HELLO~这是给大家搜集的复试英语问答的第四弹。

往期回顾

(资料图片)

→MPAcc 会计专业英语21问！

→旅游管理专业英语常见7问！

→财管专业英语17问！

我相信，这些内容，应该是足够大家用了，如果不够，其实也很难为英语分出更多精力。

有时候，你只能做有限的努力，也无法把控所有的事情。剩下的要留一点点给命运和别人。那我们开始今天的内容吧~

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? 审计业务的五要素是?

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? 什么是鉴证业务?包括哪些?其他鉴证业务包括哪些?

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? 审计职业道德有哪些?/注册会计师应遵循怎样的职业道德基本原则?

Integrity, independence, objectivity and fairness, professional competence and due care, confidentiality, and good professional behavior.

5.What is audit independence? 什么是审计独立性?

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? 财务报表审计的目标是什么?

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? 什么是审计重要性?

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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