CPA綜合英語備考

1、CPA綜合英語備考復習重要性建議順序：（1）職業(yè)道德+審計+公司戰(zhàn)略（2）財管+經(jīng)濟法（3）會計+稅法Unit 1 職業(yè)道德準則 China Code of Ethics for Certified Public Accountants 1.利益沖突 Interest conflict產(chǎn)生利益沖突的具體情形業(yè)務承接前采取的措施如果會計師事務所的商業(yè)利益或業(yè)務活動可能與客戶存在利益沖突If the business interests or activities of the accounting firm have interest conflict with the client注冊會計師應

2、當告知客戶，并在征得其同意的情況下執(zhí)行業(yè)務The CPA should inform the client and accept the engagement on the consent of the client如果為存在利益沖突的兩個以上客戶服務If the CPA provides services for more than two clients that have interest conflict with each other注冊會計師應當告知所有已知相關方，并在征得他們同意的情況下執(zhí)行業(yè)務the CPA should inform all the parties and a

3、ccept the engagement on the consent of clients如果為某一特定行業(yè)或領域中的兩個以上客戶提供服務If the CPA provides services for more than two clients in a particular industry or field注冊會計師應當告知客戶，并在征得他們同意的情況下執(zhí)行業(yè)務the CPA should inform all the clients and accept the engagement on the consent of clients2.禮品和款待 Gifts and hospita

4、lity不利影響Adverse effects防范措施Preventive measures客戶向注冊會計師 （或其近親屬）贈送禮品或給予款待,將對職業(yè)道德基本原則產(chǎn)生不利影響It may adversely affect the basic principle of professional ethics if the client provides gifts or hospitality to CPA or his close relatives.如果款待超出業(yè)務活動中的正常往來,則應當拒絕接受If the gift or hospitality is beyond the normal

5、 business activities, the CPA should refuse it.adversely affect = create a threat to= create an adverse effect on =impair the independence3.因經(jīng)濟利益對獨立性產(chǎn)生的不利影響 Adverse effect on independence due to financial interest會計師事務所、審計項目組成員或其主要近親屬Accounting firm, members of the audit program team and their immed

6、iate family在審計客戶中擁有直接經(jīng)濟利益或重大間接經(jīng)濟利益Have a direct financial interest or a material indirect financial interest in the audit client在某實體（該實體在審計客戶中擁有控制性的權益,并且審計客戶對該實體重要）中擁有直接經(jīng)濟利益或重大間接經(jīng)濟利益Have a direct financial interest or a material indirect financial interest in the entity項目合伙人所在分部的其他合伙人或其主要近親屬Other pa

7、rtners in the office connected with the audit engagement and their immediate family在審計客戶中擁有直接經(jīng)濟利益或重大間接經(jīng)濟利益Have a direct financial interest or a material indirect financial interest in the audit client為審計客戶提供非審計服務的其他合伙人、管理人員或其主要近親屬Partners, managers or their main close relatives who provide non-audit

8、 services to the audit client在審計客戶中擁有直接經(jīng)濟利益或重大間接經(jīng)濟利益Have a direct financial interest or a material indirect financial interest in the audit client4.貸款和擔保 Loans and guarantees對獨立性產(chǎn)生不利影響的情況Situations that impair independence防范措施Preventive measures會計師事務所從銀行或類似金融機構等審計客戶取得貸款Loans to an accounting firm fr

9、om an audit client that is a bank or other financial institution按照正常的貸款程序、條款和條件Be made under normal procedures, terms and conditions貸款重大,由網(wǎng)絡中未參與執(zhí)行審計業(yè)務并且未接受該貸款的會計師事務所“復核”已執(zhí)行的工作;If the loan is material, the audit work may be reviewed by other accounting firms that are not engaged in the audit and not

10、accept the loans不按照正常的貸款程序、條款和條件沒有防范措施能夠?qū)⑵浣抵量山邮芩絥o preventive measures can reduce it to an acceptable level會計師事務所、審計項目組成員或其主要近親屬Accounting firm, members of the audit program team and their main close relatives從不屬于銀行或類似金融機構的審計客戶取得貸款或擔保A loan or loan guarantee from an audit client that is not a bank

