精选学习资料 - - - - - - - - - * All statementsbalance sheet, income statement, statement of retained earnings, and statement of cash flows are included in the financial statements. * 全部报表资产负债表, 损益表,留存收益表以及现金流量 表财务报表所包含的;The t
12、hree general standards of GAAS have been * followed in all respects on the engagement. * 公认会计准就的三个常规标准在各个方面都被遵循;* Sufficient appropriate audit evidence has been accumulated and the auditor can conclude that the three fieldwork standards have been followed. * 充分恰当的证据已经被累积, 审计员可以推断出这三个领域的 标准已经被遵循;* Th
13、e financial statements are presented in accordance with GAAP. * 财务报表依照公认会计原就被推出;* There are no circumstances requiring the addition of an explanatory paragraph or modification of the wording of the report. * 有任何情形下需要再加一个说明文字段落或修改的报告;4、The three conditions requiring a departure from an unqualified re
14、port are: 名师归纳总结 - - - - - - -第 4 页,共 14 页精选学习资料 - - - - - - - - - 违反不合格报告的三个情形是:* a scope restriction imposed by the client or by circumstances beyond the auditors or clients control which prevents the auditor from accumulating sufficient evidence to reach a conclusion regarding whether financial s
15、tatements are stated in accordance with GAAP. In this condition, the auditor would issue either a qualified scope and opinion report, or a disclaimer of opinion. * 一个范畴限制, 由托付人和被环境强加的, 超越审计或顾客的掌握器 ,这个掌握器是防止审计师积聚足够的证据来达成对于财务报表是否符合公认会计原就的规定的结论;在这种情形下 ,审计师会发表一个合格的范畴和看法报告,或拒绝表示看法;* the financial stateme
16、nts were not prepared in accordance with GAAP. In this condition, the auditor would issue a qualified opinion if the GAAP violation were moderately material, or an adverse opinion if the GAAP violation were highly material. 财务报表并不预备根据公认会计原就;在这种情形下 ,审计师会发表一个合格的观点假如违反公认会计原就是适度的资料 ,或不利的观点假如违反了公认会计原就是高度
17、的材料;the auditor is not independent. In this condition, the auditor must issue a disclaimer 审核员不是独立;在这种情形下,审核员必需出具免责声明;5、The three primary requirements for becoming a CPA are: 名师归纳总结 - - - - - - -第 5 页,共 14 页精选学习资料 - - - - - - - - - 成为一个注册会计师的三大要求是:* Educational requirement. An undergraduate degree w
18、ith a major in accounting is required. Most states now require 150 semester hours for licensure and some states require 150 semester hours before taking the CPA exam. 训练需求;本科学历,主修会计是必需的;大多数州要求150个学期时间为了发给许可仍有一些州要求 以参与注册会计师考试;150 个学期小时才可* Uniform CPA examination requirement. This is a four-part exam
19、with components on auditing and attestation, financial accounting and reporting, regulation, and business environment and concepts. * 统一的注册会计师考试的需求;这是四个的考试和组件为 审计、认证、财务会计报告、调控和商业环境和概念;* Experience requirement. The experience requirement varies from state to state with some states requiring no experi
20、ence, while other states require up to two years of audit experience. *体会需求;各州的体会要求不同,一些州不需要体会,而其他州需要两年的审计工作体会;* 6. Audit risk is the risk that the auditor will conclude that the financial statements are fairly stated and issue an unqualified report when, in fact, the financial statements are materi
21、ally misstated. An 名师归纳总结 - - - - - - -第 6 页,共 14 页精选学习资料 - - - - - - - - - audit failure occurs when the auditor, as a result of his or her failure to follow GAAS, issues an erroneous audit report. *审计风险是审计员会得出这样结论的风险:财务报表是公正陈述的 ,并在出具不合格报告时,事实上 ,财务报表是重大误报;审计失误发生时 ,审计师就会发行一个错误审核报告 ,由于他或她没有遵循公认会计准就;7
22、General Standards 普遍标准* Adequate technical training and proficiency. * 足够的技术培训和娴熟度* Independence in mental attitude. * 独立的心态* Due professional care. * 预期的专业护理Standards of Fieldwork 野外工作的标准* Adequate planning and supervision. * 足够的规划和治理* Understand the entity and its environment including internal co
23、ntrol. 名师归纳总结 - - - - - - -第 7 页,共 14 页精选学习资料 - - - - - - - - - * 懂得实体(本质)及其环境包括内部掌握;* Sufficient appropriate audit evidence. * 足够合适的审计证据;Standards of Reporting 报告(申报)的标准* Whether statements were prepared in accordance with GAAP. * 是否预备根据公认会计原就* Circumstances when GAAP was not consistently followed.
