2007年註冊會計師考試《審計》英文附加題及答案
1. Assurance engagements and external audit
保證約定和外部審計
Materiality, true and fair presentation, reasonable assurance
物質性,真實公平的描述,合理的保證
Appointment, removal and resignation of auditors
審計人員的的任命、免職和辭職
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
意見型別:無保留意見,保留意見,否定意見,拒絕表示意見
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
職業道德:獨立,客觀,完整,專業能力,應有的謹慎,保密,職業行為
Engagement letter
約定書(委託書)
2. Planning and risk assessment
規劃和風險評估
General principles
一般原則
Plan and perform audits with an attitude of professional skepticism
持專業的懷疑態度計劃和執行審計工作
Audit risks = inherent risk ×control risk ×detection risk
審計風險=內在風險*控制風險*檢查風險
Risk-based approach
基於風險的辦法
Understanding the entity and knowledge of the business
瞭解商業的實質和知識
Assessing the risks of material misstatement and fraud
評估材料錯報和舞弊的風險
Materiality (level), tolerable error
重要性(級別),可容忍誤差
Analytical procedures
分析程式
Planning an audit
規劃審計工作
Audit documentation: working papers
審計檔案:工作底稿
The work of others
其他機構的檔案
Rely on the work of experts
依靠專家的工作
Rely on the work of internal audit
依靠內部審計工作
3. Internal control
內部控制
The evaluation of internal control systems
對內部控制系統的.評估
Tests of control
控制測試
Substantive procedures (time, nature, extent)
實質性程式(時間,性質,程度)
Transaction cycles: revenue, purchases, inventory, etc.
交易週期:收入,採購,庫存等。
t evidence
審計證據
Obtain sufficient, appropriate audit evidence
獲取足夠、適當的審計證據
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
財務報表要求包含:完整性、發生、存在、計量、描述和披露、權利與義務
The audit of specific items
審計的具體專案
Receivables: confirmation
應收帳款:確認
Inventory: counting, cut-off, confirmation of inventory held by third parties
存貨:數量,減值,第三方持有存貨的確認
Payables: supplier statement reconciliation, confirmation
應付帳款:供應商的申明一致,確認
Bank and cash: bank confirmation
銀行存款和現金:銀行的確認
Auditing sampling
審計抽樣
ew
複核
Subsequent events
隨後發生的事件
Going concern
持續關注
Management representations
與管理層的交涉溝通
Audit finalization and the final review: unadjusted differences
稽核定稿和最後審查:未經調整的差異
6. Reporting
報告
Appendix
附錄
Audit procedure
審計程式