13-14审计英语题突破班讲义

1、专题中会计师职本章考情分专题中会计师职本章考情分Direct/ Indirect finanerest 直接/间接经济利益 Material/Immaterial indirect finanClose relatives近亲属：Spouse 配偶 Parent 父母 Dependent Sibling 兄弟姐妹Key itionsBoardofdirectors（3）self -review advocacy Familiarity 密切关系imidation（2）Independence Independenceinappearance Independence in fact 实质独立n

2、tacceptanceorretentionerestContingentfeesegrityIndependenceobjectivityandimpartialgood albehavior（Compliancewiththeframeworkofbethreatenedbythefollowingalethicsconceptmay（CompliancewiththeframeworkofbethreatenedbythefollowingalethicsconceptmayThreats-review,advocacy,familiarityAmemberoftheengagement

3、teamhavingacloseorimmediatefamilymember who is a director or officer of the cAThefirmpromotingsharesinanaudit发A CPA acting as an advocate on behalf of an audit cntinlitigationor disputes with third parties.A证A firm iing an arancereportontheeffectivenessoftheoperationof l systems after designing or I

4、mplementing the systems.A member of the aranceteambeingorhavingrecentlybeen,adirectoror officer of the cA member of the arance team having a direct finanrance cB、会计A firm having undue dependence on total fees from a cA member of the arance team having a significant close business relationship win ar

5、ance cA member of the arance team enteringoemploymentnegotiationswith the arance cE、会计A firm enteringo a contingent fee arrangement relating to an aOfficer/ExecutiveMembers ofranceteamlAfamilyhasadirectlerestoramaterialindirectlheauditnt,thethreattoanacceptabletnosafeguardslAfamilyhasadirectlerestor

6、amaterialindirectlheauditnt,thethreattoanacceptabletnosafeguardscouldreduceerest or a material indirect lerest in the audit nt, erestthreatisSafeguards：theclosefamilymemberingthelerest;memberofaCPAwhoisnotamemberoftheauditteamreviewtheworkofauditteam;removingtheindividualfromtheaudit和担保(loansandAloa

7、noraguaranteeofaloantothefirmoramemberoftheauditteam,amemberorasimilarinstitutionmaycreateathreattotisaIfthent,atbesoAAAfirmbeingthreatenedwithdismissalfromantBA firm being prered to reduce inappropriay the extent of work performed in order to reduce fees.会计A CPA feeling prered to agree with the jud

8、gment of a cntemployee because the employee has more expertise on the matter in question.B、会计A partneror senioremployeeof the firm having a long assorance cheauditengagementwhiletthememberoftheauditteamwill,may henthe（4）为审计客户提供非鉴证服务（providingnonauditfirmshallnoternalaudittrelatedernall accounting sy

9、stems or amounts related to l reporting tarematerialtotheauditedl Acontingentfeechargeddirectlyorindirectlybyanaccountingfirminrespect ofanauditengagementcreatesaheauditengagementwhiletthememberoftheauditteamwill,may henthe（4）为审计客户提供非鉴证服务（providingnonauditfirmshallnoternalaudittrelatedernall account

10、ing systems or amounts related to l reporting tarematerialtotheauditedl Acontingentfeechargeddirectlyorindirectlybyanaccountingfirminrespect ofanauditengagementcreatesaeresttissono safeguards could reduce the threat to an acceptable level. Accordingly, accountingfirmshallnoto suchfee）（1）ABC。【】。Inapp

11、ropriate.Notuntil2yearsaftertheauditioncouldthe5【】esonethentsofABCfirm.Aistheindependentdirectorofthent;theindependencemaybeimpairedduetoself-的2010315000l0【】l（4【】Inappropriate.Membersoftheengagementteamhaveclosetforthentl（4【】Inappropriate.Membersoftheengagementteamhaveclosetforthentinltherefore, independencemaybeimpaireddueto。【ofemployeesveimmaterialimpactontheltherefore,independencewillno