11、or other financial institution沒有防范措施No preventive measures向?qū)徲嬁蛻籼峁┵J款或為其提供擔保A loan or loan guarantee to an audit client 沒有防范措施No preventive measures5.商業(yè)關系 Business relationships會計師事務所、審計項目組成員或其主要近親屬, 在某“股東人數(shù)有限的實體”中擁有經(jīng)濟利益,而審計客戶或其董事、高級管理人員也在該實體擁有經(jīng)濟利益If the accounting firm, a member of the audit team or

12、their immediate family has financial interest in an entity that has limited shareholders, and the audit client or its directors and senior management also have financial interest in the entity, it may impair the independence同時滿足下列條件的,該商業(yè)關系不會對獨立性產(chǎn)生不利影響:If the following requirements are met, the busin

13、ess relationship has no adverse effect on independence:會計師事務所、審計項目組成員或其主要近親屬, 在某“股東人數(shù)有限的實體”中擁有經(jīng)濟利益,而審計客戶或其董事、高級管理人員也在該實體擁有經(jīng)濟利益If the accounting firm, a member of the audit team or their immediate family has financial interest in an entity that has limited shareholders, and the audit client or its di

14、rectors and senior management also have financial interest in the entity, it may impair the independence這種商業(yè)關系對于會計師事務所、審計項目組成員或其主要近親屬以及審計客戶均不重要;The business relationship is not material to the accounting firm, member of the audit team and main close relatives;會計師事務所、審計項目組成員或其主要近親屬, 在某“股東人數(shù)有限的實體”中擁有經(jīng)

15、濟利益,而審計客戶或其董事、高級管理人員也在該實體擁有經(jīng)濟利益If the accounting firm, a member of the audit team or their immediate family has financial interest in an entity that has limited shareholders, and the audit client or its directors and senior management also have financial interest in the entity, it may impair the ind

16、ependence該經(jīng)濟利益對一個或幾個投資者并不重大;The financial interest is not material to one or several investors;會計師事務所、審計項目組成員或其主要近親屬, 在某“股東人數(shù)有限的實體”中擁有經(jīng)濟利益,而審計客戶或其董事、高級管理人員也在該實體擁有經(jīng)濟利益If the accounting firm, a member of the audit team or their main close relative has financial interest in an entity that has limited s

17、hareholders, and the audit client or its directors and senior management also have financial interest in the entity, it may impair the independence該經(jīng)濟利益不能使一個或幾個投資者控制該實體The financial interest cannot make one or several investors to control the entity;6.家庭和私人關系對獨立性的影響Family and personal relationships具

18、體情形防范措施審計項目組成員的主要近親屬在審計客戶處在重要職位（董事、高級管理人員或特定員工）The main close relatives of audit team members are in an important position in the client（director, senior manager or particular employee）將該成員調(diào)離審計項目組Removing the audit member from the audit team審計項目組成員的主要近親屬的職位可對審計客戶的財務報表施加重大影響The position of the main c

19、lose relatives of audit team members could exert significant influence over the clients financial statements（1）將該成員調(diào)離審計項目組Removing the audit member from the audit team;（2）合理安排該成員的職責，使其工作不涉及其主要近親屬的職責范圍Reasonably arrange the member's responsibility so that the member does not deal with matters tha

20、t are the responsibility of main close relatives審計項目組成員的其他近親屬處在重要職位或可以對審計客戶的財務報表施加重大影響Other close relatives of a member of the audit team is in an important position or can exert significant influence over the clients financial statements（1）將該成員調(diào)離審計項目組;Removing the audit member from the audit team;（

21、2）合理安排該成員的職責，使其工作不涉及其他近親屬的職責范圍;Structuring the engagement so that the member does not deal with matters that are the responsibility of other close relatives;審計項目組成員與審計客戶重要職位的人員具有密切關系A member of the audit team has a close relationship with personnel in an important position in the client（1）將該成員調(diào)離審計項目

22、組Removing the audit member from the audit team;（2）合理安排該成員的職責，使其工作不涉及與之存在密切關系的職責范圍Structuring the engagement so that the member does not deal with matters that are the responsibility of the family member;審計項目組以外的合伙人或員工與審計客戶重要職位的人員存在家庭或個人關系A partner or an employee who is not in the audit team has a fa

23、mily or personal relationship with personnel in an important position in the client（1）合理安排該合伙人的職責，以減少對審計項目組可能產(chǎn)生的影響Arranging the responsibilities of the audit member reasonably in order to reduce the possible influence on the audit team;（2）由審計項目組外的注冊會計師復核已執(zhí)行的相關審計工作The performed audit work should be r

