英语翻译

Question

Establishing Standards and Rules
The AICPA is empowered to set standards (guidelines) and rules that all members and other practicing CPAs must follow. The requirements are set by committees made up of AICPA members. There are four major areas in which the AICPA has authority to set standards and make rules.
1. Auditing standards. The Auditing Standards Board (ASB) is responsible for issuing pronouncements on auditing matters. They are called Statements on Auditing Standards (SASs) The ASB and its predecessor organizations have been responsible for a considerable portion of the existing auditing literature. The SASs are examined later in this chapter and discussed throughout the text.
2. Compilation and review standards. The Accounting and review Services Committee is responsible for issuing pronouncements of the CPA’s responsibilities when the CPA is associated with financial statements of privately owned companies that are not audited. They are called Statements on Standards for Accounting and Review Services (SSARS). SSARS 1, issued in December 1978, supersedes preceding statements on auditing standards for unaudited financial statements. It covers two specific types of services: (1) situations in which the accountant assists a client in preparing financial statements without giving any assurance about them (compilation services) and (2) situations in which the accountant performs inquiry and analytical procedures that provide a reasonable basis for expressing limited assurances that there are no material modifications that should be made to the statements (review services).
3. Other attestation standards. In 1986, the AICPA issued its Statement on Standards for Attestation Engagements. The purpose of that statement is twofold. First, it provides a framework to be followed by standard-setting bodies within the AICPA in developing detailed standards on specific types of attestation services. Second, it provides a framework for guidance to practitioners when no such specific standards exist. Both generally accepted auditing standards and compilation and review standards are consistent with the broader attestation standards. An example of a specific standard on other attestation services that has been issued under the broader attestation standards is the Statement on Standards for Accountant’s Services on Prospective Financial is the Statement on Standards for Accountant’s Services on Prospective Financial Information. This standard is studied in Chapter 24.
4. Code of Professional Conduct. The AICPA Committee on Professional Ethics sets rules of conduct that CPAs are required to meet. These rules apply to all services performed by CPAs and provide a framework for the technical standards. The rules and their relationships to ethical conduct are the subject of Chapter 4.

Answer 1

建立标准和规则
在美国注册会计师协会有权制定标准（准则）和规则，所有成员和其他执业注册会计师必须遵循。这些要求是确定了委员会的美国注册会计师协会成员。有四个主要领域中，美国注册会计师协会有权制定标准和规则。
1 。审计标准。在审计准则委员会（上海贝尔阿尔卡特）负责签发公告审计事项。他们被称为国家的审计标准（科学院） ASB和它的前身组织一直负责相当一部分现有的审计文献。该科学院的审查后在这一章，并讨论整个文本。
2 。编制和审查标准。会计和审查事务委员会负责签发公告的注册会计师的责任时，注册会计师与财务报表的私人拥有的公司，未经审计。他们被称为国家标准的会计和审查服务（ SSARS ） 。 SSARS 1 ，发表于1978年12月，取代前报表审计标准的未经审计的财务报表。它包括两个具体类型的服务： （ 1 ）局势的会计师协助客户在编制财务报表不提供任何保证他们（汇编服务， ）和（ 2 ）情况下的会计师执行调查和分析程序，提供了一个合理的依据表达有限保证不存在任何材料的修改，应当作出的声明（审查服务） 。
3 。其他认证标准。 1986年，美国注册会计师协会发表声明对标准的认证活动。的目的，该声明是双重的。首先，它提供了一个框架应遵循的标准制定机构在美国注册会计师协会在制定详细的标准，具体类型的认证服务的。其次，它提供了一个框架，指导从业人员时，没有这样的具体标准存在。这两个普遍接受的审计标准，并编制和审查标准，符合更广泛的认证标准。例如，一个具体的标准对其他认证服务，已签发的认证标准，更广泛的声明是对标准的会计事务的前瞻性财务报表是对标准的会计事务的前瞻性财务信息。此标准的研究，第24章。
4 。职业行为守则。该委员会的美国注册会计师协会职业道德规定的行为规则的会计师事务所都必须符合。这些规定适用于所有的服务由注册会计师，并提供一个框架，技术标准。这些规则和他们的关系，道德操守的主题第4章。