CPA综合英语备考

复习重要性建议顺序：

（1）职业道德+审计+公司战略

（2）财管+经济法

（3）会计+税法

Unit 1 职业道德准则China Code of Ethics for Certified Public Accountants

2.礼品和款待Gifts and hospitality

adversely affect = create a threat to= create an adverse effect on =impair the independence 3.因经济利益对独立性产生的不利影响

5.商业关系Business relationships

6.家庭和私人关系对独立性的影响Family and personal relationships

7.兼任审计客户的董事或高级管理人员Concurrently employed by the accounting firm

8.为审计客户提供非鉴证服务Preparation of non-attestation services to audit clients

Unit 2 审计Auditing

1.审计计划Audit Planning

实际执行的重要性The materiality of actual execution

确定实际执行的重要性需要注册会计师运用职业判断，并考虑下列因素的影响：

CPA should use professional judgment when determining the materiality of actual execution and consider the effects of following factors:

a.对被审计单位的了解；

Understanding the auditee;

b.前期审计工作中识别出的错报的性质和范围；

The nature and scope of misstatements identified in preliminary audit work;

c.根据前期识别出的错报对本期错报作出的预期。

Prediction of current period misstatements according to previous period misstatements identified.

通常而言，实际执行的重要性通常为财务报表整体重要性的50%-75%。

Generally, performance materiality will be at 50% to 75% of the materiality for the financial statements as a whole.

实际执行的重要性接近整体重要性50%的情况：a.非连续审计；b.以前年度审计调整较多；

c.项目总体风险较高。

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%的具体情况：a.连续审计，以前年度审计调整较少；b.项目总体风险较低。

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.风险评估和风险应对Risk Assessment and Responding to the Risk Assessment

（1）风险评估

注册会计师应当实施下列风险评估程序，以了解被审计单位及其环境：[1]询问管理层和被审计单位内部其他相关人员；[2]分析程序;[3]观察和检查。

In order to understand the entity and its environment, procedures of risk assessment are as follows: [1]Inquiries;[2]Analytical procedures; [3]Observation and inspection.

注册会计师了解被审计单位及其环境,包括其内部控制,目的是识别和评估在财务报表层面和认定层面,由于舞弊或者错误而存在的重大错报风险,并在此基础上设计和实施应对的措施。

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, in 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 environment, including the entity’s internal control, thereby providing a basi s for designing and implementing responses to the assessed risks of material misstatement.

注册会计师应当从下列方面了解被审计单位及其环境：[1]相关行业状况、法律环境与监管环境及其他外部因素;[2]被审计单位的性质;[3]被审计单位对会计政策的选择和运用;[4]被审计单位的目标、战略以及可能导致重大错报风险的相关经营风险;[5]对被审计单位财务业绩的衡量和评价;[6]被审计单位的内部控制。

The auditor should understand the entity and its environment as follows : [1]Related industry status, legal and regulatory environment and other external factors; [2]The nature of the

entity;[3]The selection and application of accounting policy;[4]The objectives, strategy and business risk that can lead to material misstatement risks;[5]Measurement and evaluation of financial performance;[6]The internal control.

注册会计师通过询问、观察、检查和穿行测试了解被审计单位的内部控制，以评价内部控制设计的是否合理以及是否得到执行。

Auditors understand the internal controls of the entity by inquiries, observation, inspection and walk-through test to evaluate whether the internal controls are designed reasonably and implemented effectively.

内部控制存在固有局限性，无论如何设计和执行，只能对财务报告的可靠性提供合理保证。

No matter how to be designed and implemented, any internal control system can only provide auditor with reasonable assurance because of inherent limitations.

内部控制包括下列五个要素：[1]控制环境;[2]风险评估过程;[3]与财务报告相关的信息系统与沟通;[4]控制活动;[5]对控制的监督。

Internal control has five elements:

[1]The control environment;

[2]The process of risk assessment;

[3]The information system and communication;

[4]Control activities;

[5]Supervision of controls.

relevant to/ associated with financial reporting

Monitoring

The entity’s risk assessment process

（2）风险应对Responding to the risk assessment

a.针对财务报表层次重大错报风险

注册会计师应当针对评估的财务报表层次重大错报风险确定下列总体应对措施：

Overall responses to the risks of material misstatements at the financial statement level will include the following :

[1]向项目组强调保持职业怀疑的必要性；

Emphasize to the audit team on the necessity to maintain the professional skepticism;

[2]指派更有经验或具有特殊技能的审计人员，或利用专家的工作；

Appoint auditors with more experience and special ski lls, or use the expert’s work.

[3]提供更多的督导；