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2013年注册会计师英语测试考题分析及答题技巧分析续

来源：高顿网校 2013-05-23

　　历年考题分析 - 2010年考题续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.

　　历年考题分析 - 2010年考题续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

　　历年考题分析 - 2010年考题点评及写作技巧

　　本题要求写一个memo，首先要审清题意，写作要求包括：

　　(1)cover the concepts of when a larger structure(联合体) is a network(网络)，network firm(网络事务所) and key audit partner(关键审计合伙人)，

　　(2)根据题干的具体情况进行分析。其实际相当于回答一个审计的简答题，要求考生对相应的中文审计知识熟练掌握，更对考生的中英互译能力提出了更高的要求，客观上来讲，此题难度较大。从具体考核内容上来看，该题写作与案例信息的关联性不大，拼凑考题的迹象比较明显。

　　历年考题分析 – 样题

　　Suppose you are the audit manager in charge of the audit of Steel Company (新兴钢铁). 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 (岛国供货商) 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)

　　历年考题分析 – 样题点评及写作技巧

　　·本题要求写一封邮件，可以说是对文体几乎没有要求。

　　·其内容涉及《审计》科目中集团审计和组成部分审计的内容，专业性较强。虽然题干设定了一个场景，进行了较多叙述，但只有最后一句话concerning the coordination between group auditor and the component auditor对本题的写作有用，所以在写作前一定要审清题意，防止跑题。

　　·对于这种题目，其实质是考察中英互译能力，考生必须对相关的中文内容熟练掌握，然后将相应中文译为英文，写作技巧在该类型写作上发挥空间较小。

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