24、eviewed by other CPA who is not in the audit engagement.7.兼任審計客戶的董事或高級管理人員 Concurrently employed by the accounting firm and client as director or senior manager對獨立性產(chǎn)生不利影響的情況Situations that impair independence防范措施Preventive measures會計師事務所的合伙人或員工,兼任審計客戶的“董事或高級管理人員”,將因自我評價和自身利益產(chǎn)生非常嚴重的不利影響If the partner

25、 or employee of the accounting firm concurrently employed by the client as director or senior manager, it may impair independence due to self-evaluation and self-interest沒有防范措施No preventive measures會計師事務所的合伙人或員工,兼任審計客戶的“公司秘書”,將因自我評價和過度推介產(chǎn)生非常嚴重的不利影響If the partner or employee of the accounting firm co

26、ncurrently employed by the client as the companys secretary, it may impair independence due to self-evaluation and excessive referrals.沒有防范措施No preventive measures8.為審計客戶提供非鑒證服務 Preparation of non-attestation services to audit clients對獨立性產(chǎn)生不利影響的情形Situations that impair independence防范措施 Preventive me

27、asures向?qū)儆凇肮娎鎸嶓w”的審計客戶提供會計和記賬服務Provide accounting and bookkeeping service to client that is a public company除非出現(xiàn)緊急或極其特殊的情況,并征得相關監(jiān)管機構的同意,會計師事務所“不得”向?qū)儆诠娎鎸嶓w的審計客戶提供編制會計記錄和財務報表的服務The accounting firm should not provide bookkeeping and financial statement compilation service to clients that are public co

28、mpanies except for the emergent and extremely special situations approved by relevant regulatory institutions稅務服務 Tax service在提供稅務服務時,如果會計師事務所人員在公開審理或仲裁的稅務糾紛中“擔任審計客戶的辯護人”,并且所涉金額對被審計財務報表“重大”將因過度推介產(chǎn)生非常嚴重的不利影響,導致沒有防范措施能夠消除不利影響或?qū)⑵浣档椭量山邮芩絀f the accounting firm members serve as the defender of the client

29、 in a public hearing or arbitral tax dispute and the amount involved is material to the financial statements audited, it will result in no preventive measures to reduce it to an acceptable level due to advocacy內(nèi)部審計Internal audit會計師事務所人員在為審計客戶提供內(nèi)部審計服務時“承擔管理層職責”,將產(chǎn)生非常嚴重的不利影響,導致“沒有防范措施”能夠?qū)⑵浣档椭量山邮艿乃絀t

30、will impair the independence severely and no preventive measures can reduce it to an acceptable level if the members of the accounting firm take the responsibilities of the management when providing internal audit service to the client在外部審計中利用自身提供內(nèi)部審計服務的結果，可能因自我評價產(chǎn)生對獨立性的不利影響,采取的防范措施包括由審計項目組以外的專業(yè)人員提供

31、該內(nèi)部審計服務等Use the internal audit result provided by himself in external audit, the independence is impaired due to self-evaluation.The safeguards include that the internal audit service should be provided by professional members who are not in the audit team9.收費 Fees and pricing從某一審計客戶收取的全部費用占某一合伙人從所有

32、客戶收取的費用的總額比重很大,或占會計師事務所某一分部收取的費用總額的比重很大,將因自身利益、外在壓力產(chǎn)生不利影響Independence may be impaired when fees generated by a client represent a large portion of a partners or a firm branchs total revenues due to self-interest and external pressure.a.降低對該審計客戶的收費的依賴程度;Reduce the reliance on the fees generated from

33、the audit clientb.由項目組之外其他的注冊會計師復核所執(zhí)行的工作或在必要時提出建議;The work is reviewed by other CPAs who are not members of the audit team or provide suggestions when necessary.c.定期實施獨立的質(zhì)量控制復核Independent quality control review is implemented periodically如果審計客戶長期未支付應付的審計費用,尤其是相當部分的審計費用在出具下一年度審計報告前仍未支付,可能因自身利益產(chǎn)生不利影響I

34、f the fees from prior services are overdue for a long time, especially when the fees are still overdue before the report of the following year is issued, the independence is impaired due to self-interest.a.要求審計客戶在“審計報告出具前”付清上一年度的審計費用;Require the client pays off the prior year audit fee before this y