24、 * 当公认会计原就没有连续被遵守的情形* Adequacy of informative disclosures. * 足够的情报信息披露* Expression of opinion on financial statements as a whole. * 以财务报表作为一个整体表达看法8Management is responsible for adopting appropriate accounting policies, maintaining adequate internal control, and making fair representations in the fi
25、nancial statements. The auditors responsito perform an audit designed to provide reasonable assurance of detecting any material misstatements in the financial statements and to express an opinion on those financial statements at the conclusion of the audit. 治理部门负责实行适当的会计政策,保持足够的内部掌握,并在财务名师归纳总结 - - -
26、 - - - -第 8 页,共 14 页精选学习资料 - - - - - - - - - 报表中做到公正的表现; 审计师的责任是要进行审计目的在于在财务报表中供应了检测任何实质性的合理保证 发表看法;,并对这些财务报表的审核9CPA firms can take one of six organizational forms: 注册会计事务所可以实行的六个组织形式 * Proprietorship. This form is limited to firms with only one owner. * 独资企业;这种形式是有限公司的全部者只有一个;General partnership. T
27、his form is similar to a proprietorship, * except that it applies to multiple owners. *一般/(一般) 合伙企业;这个形式类似于独资企业,除此之外,它适用于多个业主(全部者) ;*General corporation. Unlike a general partnership, shareholders in a general corporation are liable only to the extent of their investment in the corporation. * 通用公司;不
28、像一般的伙伴关系 ,通用公司股东的责任仅是 负责他们在公司的投资范畴 /程度;* Professional corporation. Professional corporations can have one or more shareholders. Personal liability protection for shareholders in professional corporations varies widely from state to state. 名师归纳总结 - - - - - - -第 9 页,共 14 页精选学习资料 - - - - - - - - - * 专业
29、公司;专业的公司可以拥有一个或更多的股东;专业公司的个人责任爱护股东在各州之间广泛变化;* Limited liability company. This form combines the most favorable attributes of a general corporation and a general partnership. LLCs are taxed like a general partnership, but its owners have limited personal liability like shareholders of a general corpo
30、ration. * 股份有限公司(有限责任公司 /企业);这种形式结合了通 用公司和一般合伙企业最有利的属性; 有限责任企业纳税 ,犹如 一般合伙企业 ,但其全部者的个人责任如何通用公司股东一样;* Limited liability partnership . An LLP is structured and taxed like a general partnership. However, the personal liability protection of an LLP is less than that of a general corporation or an LLC, bu
31、t it is greater than a general partnership. Many accounting firms now operate as LLPs. * 有限(债务)责任合伙企业;有限责任合伙是结构和纳税 像一般合伙企业;然而,有限责任合伙的个人责任爱护比通用公 司或有限责任企业小 ,但它比一般合伙企业大; 现在很多会计师事务像有限责任合伙企业般运作;10(此题纠结)When determining the appropriate audit report to 名师归纳总结 - - - - - - -第 10 页,共 14 页精选学习资料 - - - - - - -
32、- - issue, the auditor considers three levels of materiality for a given condition. These three levels are 1 immaterial, 2 material without overshadowing the financial statements as a whole, and 3 highly material. For conditions involving a GAAP violation, the materiality level of the violation infl
33、uences whether an unqualified, qualified, or adverse opinion is issued. For conditions involving a scope restriction, the materiality of the restriction influences whether an unqualified report, a qualified scope and opinion report, or a disclaimer of opinion is issued. 当确定发布适合的审计报告时,审计员对于一个给定的条件考虑三
