CPA综合英语备考

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

3.因经济利益对独立性产生的不利影响

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

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