2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：AuditsInvestsPerceptionsofthe“ExpectationGap“INTRODUCTIONIntheUnitedStates，theauditing“expectationgap“referstothedifferencebetween(1)whatthepublicfinancialstatementusersbelievetheresponsibilitiesofauditsto

2、be(2)whatauditsbelievetheirresponsibilitiesare(AICPA1993iii).ThisexpectationgapnotionisnotnewmighthaveiginatedinthewellpublicizedpublichearingsconductedtodeterminehowthemassiveMcKessonhowevertheydidnotofferanyempiricalev

3、idencetothateffect.Giventhisbackgroundthisstudysurveyspublicaccountantsindividualinveststoobtaintheirperceptionsoftheextenttowhichanexpectationgapexistsinseveraldimensionsoftheattestfunction.Thisstudyextendspreviousresea

4、rchbyreasonable.Howevermanyusersappearedtomisunderstthenatureoftheattestfunctionespeciallyinthecontextofanunqualifiedopinion.Fexamplesomeusersbelievedthatanunqualifiedopinionmeansthattheentityisfinanciallysound.Othersfel

5、tthattheauditshouldnotonlyprovideanauditopinionbutalsointerpretthefinancialstatementsinsuchamannerthattheusercouldevaluatewhethertoinvestintheentity.Lastusersexpectedauditstoperfmthefollowingauditproceduresintheattestfun

6、ction:perateintocompanyaffairsengageinmanagementsurveillancedetectillegalactsfraudonthepartofmanagement.TheCommissionconcludedthatinalloftheseareasusersexpectationswerenotmetplacedtheresponsibilityfnarrowingthegaponaudit

7、sothersinvolvedinpreparingpresentingfinancialstatements.TheCommissionalsosponsedasurveyofbankersfinancialanalystsindividualshareholdersopinionsofthestardauditrept.Thisstudyfocusedontherespondentsperceptionsoftheauditsres

8、ponsibilitiestheirinterpretationofthefollowingtechnicaltermscontainedinthestardauditrept:“generallyacceptedaccountingprinciples““presentfairlyinconfmitywithgenerallyacceptedaccountingprinciples““examinationinaccdancewith

9、generallyacceptedauditingstards.“Respondentsreptedthatthestardauditreptprovidedthemwithamoderatetohighdegreeofassuranceonseveraldimensions:theabilityoftheaccountingsystemtogenerateaccuratefinancialstatementstheexistenceo

10、fcompliancewithanadequateinternalcontrolsystemthedetectionoffraudconflictofinterestsotherirregularities.Duetomisinterpretationsofthephrase“presentfairly“theperceivedneedfclearermessagesinvolvingauditsresponsibilitiestheC

11、ommissionrecommendedthatthephrase“presentfairly“bedfromtheauditrept.ThisproposalelicitedstrongresistancefromthefinancialcommunitywasneverenactedbytheASB.AftertheexpectationgapSASsappearedin1988severalstudiesaddressedcert

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