期末复习题一、Answeringthefollowingquestions:1、Discusstherelationshipbetweenqualitycontrolandgenerallyacceptedauditingstandards.讨论质量控制与公认审计标准之间的关系。2、TwotypesofattestationservicesprovidedbyCPAfirmsareauditsandreviews.Discussthesimilaritiesanddifferencesbetweenthesetwotypesofattestationservices.Whichtypeprovidestheleastassurance?审计与评论是两种由（注册公共）会计事务所提供的认证服务类型。讨论这两种认证服务的相同与不同之处。哪一种类型提供了最小的保证？3、Therearefiveconditionsthatmustbemetbeforeanauditorcanissueastandardunqualifiedreportfortheauditofaprivatecompany.Pleasediscusseachofthesefiveconditions.审计员在对私人公司的审计发出一个标准，不合格报告前必须满足五种条件/情况。请讨论每一种条件/情况。4、Therearethreeconditionsrequiringadeparturefromanunqualifiedauditreport.Discusseachofthesethreeconditionsandstatetheappropriateauditreportforeachcondition.违背/违反一个不合格的审计报告有三个条件。讨论每一个条件并陈述每个条件适当的审计。5、DiscussthethreeprimaryrequirementsforbecomingaCPA.讨论成为一名注册会计师所需的三大要求。6、Distinguishbetweenauditriskandauditfailure.辨别审计风险和审计失败。7、Therearetengenerallyacceptedauditingstandards,dividedintothreecategories.List,bycategory,eachofthesetenstandards.有十个被普遍接受的审计标准，被分为三个类别。按类别，列出这十个标准。8、Distinguishbetweenmanagement’sresponsibilityandtheauditor’sresponsibilityforthefinancialstatementsunderaudit.区分在审计财务报表时管理者的责任和审计师的责任。9、DescribethesixorganizationalstructuresavailabletoCPAfirms.描述六个组织结构可供注册会计事务所（选择？）。10、Discusshowmaterialityaffectsauditreportingdecisions.讨论如何实质性影响审计报告的决定。11、Therearefiveconditionsthatmustbemetbeforeanauditorcanissueastandardunqualifiedreportfortheauditofaprivatecompany.Pleasediscusseachofthesefiveconditions.（此题重复3）Answers:ForaCPAfirm,qualitycontrolencompassesthemethodsusedtomakesurethatthefirmmeetsitsprofessionalresponsibilitiestoclients.Qualitycontroliscloselyrelatedto,butdistinctfrom,GAAS.ACPAfirmmustmakesurethatGAASarefollowedoneveryaudit.QualitycontrolsaretheproceduresusedbytheCPAfirmthathelpitmeetrequirementsdemandedbyGAASoneveryengagementinaconsistentmanner.一家注册会计事务所，用质量控制的方法来确保公司满足其对客户的职业责任。质量控制是与公认会计准则密切相关的，但又区别于它。一家注册会计事务所必须确保每个审计员都遵循公认会计准则。质量控制是注册会计事务所使用的程序，