CPA英语
2018-08-24 22:46阅读：
CPA 考试英语内容分析与学习指导。
会计、审计、财务成本管理增加英语附加题，可答可不答，答对额外加分。
2010年要求考生谈谈“网络所”和“关键合伙人”的概念，要求以
Memo的形式展现，共计10分。这其实是一个与审计职业道德相关的题目。
Memo, 还是email, Letter或是Note
对格式要求都不对，但是都有一些“套话”可以用。
Unit 2 Code of Ethics 职业道德
China Code of Ethics for Certified Public Accountants
CPA职业道德准则。
Self interest 自身利益
Self review 自我评价
Advocacy 过度推介
Familiarity 密切关系
Intimidation 外在的压力
Direct financial interest 直接经济利益
Contingent fee 或有费用
Threats to fundamental principles fall into one or more of
the following categories: Self interest; Self review; Advocacy;
Familiarity and Intimidation. 指职业道德产生的不利影响因素分析。
Unfavo
rable factors 不利影响因素
Examples of circumstance that create threats for a CPA
不利影响的具体情形。
1, Self-interest
(1) A member of the assurance team having a direct financial
interest in the assurance client;
(2) A firm having undue dependence on total fees from a
client;
(3) a member of the assurance team having a significant close
business relationship with an assurance client;
(4) The firm being worried about the possibility of losing a
significant client;
(5) A member of the assurance team entering into employment
negotiations with the assurance client;
(6) The firm entering into a contingent fee arrangement
relating to an assurance engagement;
(7) The CPA discovering significant errors when evaluating
the results of a previous professional service performed by a
member of the CPA’s firm.
1，自身利益导致的不利影响
（1）
鉴证业务项目组成员在鉴证客户中拥有的直接经济利益；
（2）
会计师事务所的收入过分依赖某一客户；
（3）
鉴证业务项目组成员与鉴证客户存在重要切密切的商业关系；
（4）
会计师事务所担心可能失去某一重要客户；
（5）
鉴证业务组成员正在与鉴证客户协商受雇于该客户；
（6）
会计师事务所与客户就鉴证业务达成或有收费的协议；
（7）
注册会计师在评价所在会计师事务所以往往提供的专业服务时，发行了重大错误。
2, Self-view
(1)
The firm issuing an assurance report on the effectiveness of
the operation of financial system after designing or implementing
the system;
(2)
The firm having prepared the original data used to generate
records which are the subject matter of the assurance
engagement;
(3)
A member of the assurance team being, or having recently
been, a director or officer of the client.
(4)
A member of the assurance team being, or having recently
been, employed by the client in a position to exert significant
influence over t he subject matter of the engagement.
(5)
The firm performing a service for an assurance client that
directly affects the subject matter information of the assurance
engagement.
2, 自我评价导致的不利影响
（1）
事务所在对客户提供财务系统的设计或操作服务后，有对系统的运行有效性出具鉴证报告；
（2）
事务所为客户编制原始数据，这些数据构成审计业务的对象；
（3）
鉴证业务项目组成员担任或最近曾经担任客户的董事或高级管理人员；
（4）
鉴证业务项目组成员目前或最近曾受雇于客户，并且所处职位能够对审计对象施加重大影响；
（5）
事务所为鉴证客户提供直接影响鉴证对象信息的其他服务。
3, Advocacy
(1)
The firm promoting shares in an audit client;
(2)
The CPA acting as an advocate on behalf of an audit client in
litigation or disputes with third parties;
过度推介导致的不利影响
（1）
事务所推介审计客户的股份；
（2）
在鉴证客户与第三方发生诉讼或纠纷时，注册会计师担任该客户的辩护人。
4, Familiarity
(1)
A member of the engagement team having a close or immediate
family member who is a directory of officer of the
client;
(2)
A member of the engagement team having a close or immediate
family member who is an employee of the client who is in a position
to exert significant influence over the subject matter of the
engagement;
(3)
A directory or officer of the client or an employee in a
position to exert signification influence over the subject of the
engagement having recently served as the engagement
partner;
(4)
The CPA accepting gifts or preferential treatment from a
client;
(5)
A partner or senior employee of the firm having a long
association with the assurance client;
4，密切关系导致的不利影响
（1）
项目组成员的近亲属担任客户的董事或高级管理人员；
（2）
项目组成员的近亲属是客户的员工，其所处职位能够对业务施加重大影响。
（3）
客户的董事、高级管理人员或所处职位能够对业务对象施加重大影响的员工，最近曾担任事务所的项目合伙人；
（4）
注册会计师接受客户的礼品或款待；
（5）
事务所的合伙人或高级员工与鉴证客户存在长期业务关系。
5, Intimidation
(1)
The firm being threatened with dismissal from a client
engagement;
(2)
An audit client indicating that it will not award a planned
non-assurance contract to the firm if the firm continues to
disagree with the client’s accounting treatment for a particular
transaction;
(3)
The firm being threatened with litigation by the
client;
(4)
The firm being pressured to reduce inappropriately the extent
of work performed in order to reduces fees;
(5)
A CPA feeling pressured to agree with the judgment of a
client employee because the employee has more expertise on the
matter in question;
(6)
A CPA being informed by a partner of the firm that a planned
promotion will not occur unless the CPA agrees with an audit
client’s inappropriate accounting treatment.
