注冊會計師考試英語講義-免費閱讀

　　

【正文】 According to our examination, most of the inventory purchases and product sales of your Company are, as disclosed in the acpanying Note XX, transactions between related parties. However, we were unable, as a result of the limits imposed by management, to perform the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasonable. 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 our opinion, the financial statements give a true and fair view( or are presented fairly, in all material respects, ) the financial position of ABC as of December 31, 2006 , and the results of its operations and its cash flows for the year then ended 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. ABC Company 題型可能包括：名詞解釋，英漢互譯，問答（理論性的或業務性的）。這一變化主要是為了滿足中國經濟和行業發展對國際人才的需要。有一定英語基礎（大學英語四、六級水平，掌握一定的財經英語詞匯），打算選答英語附加題的考生朋友更應該合理規劃和安排時間，在考試時認真閱讀試卷首頁的特別提示和答題導語，爭取盡可能多的在英語附加題上拿分。 ABC Company In our opinion, the financial statements give a true and fair view( or are presented fairly, in all material respects, ) the financial position of ABC as of December 31, 2006 , and the results of its operations and its cash flows for the year then ended 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.Zhang Hua, CPAFebruary 26, 2007(2) Unqualified with additional explanatory language Independent 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. We were engaged to audit the balance sheet of your 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. 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 financial and accounting laws and regulations promulgated by the State, or whether these financial statements present fairly the financial position as of December 31, 2006 , and the results of its operations and its cash flows for the year then ended.。 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 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增加英語附加題后，會計、審計總分為110分，及格分仍為60分，總體考試時間不變。據此看來，在CPA各科考試中加重英語的分量將是一個趨勢?！螳@取充分、適當的審計證據◇財務報表所包含的認定：完整性，發生，存在，計價，表達和披露，權利和義務, 估價◇具體項目的審計○應收賬款：函證○存貨：盤點，截止測試，對第三方持有存貨進行函證○應付賬款：供應商對帳，函證○貨幣資金：銀行函證◇審計抽樣◇期后事項◇持續經營◇管理層聲明◇終結審計和最后復核：未調整差異 Examples for audit report(1) Standard unqualified report Independent Auditor’s ReportTo: Board of Directors and Stockholder