会计专业的英语（会计专业英语面试笔试常见十大写作话题）

文 | 季益广

在会计职业中，以口头或书面形式进行有效沟通的能力是取得成功的关键。要想真正具备胜任能力，会计师必须能够有效地运用语言。美国会计学会（AAA）认为，在会计工作中，沟通至少与财务信息的编制一样重要，因为财务报告和审计准则都要求会计师与管理人员和股东进行更多的沟通。因此，书面和口头沟通技能被列为会计师职业生涯的关键要素，许多雇主将应聘者的有效写作和听说能力看得比学习成绩更重要。

在各种各样的会计实务中，写作都是工作中的重要部分。无论是从事公共会计，公司会计，非营利会计或者政府会计工作，还是处理税收，审计，系统或其他专业领域的问题，会计师每天都要写作。会计师事务所的税务师经常要写备忘录，为事务所其他成员描述调查结果。这些备忘录将成为客户文件的一部分。审计师写备忘录是为了记录审计过程中完成的工作，作为审计工作底稿存档。也可能给同事写备忘录，以征求意见或者报告调查结果。在审计业务结束后，审计师常常会给管理层写建议书，提出改善会计工作和内部控制程序的建议。

会计写作的要求：

重视内容（传递的信息准确而相关）

批判性思考（分析问题，解决疑问，评价方案）

适合读者（解决方案，易理解，有意义）

简洁性（语言简洁，切中要害，无重复冗长）

明晰性（词语选择，准确清晰，无模糊歧义）

连贯性（思路清晰，有逻辑，有条理，有重点）

以下就会计专业英语面试笔试常见的十大话题进行讨论：

1．业务约定书

业务约定书是会计师事务所与客户之间进行业务安排的书面形式。它可以确认多种服务的安排，例如，审计、审阅、代编报表、管理咨询服务以及税收服务等。业务约定书的主要优点是明确会计师与客户双方的责任，防止可能产生的误解。大多数约定书都包含下列内容：

描述会计师拟提供服务的性质

描述针对拟执行任务的所有限制条件或截止日期

描述将由客户提供的所有帮助

有关审计不可能发现所有舞弊行为的陈述

Yeo and Stockton

Certified Public Accountants

511 Avondale Avenue

Austin, Texas 78712

July 15, 2020

Robert Martinez, President

Heritage Manufacturing Company

301 Planters Road

Austin, Texas 78712

Dear Mr. Martinez:

This letter will confirm our understanding of the arrangements for our audit of the financial statements of Heritage Company for the year ending December 31, 2020.

Our Responsibilities

We will audit the company’s financial statements for the year ending December 31, 2020, for the purpose of expressing an opinion on the fairness with which they present, in all material respects, the financial position, results of operations, and cash flows in conformity with generally accepted accounting principles.

We will conduct our audit in accordance with generally accepted auditing standards. Those Standards require that we obtain reasonable, rather than absolute, assurance that the financial statements are free of material misstatement, whether caused by error or fraud. Accordingly, a material misstatement may remain undetected. Also an audit is not designed to detect error or fraud that is immaterial to the financial statements; therefore, the audit will not necessarily detect misstatements less than this materiality level that might exist because of error, fraudulent financial reporting, or misappropriation of assets. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or decline to issue a report as a result of the engagement.

Although an audit includes obtaining an understanding of internal control sufficient to plan the audit and to determine the nature, timing, and extent of audit procedures to be performed, it is not designed to provide assurance on internal control or to identify significant deficiencies. However, we are responsible for ensuring that the audit committee is aware of any significant deficiencies that come to our attention.

Management Responsibilities

The financial statements are the responsibility of the company’s management. Management is also responsible for (1) establishing and maintaining effective internal control over financial reports, (2) identifying and ensuring the company complies with the laws and regulations applicable to its activities, (3) making all financial records and related information available to us, and (4) providing to us at the conclusion of the engagement a representation letter that, among other things, will confirm management’s responsibility for the preparation of the financial statements in conformity with generally accepted accounting principles, the availability of financial records and related data, the completeness and availability of all minutes of the board and committee meetings, and to the best of its knowledge and belief, the absence of fraud involving management or those employees who have a significant role in the entity’s internal control.

The timing of our audit and the assistance to be supplied by your personnel, including the preparation of schedules and analyses of accounts, are described on a separate attachment. Timely completion of this work will facilitate the completion of our audit.

Other Services

As part of our engagement for the year ending December 31 2020, we will also prepare the federal and state income tax returns for Heritage Manufacturing Company.

Our fees will be billed as work progressed and are based on the amount of time required at various levels of responsibility, plus actual out-of-pocket expenses. Invoices are payable upon presentation. We will notify you immediately of any circumstances we encounter that could significantly affect our initial estimate of total fees of $125,000. If this letter correctly expresses your understanding, please sign the enclosed copy and return it to us. We appreciate the opportunity to serve you.

Accepted: Yours very truly

Robert Martinez Mary Stockton

By: Robert Martinez Mary Stockton

Date: July 27, 2020 Partner