审计英语期末考试复习题(已翻译).doc

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蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁莃蒄袃羀肃蚀蝿羀膅蒃蚅罿芈蚈薁肈莀蒁衿肇肀芄螅肆膂葿螁肅莄节蚇肄肄薇薃肄膆莀袂肃芈薆螈肂莁莈蚄膁肀薄薀膀膃莇衿腿芅薂袅膈蒇莅螁膈膇蚁蚇螄艿蒃薃螃莂虿袁螂肁蒂螇袁膄蚇蚃袁芆蒀蕿袀莈芃羈衿膈蒈袄袈芀莁螀袇莂薇蚆袆肂荿薂袅膄薅袀羅芇莈螆羄荿薃蚂羃聿莆蚈羂芁蚁薄羁 期末复习题一、Answering the following questions:1、Discuss the relationship between quality control and generally accepted auditing standards.讨论质量控制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 differences 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）会计事务所提供的认证服务类型。讨论这两种认证服务的相同与不同之处。哪一种类型提供了最小的保证？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. Please discuss each of these five conditions.审计员在对私人公司的审计发出一个标准，不合格报告前必须满足五种条件/情况。请讨论每一种条件/情况。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.违背/违反一个不合格的审计报告有三个条件。讨论每一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.讨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 categories. 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管理者的责任和审计师的责任。9、Describe the six organizational structures available to CPA firms.描述六个组织结构可供注册会计事务所（选择？）。10、Discuss how materiality affects audit reporting decisions.讨论如何实质性影响审计报告的决定。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）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 are 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，用质量控制的方法来确保公司满足其对客户的职业责任。质量控制是与公认会计准则密切相关的，但又区别于它。一家注册会计事务所必须确保每个审计员都遵循公认会计准则。质量控制是注册会计事务所使用的程序，以每个参与一致的方式来帮助它满足公认会计准则的要求。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 companys financial statements, a review involves a less extensive examination and provides a lower level of assurance about the clients 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顾历史的财务报表。虽然两服务涉及积累和评估的证据的断言关于管理公司的财务报表，回顾了少涉及广泛的检查和提供一个较低的水平,保证客户的财务报表的审计比。3. The five conditions that justify issuing a standard unqualified report are:发布标准不合格报告的五个情况是：* All statementsbalance sheet, income statement, statement of retained earnings, and statement of cash flowsare included in the financial statements.* 所有报表资产负债表，损益表，留存收益表以及现金流量表财务报表所包含的。* The three general standards of GAAS have been followed in all respects on the engagement.* 公认会计准则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。* The financial statements are presented in accordance with GAAP.* 财务报表依照公认会计原则被推出。* There are no circumstances requiring the addition of an explanatory paragraph or modification of the wording of the report.* 有任何情况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 report are:违背不合格报告的三个情况是：* 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 statements 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.* 一个范围限制，由委托人和被环境强加的，超越审计或顾客的控制器,这个控制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则的规定的结论。在这种情况下,审计师会发表一个合格的范围和意见报告,或拒绝表示意见。* the financial statements 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. 财务报表并不准备按照公认会计原则。在这种情况下,审计师会发表一个合格的观点如果违反公认会计原则是适度的资料,或不利的观点如果违反了公认会计原则是高度的材料。the auditor is not independent. In this condition, the auditor must issue a disclaimer审核员不是独立。在这种情况下,审核员必须出具免责声明。5、The three primary requirements for becoming a CPA are:成为一个注册会计师的三大要求是：* Educational requirement. An undergraduate degree with 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.教育需求。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还有一些州要求150个学期小时才可以参加注册会计师考试。* Uniform CPA examination requirement. This is a four-part exam 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 experience, while other sta