2007年注册会计师考试《审计》英文附加题及答案

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2007年注册会计师考试《审计》英文附加题及答案www.shan-machinery.com

1. Assurance engagements and external audit

保证约定和外部审计

Materiality, true and fair presentation, reasonable assurance

物质性,真实公平的描述,合理的保证

Appointment, removal and resignation of auditors

审计人员的的任命、免职和辞职

Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion

意见类型:无保留意见,保留意见,否定意见,拒绝表示意见

Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior

职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为

Engagement letter

约定书(委托书)

2. Planning and risk assessment

规划和风险评估

General principles

一般原则

Plan and perform audits with an attitude of professional skepticism

持专业的怀疑态度计划和执行审计工作

Audit risks = inherent risk ×control risk ×detection risk

审计风险=内在风险*控制风险*检查风险

Risk-based approach

基于风险的办法

Understanding the entity and knowledge of the business

了解商业的实质和知识

Assessing the risks of material misstatement and fraud

评估材料错报和舞弊的风险

Materiality (level), tolerable error

重要性(级别),可容忍误差

Analytical procedures

分析程序

Planning an audit

规划审计工作

Audit documentation: working papers

审计文件:工作底稿

The work of others

其他机构的文件

Rely on the work of experts

依靠专家的工作

Rely on the work of internal audit

依靠内部审计工作

3. Internal control

内部控制

The evaluation of internal control systems

对内部控制系统的评估

Tests of control

控制测试

Substantive procedures (time, nature, extent)

实质性程序(时间,性质,程度)

Transaction cycles: revenue, purchases, inventory, etc.

交易周期:收入,采购,库存等。

4.Audit evidence

审计证据

Obtain sufficient, appropriate audit evidence

获取足够、适当的审计证据

Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations

财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务

The audit of specific items

审计的具体项目

Receivables: confirmation

应收帐款:确认

Inventory: counting, cut-off, confirmation of inventory held by third parties

存货:数量,减值,第三方持有存货的确认

Payables: supplier statement reconciliation, confirmation

应付帐款:供应商的申明一致,确认

Bank and cash: bank confirmation

银行存款和现金:银行的确认

Auditing sampling

审计抽样

5.Review

复核

Subsequent events

随后发生的事件

Going concern

持续关注

Management representations

与管理层的交涉沟通

Audit finalization and the final review: unadjusted differences

审核定稿和最后审查:未经调整的差异

6. Reporting

报告

Appendix

附录

Audit procedure

审计程序

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