35、ears audit report is issued.b.確定逾期收費是否可能被視同向客戶貸款,并且根據(jù)逾期收費的重要程度確定是否繼續(xù)執(zhí)行審計業(yè)務Determine whether the overdue fees are regarded as loans to client and determine whether to continue the audit engagement according to the materiality of the overdue fees.會計師事務所在提供 “審計服務”時, 以直接或間接形式取得或有收費The accounting firm ob

36、tains contingent fees directly or indirectly when providing audit service將因自身利益產(chǎn)生非常嚴重的不利影響,導致“沒有防范措施”能夠?qū)⑵浣档椭量山邮艿乃絅o preventive measures can reduce it to an acceptable level due to self-interest.Unit 2 審計 Auditing 1.審計計劃 Audit Planning 實際執(zhí)行的重要性 The materiality of actual execution確定實際執(zhí)行的重要性需要注冊會計師運用職

37、業(yè)判斷，并考慮下列因素的影響：CPA should use professional judgment when determining the materiality of actual execution and consider the effects of following factors:a.對被審計單位的了解；Understanding the auditee;b.前期審計工作中識別出的錯報的性質(zhì)和范圍；The nature and scope of misstatements identified in preliminary audit work;c.根據(jù)前期識別出的錯報對本

38、期錯報作出的預期。 Prediction of current period misstatements according to previous period misstatements identified.通常而言，實際執(zhí)行的重要性通常為財務報表整體重要性的50%-75%。Generally, performance materiality will be at 50% to 75% of the materiality for the financial statements as a whole.實際執(zhí)行的重要性接近整體重要性50%的情況：a.非連續(xù)審計；b.以前年度審計調(diào)整較多；

39、c.項目總體風險較高。Under the following circumstances, the performance materiality will be close to 50% of the overall materiality for the financial statements: a.It is a non-recurring audit; b.There were many audit adjustments in previous years; c.The overall risk of the project is high.接近75%的具體情況：a.連續(xù)審計，以前

40、年度審計調(diào)整較少；b.項目總體風險較低。The performance materiality will be close to 75% of the overall materiality for the financial statements under the following circumstances: a.It is a recurring audit and there were few audit adjustments in previous years; b.The overall risk of the project is low.2.風險評估和風險應對 Risk

41、Assessment and Responding to the Risk Assessment（1）風險評估注冊會計師應當實施下列風險評估程序，以了解被審計單位及其環(huán)境：1詢問管理層和被審計單位內(nèi)部其他相關人員；2分析程序;3觀察和檢查。 In order to understand the entity and its environment, procedures of risk assessment are as follows: 1Inquiries;2Analytical procedures; 3Observation and inspection.注冊會計師了解被審計單位及其環(huán)

42、境,包括其內(nèi)部控制,目的是識別和評估在財務報表層面和認定層面,由于舞弊或者錯誤而存在的重大錯報風險,并在此基礎上設計和實施應對的措施。 The objective of the auditor is to identify and assess the risk of material misstatement, whether due to fraud or error, at the financial statement The CPA understands the entity and its environment, includes its internal control, i

43、n order to identify and assess the risk of material misstatement at the financial statement and assertion levels due to fraud or error, and designs and implements responses to the assessed risks of material misstatement on this basis and assertion levels, through understanding the entity and its env

44、ironment, including the entitys internal control, thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement.注冊會計師應當從下列方面了解被審計單位及其環(huán)境：1相關行業(yè)狀況、法律環(huán)境與監(jiān)管環(huán)境及其他外部因素;2被審計單位的性質(zhì);3被審計單位對會計政策的選擇和運用;4被審計單位的目標、戰(zhàn)略以及可能導致重大錯報風險的相關經(jīng)營風險;5對被審計單位財務業(yè)績的衡量和評價;6被審計單位的內(nèi)部

45、控制。 The auditor should understand the entity and its environment as follows : 1Related industry status, legal and regulatory environment and other external factors; 2The nature of the entity;3The selection and application of accounting policy;4The objectives, strategy and business risk that can lead

46、 to material misstatement risks;5Measurement and evaluation of financial performance;6The internal control.注冊會計師通過詢問、觀察、檢查和穿行測試了解被審計單位的內(nèi)部控制，以評價內(nèi)部控制設計的是否合理以及是否得到執(zhí)行。Auditors understand the internal controls of the entity by inquiries, observation, inspection and walk-through test to evaluate whether t

