[综合阶段英语背诵.docx

以投标方式接替前任注册会计师的工作, 如果注册会计师在了解所有相关情况前就承接业务,可能对专业胜任能力和应有的关注原则产生不利影响。For the successor CPA tendering for taking over the work of the former CPA, if the successor CPA accepts the engagement before understanding all the relevant circumstances, it may have adverse effects on his profession competence and due care.Tender for 投标Take over接替，接任当应邀投标时, 在投标书中说明, 在承接业务前需要与前任注册会计师沟通,以了解是否存在不应接受委托的理由.When invited to tender, in the bidding instructions, the successor CPA needs to communicate with former CPA in order to understand whether there are reasons for not accepting the commission, before he accepts the engagement.Invite to 邀请Bid 投标，出标The bidding instructions招标说明The tending instructions 招标说明要求前任注册会计师提供已知悉的相关事实或情况, 即前任注册会计师认为,后任注册会计师在作出承接业务的决定前,需要了解的事实或情况The successor CPA should require the former CPA to provide all the relevant events or circumstances which the former CPA is already aware of and the successor CPA needs to understand before accepting the engagement.Require sb. To do sth.要求某人做某事Be aware of意识到，直到Be already aware of 已经意识到在前任注册会计师工作的基础上工作,如果缺乏完整的信息,可能对专业胜任能力和应有的关注原则产生不利影响。For the successor CPA working based on the work of the former CPA, if the successor CPA cannot obtains complete information, it may have adverse effects on his professional competence and due care.将拟承担的工作告知前任注册会计师,提请其提供相关信息,以便恰当地完成该项工作The successor CPA may inform the former CPA that he will accept the engagement and require the former CPA to provide the relevant information in order to complete the work properly.如果不能与前任注册会计师沟通,注册会计师应当采取适当措施,通过询问第三方或调查客户的高级管理人员、治理层的背景等,获取有关对职业道德基本原则产生不利影响的信息。If the successor CPA cannot communicate with the former CPA, he should take appropriate measure to obtain the relevant information that may have adverse effects on the fundamental principles of professional ethics, e.g. inquiring third parties or investigating the background of the client’s senior management and those charged with governance.某客户运用会计准则对特定交易和事项进行处理, 且已由前任注册会计师发表意见的情况下, 如果注册会计师应客户的要求提供第二次意见,可能