审计专业题目（审计专业面试中常问的40道题目）

审计专业题目（审计专业面试中常问的40道题目）8. What are the overall purpose and main features of an audit?审计工作的总体目标和主要特征是什么？7. What happens if family or close relationships exist between an auditor and the client?如果审计师和客户之间存在家庭成员或亲近的关系，结果会怎样？4. What are the issues an auditor has to consider before accepting appointment as auditor and how does the auditor deal with conflicts of interest?在接受审计业务之前审计师需要考虑哪些问题以及如何处理利益冲突？5. Are there any rules g

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1. Who can be an auditor and sign the auditor’s report?谁可以成为审计师并且签署审计报告？

2. What are the fundamental principles of professional ethics?审计师职业道德有哪些重要原则？

3. What gives rise to a threat to an auditor’s independence and objectivity and how can these threats be managed?危及审计师独立性和客观性的因素是什么，如何克服这些威胁？

4. What are the issues an auditor has to consider before accepting appointment as auditor and how does the auditor deal with conflicts of interest?在接受审计业务之前审计师需要考虑哪些问题以及如何处理利益冲突？

5. Are there any rules governing the way in which fees are charged to clients?有没有指导审计师向客户收费的规则？

6. Can a professional accountant accept gifts from a client?专业会计师可以收取客户的礼物吗？

7. What happens if family or close relationships exist between an auditor and the client?如果审计师和客户之间存在家庭成员或亲近的关系，结果会怎样？

8. What are the overall purpose and main features of an audit?审计工作的总体目标和主要特征是什么？

9. Is there any difference between an internal auditor and an external auditor?内部审计师和外部审计师有什么差别？

10. What is an ‘assurance engagement’?什么是“保证业务”？

11. What terms have to be agreed between an auditor and their client?审计师和客户需要达成什么样的条件？

12. What are the responsibilities of auditors in relation to fraud?审计师对舞弊有什么责任？

13. How do accounting standards interact with the work of an auditor?会计准则与审计师的工作如何互动？

14. Who inspects the work the auditor does to ensure they are doing it correctly?谁来监督审计师的工作以确保审计顺利进行？

15. What are a ‘hot’ and a ‘cold’ file review?什么是“热”档案审查和“冷”档案审查？

16. Can an auditor prepare the financial statements and then audit them?审计师能制作财务报表然后再审计吗？

17. What happens when an auditor finds a material error?审计师发现重大失误时应如何处理？

18. How does the auditor plan for an audit of financial statements?审计师如何制定财务报表审计计划？

19. What factors does the auditor take into consideration when performing a risk assessment on their client?在对客户进行风险评估时，审计师应考虑哪些因素？

20. What is the concept of ‘materiality’ and how is it applied in an audit?什么是“重要性”概念以及如何在审计中运用？

21. What constitutes audit evidence and how is it gathered?审计证据包括哪些以及如何收集？

22. If a client uses the services of an expert to carry out certain evaluations in the financial statements does the auditor have to carry out any procedures?如果客户使用专家服务对财务报表进行某种评估，审计师还需要实施任何审计程序吗？

23. Can an auditor appoint their own expert to corroborate certain aspects of the financial statements?审计师可以聘任自己的专家对财务报表的某些方面提供佐证吗？

24. What are the financial statement assertions?什么是财务报表认定？

25. Why does the auditor have to attend the year-end inventory count?为什么审计师必须参加年末库存盘点？

26. If a client appoints a new auditor does the incoming auditor have to do any work on the previous year’s financial statements?如果客户聘用新的审计师，未来的审计师需要对上一年度的财务报表审计吗？

27. What are ‘external confirmations’?什么是“外部函证”？

28. What are analytical procedures?什么是分析性程序？

29. An auditor uses ‘audit sampling’ as part of their testing procedures – what exactly is this?审计师将“审计抽样”作为测试程序的一部分 – 具体是指什么？

30. How does an auditor make sure accounting estimates fair value accounting estimates and the related disclosures are fairly stated in the financial statements?审计师如何确定会计估算，公允价值会计估算以及相关披露在财务报表中公允地表达？

31. What are ‘related parties’ and how does the auditor audit these?什么“关联方”以及审计师如何审计这些关联方？

32. Does the auditor have to do any work beyond the year-end date?年底以后审计师还需要审计吗？

33. What is meant by ‘error projection’?什么是“失误突出点”？

34. What are written representations?什么是书面重述？

35. If the company is the parent of a group of companies are there any other issues the auditor should consider?如果被审计公司是若干公司的母公司，审计师还需要考虑哪些问题？

36. What is the auditor’s report and how is it structured?什么是审计报告以及如何组成？

37. What is the difference between ‘reasonable assurance’ and ‘limited assurance’?“合理保证”与“有限保证”的差别是什么？

38. What happens if the auditors conclude the financial statements do not give a true and fair view (or do not present fairly in all material respects)?如果审计师的结论是财务报表不能真实和公允地表达（或者在所有重要方面不能公允表达），结果会怎样？

39. What is an emphasis of matter paragraph?审计报告事项段强调的重点是什么？

40. In what circumstances must an auditor resign?审计师在什么情况下必须辞职？

参考文献

Steven Collings Frequently Asked Questions in International Standards on Auditing John Wiley & Sons Ltd. 2014