歷年考題分析 - 2010年考題 續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 點評及寫作技巧

　　本題要求寫一個memo，首先要審清題意，寫作要求包括：

　　(1)cover the concepts of when a larger structure(聯合體) is a network(網絡)，network firm(網絡事務所) and key audit partner(關鍵審計合伙人)，

　　(2)根據題干的具體情況進行分析。其實際相當于回答一個審計的簡答題，要求考生對相應的中文審計知識熟練掌握，更對考生的中英互譯能力提出了更高的要求，客觀上來講，此題難度較大。從具體考核內容上來看，該題寫作與案例信息的關聯性不大，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 點評及寫作技巧

　　·本題要求寫一封郵件，可以說是對文體幾乎沒有要求。

　　·其內容涉及《審計》科目中集團審計和組成部分審計的內容，專業性較強。雖然題干設定了一個場景，進行了較多敘述，但只有最后一句話concerning the coordination between group auditor and the component auditor對本題的寫作有用，所以在寫作前一定要審清題意，防止跑題。

　　·對于這種題目，其實質是考察中英互譯能力，考生必須對相關的中文內容熟練掌握，然后將相應中文譯為英文，寫作技巧在該類型寫作上發揮空間較小。