24周年

財稅實務 高薪就業(yè) 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.50 蘋果版本:8.7.50

開發(fā)者:北京正保會計科技有限公司

應用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

2013注冊會計師考試《審計》徐永濤老師考前提示三

來源: 正保會計網(wǎng)校論壇 編輯: 2013/09/26 11:03:30 字體:

  【提示】如果試題要求有用英文答題的,該題必須全部用英文回答,如果交叉用中/英文回答,按中文答題評分,且只看中文部分,盡管英文部分是正確的,也不得分。

  一般專業(yè)外語考試評分規(guī)則如下:

  1.英文專業(yè)詞匯優(yōu)先。關鍵專業(yè)詞匯必須具備,有語法小錯及拼寫錯誤(包括專業(yè)詞匯拼寫錯),不影響意思理解的,得分。

  2.關鍵專業(yè)詞匯不具備,不得分。

  3.語法及拼寫錯誤眾多,嚴重影響意思理解的,不得分。

  所以本期考前提示,我給大家收集了審計中常用英文名詞,按教材順序提示如下:

  審計概論

  受托責任關系(accountability)

  政府審計(government audit)

  內(nèi)部審計(internal audit)

  注冊會計師審計(independent audit)

  鑒證業(yè)務三方關系(a three party relationship)

  鑒證對象(subject matter)

  標準(criteria)

  證據(jù)(evidence)

  報告(report)

  執(zhí)業(yè)者(Practitioner)

  責任方(Responsible Party)

  預期使用者(Intended Users)

  審計定義

  審計是一個系統(tǒng)的過程,它通過客觀地獲取并評價與經(jīng)濟行為和事項的認定有關的證據(jù),以確定這些認定與既定標準之間的一致程度,并將結(jié)果傳達給利害關系人。

  Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users.

  法律責任

  職業(yè)責任(professional responsibility)

  法律責任(legal liability)

  違約(breach of contract)

  過失(negligence)

  欺詐(fraud)

  合理謹慎(reasonable care)

  應有的職業(yè)謹慎(due professional care)

  普通過失(ordinary negligence): 缺少應有的職業(yè)謹慎(lack of reasonable care)

  重大過失(gross negligence):缺少起碼的職業(yè)謹慎(lack of even slight care,reckless)

  推定欺詐(constructive fraud)

  行政責任(administrative liability)

  民事責任(civil liability)

  刑事責任(criminal liability)

  無過失行為(non-negligent performance)

  共同過失(contributory negligence)

  缺少因果聯(lián)系(lack of causal connection)

  合理保證業(yè)務(reasonable assurance engagement)

  有限保證業(yè)務(limited assurance engagement)

  職業(yè)懷疑態(tài)度

  職業(yè)懷疑態(tài)度是指注冊會計師以質(zhì)疑的思維方式評價所獲取審計證據(jù)的有效性,并對相互矛盾的審計證據(jù),以及引起對文件記錄或管理層和治理層提供的信息的可靠性產(chǎn)生懷疑的審計證據(jù)保持警覺。

  An attitude of professional skepticism means the auditor makes a critical assessment,with a questioning mind,of the validity of audit evidence obtained and is alert to audit evidence that contradicts or brings into question the reliability of documents and responses to inquiries and other information obtained from management and those charged with governance.

  質(zhì)量控制與職業(yè)道德

  招聘(Recruitment)

  業(yè)績評價(Performance evaluation)

  人員素質(zhì)(Capabilities)

  專業(yè)勝任能力(Competence)

  職業(yè)發(fā)展(Career development)

  晉升(Promotion)

  薪酬(Compensation)

  人員需求預測(The estimation of personnel needs)

  指導(guidance)、監(jiān)督(supervision)、復核(review)

  職業(yè)道德(Professional Ethics)

  職業(yè)道德基本原則

  誠信(integrity)

  客觀(objectivity)

  職業(yè)行為(professional conduct)

  保密(confidentiality)

  專業(yè)勝任能力與應有的關注(professional competence and due care)

  對職業(yè)道德基本原則的影響因素

  自身利益(self-interest)

  自我評價(self-review)

  外在壓力(intimidation)

  過度推介(advocacy)

  密切關系(familiarity)

  網(wǎng)絡事務所(network firm)

  第二次意見(second opinion)

  禮品與招待(gift and hospitality)

  審計目標

  審計總目標(overall audit objective)

  審計具體目標(specific audit objective)

  通用目的(general purpose)

  特殊目的(special purpose)

  公允(fairness)

  會計政策(accounting policy)

  會計估計(accounting estimates)

  職業(yè)懷疑態(tài)度(professional skepticism)

  認定(assertion) 明確(explicit) 隱含(implicit)

  認定的分類

  交易相關的認定(transaction related):

  發(fā)生(occurrence)

  完整性(completeness)

  準確性(accuracy)

  截止(cut-off)

  分類(classification)

  賬戶余額相關的認定(account balances related):

  存在(existence)

  權(quán)利和義務(rights and obligations)

  完整性(completeness)

  計價和分攤(valuation and allocation)

  列報相關的認定(presentation and disclosure related):

  發(fā)生及權(quán)利和義務(occurrence and rights and obligations)

  完整性(completeness)

  分類和可理解性(classification and understandability)

  準確性和計價(accuracy and valuation)

  審計計劃

  初步業(yè)務活動(Preliminary Engagement Activities)

  審計計劃(audit planning)

  總體審計策略(The Overall Audit Strategy)

  具體審計計劃(The audit plan)

  審計重要性(materiality)

  錯報與漏報(omission or misstatement)

  尚未更正錯報的匯總數(shù)(aggregate of uncorrected misstatements)

  推斷誤差(projected errors)

  重大錯報風險(Risk of Material Misstatement,RMM)

  固有風險(Inherent Risk,IR)

  控制風險(Control Risk, CR)

  檢查風險(Detection Risk,DR)

  可接受的審計風險(Acceptable Audit Risk,AAR)

  可接受的檢查風險(Planned Detection Risk)

  PDR= AAR/RMM

  PDR= AAR/(IR×CR)

  假設AAR為5%,IR為80%,CR為80%,則CPA的考慮是什么?PDR 為多少?

