对于句子中缺失的部分需要一定的语法功利进行补充--熟悉语法，还有许多句子只有在理解之后才能选对单词，英语的同音词也很多的--练习阅读，因为要听，所以听力的能力是基础。科教园注册会计师培训班是考生梦想起航的家园。
1. 财务报表审计总体目标：
The objective of an external audit engagement is to enable the auditor to express an opinion on whether the financial statements
give a true and fair view (or present fairly in all material respects)www.Examw.com
are prepared, in all material respects, in accordance with an applicable financial reporting framework.
外部审计业务的目标就是使审计人员能够就财务报表是否在所有重大方面做出真实公允的反映，财务报表是否在所有重大方面按照适用的财务报告框架编制发表审计意见。
Misstatement, including omissions, are considered to be material if they, individually or in aggregate, could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.
如果错报(包括漏报)单独或汇总起来可能合理预期会影响财务报表使用者依据财务报表作出的经济决策，则认为错报是重大的。
To obtain reasonable (not absolute) assurance, the auditor shall obtain sufficient appropriate evidence to reduce audit risk to an acceptably low level.
为了获得合理保证，注册会计师应获得充分、适当的证据将审计风险降低到可接受的低水平。
2. Audit risk = material misstatement risk × detection risk
=inherent risk × control risk × detection risk
审计风险=重大错报风险 × 检查风险
=固有风险 × 控制风险 × 检查风险
Audit risk is the risk of that the auditor expresses an inappropriate audit opinion, i.e. that they give an unmodified audit opinion when the financial statements contain a material misstatement.
审计风险是指注册会计师发表不恰当审计意见的风险。如当财务报表存在重大错报时注册会计师发表了无保留的审计意见。
To assess the risk of material misstatement the auditor first of all assesses the unique operating environment of the client. This is the root cause of misstatement and is often referred to as inherent risk. Secondly the auditor considers how the client’s control systems, particularly financial ones, prevent and detect those misstatements. This is referred to as control risk.中华考试网(www.Examw。com)
为了评价重大错报风险，注册会计师首先要评价客户的独特的经营环境，这往往是错报的根本原因，通常被称为固有风险。其次注册会计师要考虑客户的控制制度，尤其是财务控制制度如何防止和发现这些错报，也就是控制风险。
Detection risk is the risk that the procedures performed by the auditor to reduce audit risk to an acceptable level will not detect potentially material misstatement, either individually or in aggregate.
检查风险是指如果存在某一错报，该错报单独或连同其他错报可能是重大的，注册会计师为将审计风险降至可接受的低水平而实施程序后没有发现这种错报的风险。
3. The objective of the auditor is to identify and assess the risk of material misstatement, whether due to fraud or error, at the financial statement and assertion levels, through understanding the entity and its environment, including the entity’s internal control, thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement.
注册会计师了解被审计单位及其环境，包括其内部控制，目的是识别和评估在财务报表层面和认定层面，由于舞弊或者错误而存在的重大错报风险，并在此基础上设计和实施应对的措施。
老制度安排了10分的英语附加题。新制度取消了附加题，但是有一个题可以用英语做答，用英语答加5分。不能小瞧这5分，如果你英语基础还行，就应该重视。科教园注册会计师学习资料同时为考生整理了丰富的英语学习内容，帮助考生战胜考试难关。
