2013注冊(cè)會(huì)計(jì)師英語(yǔ)測(cè)試：考題分析及答題技巧

　　歷年考題分析 - 2010年考題 續(xù)1

　　Firms frequently form larger structures with other firms. Whether these larger structures create a network depends on facts and circumstances. The judgment as to whether the larger structure is a network shall be made in light of whether a reasonable third party would be likely to conclude that the entities are associated in such a way that a network exists. The Code of Ethics sets out a number of situations under which a larger structure is deemed to be a network.

　　Where the larger structure is aimed at co-operation and the entities within the structure share common quality control policies and procedures that are designed, implemented and monitored across the larger structure, it is deemed to be a network. Similarly, where the entities share a common business strategy, the larger structure is deemed to be a network. Consequently, Beijing Yangming CPA firm and Shanghai Yangming CPA firm are entities within the same network.

　　Where the entities share professional resources that are limited to common audit methodology or audit manual, or to a common training endeavor, the sharing is unlikely to be significant and therefore the entities are not deemed to be in the same network. Consequently, Beijing Yangming CPA firm and LanzhouDatan CPA firm are not deemed to be within the same network.

　　Taking responsibility for designing, implementing and maintaining internal control involves assuming management responsibility. A firm (and other firms within the same network) should not provide such service to its audit client. Since Xinxing Solar Energy will become part of Zhanglong Energy， which is an audit client of Beijing Yangming CPA firm，Shanghai Yangming CPA firm being in the same network as Beijing Yangming CPA firm，should not provide the internal control service to Xinxing Solar Energy.

　　歷年考題分析 - 2010年考題 續(xù)2

　　Performing valuation service for an audit client whereby the results will have a significant effect on the consolidated financial statements will create such a significant self-review threat to auditor independence that a firm (and other firms within the same network) should not provide such service to its audit client. However, since LanzhouDatan CPA firm is not deemed to be in the same network as Beijing Yangming CPA firm，

　　LanzhouDatan CPA firm can provide the valuation service to Huimin Energy company.

　　In respect of an audit of public interest entity, an individual cannot be a key audit partner for more than five years. If the audit client had undergone an IPO, then a key audit partner cannot provide audit service to the audit client for more than two complete financial years consecutively after the IPO.

　　“Key audit partner” includes the engagement partner, the individual responsible for the engagement quality control review, and other audit partners who make key decisions or judgments on significant matters with respect to the audit.

　　Wanghong and Miaojin are key audit partners for the Zhanglong Energy audit but Zhaozhi is not.

　　Since Zhanglong Energy completed its IPO last year, Wanghong and Miaojin can provide audit service to Zhanglong Energy for this year and next year, and then have to be rotated off.

　　Please feel free to contact me if you still have any problems.

　　Best regards

　　Yours faithfully

　　歷年考題分析 - 2010年考題 點(diǎn)評(píng)及寫(xiě)作技巧

　　本題要求寫(xiě)一個(gè)memo，首先要審清題意，寫(xiě)作要求包括：

　　(1)cover the concepts of when a larger structure(聯(lián)合體) is a network(網(wǎng)絡(luò))，network firm(網(wǎng)絡(luò)事務(wù)所) and key audit partner(關(guān)鍵審計(jì)合伙人)，

　　(2)根據(jù)題干的具體情況進(jìn)行分析。其實(shí)際相當(dāng)于回答一個(gè)審計(jì)的簡(jiǎn)答題，要求考生對(duì)相應(yīng)的中文審計(jì)知識(shí)熟練掌握，更對(duì)考生的中英互譯能力提出了更高的要求，客觀上來(lái)講，此題難度較大。從具體考核內(nèi)容上來(lái)看，該題寫(xiě)作與案例信息的關(guān)聯(lián)性不大，拼湊考題的跡象比較明顯。

　　歷年考題分析 – 樣題

　　Suppose you are the audit manager in charge of the audit of Steel Company (新興鋼鐵). The audit engagement team is now planning for the next annual audit of the Steel Company. This is the first audit after the Steel Company‘s acquisition of Island Supplier (島國(guó)供貨商) which is audited by a local accounting firm. You are required by the engagement partner to send an English email to the auditor of Island Supplier, concerning the coordination between group auditor and the component auditor.(14 marks)

　　歷年考題分析 – 樣題 點(diǎn)評(píng)及寫(xiě)作技巧

　　·本題要求寫(xiě)一封郵件，可以說(shuō)是對(duì)文體幾乎沒(méi)有要求。

　　·其內(nèi)容涉及《審計(jì)》科目中集團(tuán)審計(jì)和組成部分審計(jì)的內(nèi)容，專業(yè)性較強(qiáng)。雖然題干設(shè)定了一個(gè)場(chǎng)景，進(jìn)行了較多敘述，但只有最后一句話concerning the coordination between group auditor and the component auditor對(duì)本題的寫(xiě)作有用，所以在寫(xiě)作前一定要審清題意，防止跑題。

　　·對(duì)于這種題目，其實(shí)質(zhì)是考察中英互譯能力，考生必須對(duì)相關(guān)的中文內(nèi)容熟練掌握，然后將相應(yīng)中文譯為英文，寫(xiě)作技巧在該類型寫(xiě)作上發(fā)揮空間較小。