  審計證據(jù)與工作底稿

  證據(jù)的充分性(Sufficiency of Evidence)

  證據(jù)的適當性(Appropriateness of Evidence)

  相關性(relevance)、可靠性(reliability)

  審計程序

  檢查記錄與文件(Inspection of Records or Documents)

  檢查有形資產(chǎn)(Inspection of Tangible Assets)

  觀察(Observation)

  詢問(Inquiry)

  函證(Confirmation)

  重新計算(Re-calculation)

  重新執(zhí)行(Re-performing)

  分析程序(Analytical Procedures)

  審計工作底稿(work papers)

  永久性檔案(permanent files)

  當期性檔案(current files)

  識別特征(Identifying Characteristics)

  審計抽樣

  非抽樣風險(non-sampling risk)

  抽樣風險(sampling risk)

  信賴過度風險(risk of over-reliance)

  信賴不足風險(risk of under-reliance)

  誤拒風險(risk of incorrect rejection)

  誤受風險(risk of incorrect acceptance)

  統(tǒng)計抽樣( statistical sampling)

  非統(tǒng)計抽樣(non- statistical sampling)

  隨機選取樣本(random sample selection)

  分層(stratification)

  可容忍錯報(tolerable misstatement)

  偏差率(exception rate)

  計算偏差率上限(computer upper exception rate,CUER)

  簡單隨機選樣(random sample)

  系統(tǒng)選樣(systematic sample selection)

  樣本規(guī)模(sample size)

  可接受的誤受風險(acceptable risk of incorrect acceptance,ARIA)

  均值估計(mean-per-unit estimation)

  差額估計(difference estimation)

  比率估計(ratio estimation)

  概率比例規(guī)模抽樣法(probability-proportion-to-size,PPS)

  風險評估和風險應對

  風險評估的內(nèi)容

  行業(yè)狀況、法律環(huán)境與監(jiān)管環(huán)境以及其他外部因素( Industry,regulatory,and other external factors,including the applicable financial reporting framework)

  被審計單位的性質(zhì)(Nature of the entity)

  被審計單位對會計政策的選擇和運用(The entity's selection and application of accounting policies)

  被審計單位的目標、戰(zhàn)略以及相關經(jīng)營風險(Objectives and strategies and the related business risks that may result in a material misstatement of the financial statements)

  被審計單位財務業(yè)績的衡量和評價(Measurement and review of the entity's financial performance)

  被審計單位的內(nèi)部控制(Internal control)

  內(nèi)部控制的要素

  控制環(huán)境(control environment)

  風險評估(Risk Assessment)

  控制活動(Control Activities)

  信息系統(tǒng)與溝通(Information System and Communication)

  對于控制的監(jiān)督(Monitoring)

  控制活動

  授權(quán)(authorization)

  業(yè)績評價(performance review)

  信息處理(information processing)

  實物控制(physical control)

  職責分離(separation of duties)

  預防性控制(preventive control)

  檢查性控制(detective control)

  特別風險(significant risk)

  實質(zhì)性方案(substantive approach,an emphasis on substantive procedures)

  綜合性方案(combined approach,an approach that uses tests of controls as well as substantive procedures)

  雙重目的測試(dual purpose test)

  細節(jié)測試(test of details)

  實質(zhì)性分析程序(substantive analytical procedure)

  風險評估程序(Risk Assessment Procedures)

  了解內(nèi)部控制程序(Procedures to Obtain an Understanding of Internal Control)

  控制測試(Test of Controls)

  實質(zhì)性程序(Substantive Procedures)

  實質(zhì)性分析程序(Substantive Analytical Procedures)

  細節(jié)測試(Test of Details)

  舞弊審計

  舞弊定義

  The term “fraud” refers to an intentional act by one or more individuals among management,those charged with governance,employees,or third parties,involving the use of deception to obtain an unjust or illegal advantage.

  對財務信息做出虛假報告(fraudulent financial reporting)

  侵占資產(chǎn)(misappropriation of assets)

  舞弊因素(fraud risk factors)

  動機/壓力(Incentive/pressure)

  機會(opportunity)

  借口(rationalization)

  審計報告

  標準審計報告(standard unqualified audit report)

  無保留意見報告(unqualified audit report)

  非無保留意見的審計報告(modified audit report)

  帶強調(diào)事項段(an emphasis of matter paragraph)的無保留意見報告

  保留意見(qualified opinion)審計報告

  否定意見(adverse opinion)審計報告

  無法表示意見(disclaimer of opinion)審計報告

  標準審計報告的組成部分

  標題(title)

  收件人(addressee)

  引言段(introductory paragraph)

  管理層對財務報表的責任段(management's responsibility for the financial statements)

  注冊會計師責任段(auditor's responsibility)

  審計意見段(auditor's opinion)

  注冊會計師簽名和蓋章(auditor's signature)

  會計師事務所名稱、地址和蓋章(auditor's signature)

  報告日期(date of auditor's report)

  相關鏈接
  2013注冊會計師考試《審計》徐永濤老師考前提示一
  2013注冊會計師考試《審計》徐永濤老師考前提示二
  2013注冊會計師考試《審計》徐永濤老師考前提示四

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號