举例说明

Unit7AUDITINGANDFINANCIALPLANContents•Part1ReadingandTranslating–Ex.1–ReadingA•Part2–SimulatedWriting•Part3–ListeningandSpeaking•Assignments:TheIndependentAuditorThetermsindependentauditor,publicaccountant,andCPAareoftenusedinterchangeablytodescribeaprofessionalaccountantwhooffersservicestothepublicandwhosechiefserviceisanauditoffinancialstatements.Technically,aCPAisonewhohasobtainedalicensetopracticefromastate.ToobtainaCPAcertificatefromastate,anindividualmustdemonstratetechnicalcompetenceonauniformexaminationpreparedandgradedbytheAICPA.Candidatesmustexhibitanacceptablelevelofcompetenceinthesubjectsofauditing,accountingtheory,commerciallaw,andaccountingpractice.Inaddition,acandidatemustmeetastate'sindividualrequirementsofresidence,education,andexperience.OnlythoseindividualswhohaveattainedacertificatefromoneofthestatesareallowedtopracticeunderthetitleofCertifiedPublicAccountant.CPAspracticeintheformofpublicaccountingfirmsthatvarydramaticallyinsize.IfweconsiderthepublicaccountingprofessiontobeaspecialtypeofindustryandindividualCPAfirmstobeproductionunits,auniqueaspectoftheauditprofessionisrevealed.Mostprofessionsarecomposedofthousandsofsmallunits.Onlyrecentlyhaveotherprofessionalsbeguntodeveloplargeandextendedpractices.ThecompositionofthepublicaccountingprofessionhasdifferedfromitssisterprofessionssinceitsinceptioninAmerica.Theprofessionasanindustryiscomposedofthreetypesoffirms:(1)thosethatarenationalorinternationalinscope,(2)thosethatareregionalinscope,and(3)thosethatarelocalinscope.Ascorporationshavegrowninsizeandscopeofactivity,sohavesomeCPAfirms.Inordertoprovideservicestolarge,complexorganizations,itisnecessarytohavelargeCPAfirmswithsufficientpersonneltoperformauditsoftheirsizableandfar-flungactivities.Todaythereareperhaps20CPAfirmsintheUnitedStatesthathaveseveralhundredormoreprofessionalauditorslocatedinofficesgeographicallyscatteredacrossthecountry.Foratleastthelast50years,fiveCPAfirmshavebeeninexistencethathaveovershadowedothersintermsofscopeofactivities,geographicalarea,andinfluenceontheprofessionasawhole.ThesefivefirmshavebecomeknownastheBigFive.Allareinternationalinscopeandhavethousandsofclients,thousandsofProfessionalaccountants,hundredsofoffices,andclientbillingsinthemillionsofdollars.TherearefourbasicstaffpositionsinCPAfirms—partners,managers,seniors,andstaffaccountants.Thedutiesoftheoccupantsofthesepositions,aswellastheratiooftherelativenumberofpeopletypicallyemployedinthesepositions,aredepictedasfollows:1partner:Topclientrelationships;reviewofauditwork;signatureonauditreport;approvalofbillingstoclient;ultimateresponsibilityforeverythingrelatedtoauditreport.2managers:Closecontactwithclient;directsupervisionofauditengagement;detailedreviewofauditwork;billingstoclient.3-4seniors:Directresponsibilityforplanningandperformanceofauditwork;reviewofstaffaccountantsandtheirwork.5-6staffaccountants:Mayplanportionsoftheaudit;directresponsibilityforfieldworkonassignedsegmentofaudit,includinggivingopinionswhereappropriateoneachsegmentasperformed.Somefirmshavepositionsintermediatebetweenthelevels,suchassemiseniorandprincipal.Themeaningofthetermsusedtodescribepositionsandthenumberofintermediatepositionsvaryfromfirmtofirm.CPAfirmsdiffergreatlyinsizeandscope,butalloffersimilarbasicservicestoclients.CPAsareexpertsinthebroadfieldsofaccountingandhaveconsequentlybeencalledontoprovidemanyservicesrelatedtothemeasurementandcommunicationofeconomicdata.Althoughthepracticeofmanypublicaccountingfirmsprimarilyinvolvesauditwork,otherservices,suchaslawservices,managementservices,accountingservices,etc.,areanimportantpartofcurrentpractice.(返回)demonstrate•vt.表示,表明;举例说明;证实,证明;示范,表演;展示;当众夸耀(某物)的好处(以招徕买主);图解;插图–Howdoyoudemonstratethattheearthisround?•你怎样证明地球是圆的?–Thesalesmandemonstrated(howtouse)thewashing-machine.•售货员表演了如何使用这种洗衣机。AICPA•AICPA–abbr.•AmericanInstituteofCertifiedPublicAccountants–美国会计师协会meet•meetaneed/demand/requirement/conditionetc•todosomethingthatsomeonewants,needs,orexpectsyoutodoorbeasgoodastheyneed,expectetc–Thecompanysaysitisunabletomeettheworkers'demandsforhigherwages.–Theserviceistailoredtomeetyourneeds.–BeacheswhichmeetEuropeanstandardsofcleanlinesscompose•a)becomposedofsomething:tobeformedfrom;consistof–Wateriscomposedofhydrogenandoxygen.–Thelegalsystemiscomposedofpeople,andpeoplemakemistakes.•b)[transitivenotinprogressive]tocombinetogethertoform;makeup–Morethan17.6millionfirmscomposethebusinesssectorofoureconomy.far-flung•verydistant–far-flungcorners/places/regionsetc•expeditionstofar-flungcornersoftheglobe•peopleflyingtofar-flungdestinations•spreadoutoveraverylargearea•Emailenablesfar-flungfriendstokeepintouch.•extended(asinthistext)theBigFive•PriceWaterhouseCoopers:普华永道•ArthurAnderson:安达信•KPMGInternational:毕马威•Ernest&YoungInternational:安永•Deloitte&ToucheTohmatsu:德勤•PriceWaterhouse:普华•Coopers&Lybrand:永道depict•todescribesomethingorsomeoneinwritingorspeech,ortoshowtheminapainting,picture,etc–abookdepictinglifeinpre-revolutionaryRussia•depictsomebody/somethingassomething–Thegodisdepictedasabirdwithahumanhe