47、he internal controls are designed reasonably and implemented effectively.內(nèi)部控制存在固有局限性，無論如何設計和執(zhí)行，只能對財務報告的可靠性提供合理保證。No matter how to be designed and implemented, any internal control system can only provide auditor with reasonable assurance because of inherent limitations.內(nèi)部控制包括下列五個要素：1控制環(huán)境;2風險評估過程;3與財

48、務報告相關的信息系統(tǒng)與溝通;4控制活動;5對控制的監(jiān)督。Internal control has five elements: 1The control environment;2The process of risk assessment;3The information system and communication;4Control activities;5Supervision of controls.relevant to/ associated with financial reportingMonitoringThe entitys risk assessment proces

49、s（2）風險應對 Responding to the risk assessment a.針對財務報表層次重大錯報風險注冊會計師應當針對評估的財務報表層次重大錯報風險確定下列總體應對措施：Overall responses to the risks of material misstatements at the financial statement level will include the following :1向項目組強調(diào)保持職業(yè)懷疑的必要性；Emphasize to the audit team on the necessity to maintain the professio

50、nal skepticism;2指派更有經(jīng)驗或具有特殊技能的審計人員，或利用專家的工作；Appoint auditors with more experience and special skills, or use the experts work.3提供更多的督導；Provide more monitoring; 4在選擇擬實施的進一步審計程序時融入更多的不可預見的因素。Integrate more unforeseeable elements into further audit procedures.5對擬實施審計程序的性質(zhì)、時間安排和范圍做出總體修改。Amend the nature

51、, timing and extent of further audit procedures as a whole.b.針對認定層次重大錯報風險進一步審計程序是指注冊會計師對評估的各類交易、賬戶余額和披露認定層次重大錯報風險實施的審計程序，包括控制測試和實質(zhì)性程序。Further audit procedures means the procedures carried out for the risks of material misstatements to each transaction class, account balance and disclosure at the ass

52、ertion level, which include tests of controls and substantive procedures.refers to , and they are carried out, and they include 進一步審計程序的類型包括檢查、觀察、詢問、函證、重新計算、重新執(zhí)行和分析程序。在設計進一步審計程序時，注冊會計師應當考慮下列因素：Further audit procedures include inspection, observation, inquiry, confirmation, recalculation, reperforman

53、ce and analytical procedures.In designing further audit procedures the auditor should consider:1風險的重要性；The significance of the risk;2重大錯報發(fā)生的可能性；The probability of material misstatements;3涉及的各類交易、賬戶余額和披露的特征；The characteristics of the transactions, account balances and disclosures;4被審計單位采用的特定控制的性質(zhì)；The

54、 nature of specific control in the entity;5注冊會計師是否擬獲取審計證據(jù)，以確定內(nèi)部控制在防止或發(fā)現(xiàn)并糾正重大錯報方面的有效性。Whether the auditor expects to obtain audit evidence to test the effectiveness of internal control to prevent or detect and correct material misstatements.3.業(yè)務循環(huán)審計 Business Cycle Audit（1）截止測試 Cut-off test對銷售實施截止測試，其

55、目的主要在于確定被審計單位營業(yè)收入的會計記錄歸屬期是否正確。注冊會計師在審計中應該注意把握三個與營業(yè)收入確認有著密切關系的日期：1發(fā)票開具日期；2記賬日期；3發(fā)貨日期。 The objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.During the audit, the auditor should pay close attention to three dates relating to the

56、 sales, they are: 1invoice date; 2recording date; 3shipping date.（2）函證 Confirmation 函證應收賬款的目的在于證實應收賬款賬戶余額的真實性、正確性，防止或發(fā)現(xiàn)被審計單位及其有關人員在銷售交易中發(fā)生的錯誤或舞弊行為。The objective of receivables confirmation is to obtain sufficient and appropriate evidence for the assertions of existence and accuracy and to prevent or

57、 discover the errors or frauds made by the client and its staff in the sales transactions cycle.函證程序：函證的對象函證的方式函證時間的選擇函證的控制對不符事項的處理對函證結果的總結和評價。Procedures: ObjectsMethodsThe selection of timeControl Dealing with item discrepancyThe summarization and estimation of confirmation results.（3）存貨監(jiān)盤 Supervision of stocktaking監(jiān)盤程序 Procedures of supervision of stocktaking評價盤點的控