注冊(cè)會(huì)計(jì)師考試英語講義-wenkub.com
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【正文】 ABC Company We have audited the acpanying balance sheet of ABC Co., Ltd. (? the Company?) as of December 31, 2006, and the related statements of ine and cash flows for the year then ended. These financial statements are the responsibility of the Company?s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. The Company has excluded from property and debt in the acpanying balance sheets, certain lease obligations that, in our opinion, should be capitalized in order to conform with China generally accepted accounting principles. If these lease obligations were capitalized, property would be increased by RMB ____, longterm debt by RMB ____, and retained earnings by RMB ____ as of December 31, 2006, respectively. Additionally, net ine would be decreased by RMB ____ and earnings per share would be decreased by RMB ____, respectively for the year then ended. ABC Company We have audited the acpanying balance sheet of ABC Co., Ltd. (? the Company?) as of December 31, 2006, and the related statements of ine and cash flows for the year then ended. These financial statements are the responsibility of the Company?s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. We conducted our audits in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.◇獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)◇財(cái)務(wù)報(bào)表所包含的認(rèn)定：完整性，發(fā)生，存在，計(jì)價(jià)，表達(dá)和披露，權(quán)利和義務(wù), 估價(jià)◇具體項(xiàng)目的審計(jì)○應(yīng)收賬款：函證○存貨：盤點(diǎn)，截止測(cè)試，對(duì)第三方持有存貨進(jìn)行函證○應(yīng)付賬款：供應(yīng)商對(duì)帳，函證○貨幣資金：銀行函證◇審計(jì)抽樣◇期后事項(xiàng)◇持續(xù)經(jīng)營(yíng)◇管理層聲明◇終結(jié)審計(jì)和最后復(fù)核：未調(diào)整差異 Examples for audit report(1) Standard unqualified report Independent Auditor’s ReportTo: Board of Directors and Stockholders英語基礎(chǔ)較差的考生朋友不要慌亂，心態(tài)要放平和，力爭(zhēng)前面的100分，如果時(shí)間允許可嘗試做英語附加題。據(jù)此看來，在CPA各科考試中加重英語的分量將是一個(gè)趨勢(shì)。注會(huì)考試英語講義一、相關(guān)背景2007年注冊(cè)會(huì)計(jì)師考試在英語測(cè)試選考的同時(shí)，將在會(huì)計(jì)和審計(jì)兩門課程中直接增加10分的英語附加題。增加英語附加題后，會(huì)計(jì)、審計(jì)總分為110分，及格分仍為60分，總體考試時(shí)間不變。二、可能的題型因?yàn)橹挥?0分的英語題，所以估計(jì)出客觀題的可能性不大，很有可能是主觀題，并且是專業(yè)題。 We have audited the acpanying balance sheet of ABC Co., Ltd. (? the Company?) as of December 31, 2006, and the related statements of ine and cash flows for the year then ended. These financial statements are the responsibility of the Company?s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. In the course of our audit, we have reminded the management that, due to the sharp price decline in the stock market since January 2003, an investment loss totaling RMB5 700 000 would be incurred if the shortterm equity securities held by your Company were sold out on March 10.Zhang Hua, CPAFebruary 26, 2007(3) qualified opinionIndependent Auditor?s ReportTo: Board of Directors and Stockholders We conducted our audits in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, due to the material impact of the matters mentioned above, the financial statements referred to above do not give a true and fair view( or are not presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended, and are not in conformity with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.(5) disclaimer of opinion Independent Auditor?s ReportTo: Board of Directors and Stockholders Because of the inability to perform the necessary audit procedures on the related party transaction mentioned above and the impossibility to determine their impact on the financial statements as a whole, we are unable to express an audit opinion whether the financial statements referred to above ply with the requirements of both the Accounting Standard for Business Enterprises and other relevant financi
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