34、个层次的实质性; 这三个层次是 1、非实质的(非物质的) 2材料(资料)没有遮盖作为一个整体的财务报表,和3高度的资料;包括会计违反(一般)公认会计原就的条件, 违反影响的物质层次是否不合格 , 或合格 ,或发布不利的看法;包括一个范畴制约的条件,制约影响的 实质性是否是一个合格的报告、一个合格的范畴和看法 ,或声明的报 告发表看法;11. The five conditions that justify issuing a standard unqualified report are: (此题重复 3)* All statementsbalance sheet, income statem
35、ent, statement of retained earnings, and statement of cash flows are included in the financial statements. * The three general standards of GAAS have been followed in all respects on the engagement. 名师归纳总结 - - - - - - -第 11 页,共 14 页精选学习资料 - - - - - - - - - *Sufficient appropriate audit evidence has
36、been accumulated and the auditor can conclude that the three fieldwork standards have been followed. * The financial statements are presented in accordance with GAAP. * There are no circumstances requiring the addition of an explanatory paragraph or modification of the wording of the report. 二、Trans
37、lanting following paragraphs into Chinese 1、To do an audit, there must be information in a verifiable form and some standardscriteria by which the auditor can evaluate the information. 在进行审计中,必需要有可验证的形式的信息和一些标准让审计人员能够用来评估信息;2、The PCAOB conducts inspections of registered accounting firms and assess t
38、heir compliance with the rules of the PCAOB and the SEC. 上市公司会计监管委员会对注册会计师事务所进行检查以评估其符合上市公司会计监管委员会和美国证券交易委员会的规章;3、The AICPA is empowered to set standards guidelines and rules that all members and other practicing CPAs must follow. 美国注册会计师协会被授权设定标准 会计师从业者必需遵循;(指导方针),全部成员和其他注册4、Sufficient evidence has
39、 been accumulated to conclude that the three 名师归纳总结 - - - - - - -第 12 页,共 14 页精选学习资料 - - - - - - - - - standards of field work have been met. 充分的证据已经累积得出这三个领域的标准已经得到;5、Audit professionals have a responsibility under common law to fulfill implied or expressed contracts with clients. 专业审计人员有责任在习惯法下对托付
40、方履行示意或明示合同;6.Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. 在信息与建立标准之间的对应关系下,审计是积存和评估与信息有关的 证据以确定和报告;(审计是累计和评估与证据的有关信息以确定和报告 信息与既定的准就间的对应程度; )7. The auditor must be qu
41、alified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. 审计人员必需具备懂得 并使用标准的 才能和知道证据类型和数量积存得出适当的结论在证据被测试后;8. The overall purpose of the Securities and Exchange Commission SE
42、C is to assist in providing investors with reliable information upon which to make investment decisions. 证券交易委员会的整体目标是为了帮助投资者,给他们供应牢靠的信息 以做出投资决策;名师归纳总结 - - - - - - -第 13 页,共 14 页精选学习资料 - - - - - - - - - 9. The AICPA sets professional requirements for CPAs, conducts research, and publishes materials
43、on many different subjects related to accounting, auditing, attestation and assurance services, management consulting services, and taxes. 美国注册会计师协会对注册会计师设有专业要求,在与会计、审计、认 证和保证服务、治理询问服务、税收相关不同主题的基础上进行争论并出版材料;10.Sarbanes-Oxlex Acxrequires the auditor of a public company to attest to managementreport on the effectiveness of internal control over financial reporting. 萨班斯法要求在财务报告外,上市公司的审计员要 部掌握的有效性报告;鉴定证明 治理当局内名师归纳总结 - - - - - - -第 14 页,共 14 页