審計專業(yè)復(fù)試英語7問！
HELLO~這是給大家搜集的復(fù)試英語問答的第四彈。
往期回顧
我相信，這些內(nèi)容，應(yīng)該是足夠大家用了，如果不夠，其實也很難為英語分出更多精力。
有時候，你只能做有限的努力，也無法把控所有的事情。剩下的要留一點點給命運和別人。
那我們開始今天的內(nèi)容吧~
Auditing is an independent and objective economic supervision,confirmation and verification activity. It is entrusted or authorized by an independent full-time agency or person to verify the authenticity, legitimacy compliance, validity, and effectiveness of the audited unit's financial statement sand other relevant information as well as economic and management activities during a specific period.The purpose of conducting supervision, confirmation and verification activities is to determine or remove the entrusted economic responsibility of the audited unit and help the audited unit achieve its goals.
2. What are the five elements of audit business??審計業(yè)務(wù)的五要素是?
The tripartite relationship of the audit business, financial statements (assessment object), financial statement preparation basis (standard), audit evidence and audit report.
3. What is the assurance service? What is included? What other assurance servicesare included??什么是鑒證業(yè)務(wù)?包括哪些?其他鑒證業(yè)務(wù)包括哪些?
Assurance service refers to the business in which the certified public accountantputs forward a conclusion on the information of the specific object in order to enhance the trust of the intended users other than the responsible party in the information of the attestation object. Assurance services include historical financia information audit services, historical financial information review services andother assurance services. Other assurance services include: assurance services other than historical financial information audit or review, and predictive financial information review.
4. What are the audit professional ethics? /What are the basic principles of professional ethics that registered accountants should follow??審計職業(yè)道德有哪些?/注冊會計師應(yīng)遵循怎樣的職業(yè)道德基本原則?
Integrity, independence, objectivity and fairness, professional competence and due care, confidentiality, and good professional behavior.
5.What is audit independence??什么是審計獨立性?
Refers to the fact that the auditor maintains spiritual and substanfial independence of the audited unit. Spiritual independence means that the auditors maintain an independent posture in performing audit work, proceed from an objective and fair stand point, collect audit evidence freely and objectively, and evaluate audit evidence cautiously and reasonably in accordance with certain standards and principles , Strictly abide by professional ethics, and do not yield to pressure from any aspect. Substantial independence means that the auditor has an independent identity, and there is no economic connection with the audited unit and other connections that detract from independence, such as immediate family members.
6.What is the goal of the financial statement audit??財務(wù)報表審計的目標是什么?
Through the implementation of audit work, audit opinions on the following aspects of the financial statements are issued:Whether the financial statements are prepared in accordance with applicable accounting standards and relevant accounting systems.Whether the financial statements fairly reflect the financial status, operating results and cash flow of the audited entity in all important aspects.
7.What is the importance of auditing??什么是審計重要性?
Refers to the severity of misstatements or omissions in the accounting statements of the audited entity. This severity may affect the judgment ordecision-making of users of accounting statements under certain circumstances.It is quantitatively expressed as the level of audit importance. Certified public accountants cannot increase the level of importance artificially and reduce audit risks.
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