5，外在压力导致的不利影响
（1）
事务所受到客户解除业务关系的威胁；
（2）
审计客户表示，如果事务所不同意对某项交易的会计处理，则不在委托其承办拟议中的非鉴证业务。
（3）
客户威胁将起诉事务所；
（4）
事务所受到降低收费的影响而不恰当地缩小工作范围；
（5）
由于客户员工对所谈论的事项更具有专长，注册会计师面临服从判断的压力；
（6）
事务所合伙人告知注册会计师，除非同意审计客户不恰当的会计处理，否则将影响晋升。
三、答题技巧
回答职业道德相关的英文题时，请遵循三部曲：（1）将影响独立性的事项翻译成英文。（2）请使用句型：this
may create the threat
of…(请填上述五项的一项)；（3）写防范措施：主要归类如下:
remove sb from the audit team, and review his work by other CPA;
decline the client’s request;
perform external quality control review;
resign from the engagement;
no safeguards.
四、案例分析
1, what are the fundamental principle of Code of Ethics and
conduct?
-Integrity
-Objectivity
-Professional competence and due care
-Confidentiality
-Confidentiality
-Professional behavior
2, It has been suggested that the most important matter
affecting the credibility of the auditor is that of
“independence”
Unit 3
Topic 1 Basic Concept of Audit
审计基本概念
Audit risk 审计风险
Risks of material misstatement 重大错报风险
Risks of material misstatement at the financial statement
level 财务报表层次重大错报风险。
Risks of material misstatement at assertion level
认定层次重大错报风险
Those charged with governance 公司治理层
Inherent risk 固有风险
Detection risk 检查风险
Sufficient 充分的
Appropriate 适当的
Assertion 认定
Inspection 检查
Observation 观察
Inquiry 询问
Confirmation 函证
Recalculation 重新计算
Reperformance 重新执行
Analytical procedures 分析程序
China Registered Accountants Auditing Standard(CRASS)
中国注册会计师审计准则
重要知识点
1，Audit risk
model
Audit risk can be represented by the audit risk
model:
Audit risk =risk of material misstatement x detection
risk
Audit risk is the risk of that the
auditor expresses an inappropriate audit opinion, that is they give
an unmodified audit opinion when the financial statement contain a
material misstatement.
Risks of material misstatement are the
likelihood of risks causing material misstatement in the financial
statements before audit.
Detection risk is the risk that procedures performed by the
auditor to reduce audit risk to an acceptably low level will not
detect a misstatement that exists and that could be material,
individually or when aggregated with other
misstatements.
When designing the audit procedures to determine whether
there exist material misstatements in the financial statements, the
auditor should identify and assess the risks of materials
misstatements at the financial level and at the assertion level (
for classes of transaction, account balance and
disclosures.)
Risks of material misstatement at the financial statement
level are usually related to the company’s control
environment. For examples: Management is lacking in integrity;
those charged with governance cannot effectively supervise
management; of course, other external factors perhaps can also
affect the risks of misstatements, e.g. economic depression,
industry declining.
Risks of material misstatement at assertion
level can be further sub-divided into inherent
risks and control risk.
The auditor first of all assesses the unique operation
environment of the client in order to assess the risk of material
misstatement which is the root cause of misstatement and is often
referred to as inherent risk. Secondly, the auditor considers how
the client’s control systems, particularly financial ones, prevent
and detect those misstatements. This is referred to as control
risk.
1.
审计风险模型
审计风险模型可以用下列方程式表示：
审计风险=重大错报风险x 检查风险
审计风险是指注册会计师发表不恰当审计意见的风险，如当财务报表存在重大错报时注册会计师发表了无保留的审计意见。
重大错报风险是指财务报表在审计前存在重大错报的可能性。
检查风险是指如果存在某一错报，该错报单独或连同其他错报可能是重大的，注册会计师为将审计风险降至可接受的低水平而实施程序后没有发现这种错报的风险。
在设计审计程序以确定财务报表整体是否存在重大错报时，注册会计师应当从财务报表层次和（各类交易、账户余额和披露）认定层次方面考虑重大错报风险。
财务报表层次重大错报风险通常与企业控制环境有关，如管理层缺乏诚信、治理层如同虚设而不能对管理层进行有效监督等；但也可能与其他外部因素有关，如经济萧条、企业所处行业处于衰退期。
认定层次的重大错报风险又可以进一步细分为固有风险和控制风险。
为了评价重大错报风险，注册会计师首先要评价客户的独特的经营环境，这往往是错报的根本原因，通常被称为固有风险。其次，注册会计师要考虑客户的控制制度，尤其是财务控制制度如何防止和发行这些错报，这被称为控制风险。
2， Audit evidence 审计证据
Audit evidence must be :
Sufficient: quantity must be sufficient to support the
opinion.
Appropriate: relevant and reliable
审计证据必须是：
充分的：数量充足足以发表审计意见
适当的：相关和可靠。
3， Audit procedures
CRAAS identifies 7 types of procedures that an auditor can
adopt to obtain audit evidence:
(1)
Inspection of records and documents;
(2)
Observation (looking at processes and procedures being
performed);
(3)
Inquiry (seeking information from knowledge
persons);
(4)
Confirmation (a specific type of enquiry, the process of
obtaining a representation from a third party);
(5)
Recalculation (checking the mathematical accuracy of
documents or records);
(6)
Re-performance (the auditor’s independent execution of
procedures previously performed by entity staff);
(7)
Analytical procedures;
3, 审计程序
中国审计准则确定了7种注册会计师可以获取审计证据的审计程序：
（1）
检查文件和记录；
（2）
观察（查看正在从事的活动或实施的程序）
（3）
询问（向知情的人员获取信息）
（4）
函证（从第三方获取陈述作为审计证据的过程）；
（5）
重新计算（对记录或文件中的数据计算的准确性进行核对）
