審計(jì)英語期末考試復(fù)習(xí)題已翻譯

1、期末復(fù)習(xí)題一、Answeringthefollowingquestions:1、Discusstherelationshipbetweenqualitycontrolgenerallyacceptedauditingstards.討論質(zhì)量控制與公認(rèn)審計(jì)標(biāo)準(zhǔn)之間的關(guān)系。2、TwotypesofattestationservicesprovidedbyCPAfirmsareauditsreviews.Discussthesimilariti

2、esdifferencesbetweenthesetwotypesofattestationservices.Whichtypeprovidestheleastassurance審計(jì)與評論是兩種由（注冊公共）會(huì)計(jì)事務(wù)所提供的認(rèn)證服務(wù)類型。討論這兩種認(rèn)證服務(wù)的相同與不同之處。哪一種類型提供了最小的保證？3、Therearefiveconditionsthatmustbemetbefeanauditcanissueastardunquali

3、fiedreptftheauditofaprivatecompany.Pleasediscusseachofthesefiveconditions.審計(jì)員在對私人公司的審計(jì)發(fā)出一個(gè)標(biāo)準(zhǔn)，不合格報(bào)告前必須滿足五種條件情況。請討論每一種條件情況。4、Therearethreeconditionsrequiringadeparturefromanunqualifiedauditrept.Discusseachofthesethreecondi

4、tionsstatetheappropriateauditreptfeachcondition.違背違反一個(gè)不合格的審計(jì)報(bào)告有三個(gè)條件。討論每一個(gè)條件并陳述每個(gè)條件適當(dāng)?shù)膶徲?jì)。5、DiscussthethreeprimaryrequirementsfbecomingaCPA.theproceduresusedbytheCPAfirmthathelpitmeetrequirementsdemedbyGAASoneveryengagemen

5、tinaconsistentmanner.一家注冊會(huì)計(jì)事務(wù)所，用質(zhì)量控制的方法來確保公司滿足其對客戶的職業(yè)責(zé)任。質(zhì)量控制是與公認(rèn)會(huì)計(jì)準(zhǔn)則密切相關(guān)的，但又區(qū)別于它。一家注冊會(huì)計(jì)事務(wù)所必須確保每個(gè)審計(jì)員都遵循公認(rèn)會(huì)計(jì)準(zhǔn)則。質(zhì)量控制是注冊會(huì)計(jì)事務(wù)所使用的程序，以每個(gè)參與一致的方式來幫助它滿足公認(rèn)會(huì)計(jì)準(zhǔn)則的要求。2.（糾結(jié)）Twoprimarytypesofattestationservicesare:auditsofhisticalfinan

6、cialstatementsreviewsofhisticalfinancialstatements.Whilebothservicesinvolvetheaccumulationevaluationofevidenceregardingassertionsmadebymanagementinthecompany’sfinancialstatementsareviewinvolvesalessextensiveexaminationpr

7、ovidesalowerlevelofassuranceabouttheclient’sfinancialstatementsthananaudit.兩種基本類型的認(rèn)證服務(wù):審計(jì)歷史的財(cái)務(wù)報(bào)表和回顧歷史的財(cái)務(wù)報(bào)表。雖然兩服務(wù)涉及積累和評估的證據(jù)的斷言關(guān)于管理公司的財(cái)務(wù)報(bào)表，回顧了少涉及廣泛的檢查和提供一個(gè)較低的水平保證客戶的財(cái)務(wù)報(bào)表的審計(jì)比。3.Thefiveconditionsthatjustifyissuingastardunqua