2013注冊(cè)會(huì)計(jì)師考試《審計(jì)》名師考前提示(3)

　　審計(jì)目標(biāo)

　　審計(jì)總目標(biāo)(overall audit objective)

　　審計(jì)具體目標(biāo)(specific audit objective)

　　通用目的(general purpose)

　　特殊目的(special purpose)

　　公允(fairness)

　　會(huì)計(jì)政策(accounting policy)

　　會(huì)計(jì)估計(jì)(accounting estimates)

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

　　認(rèn)定(assertion) 明確(explicit) 隱含(implicit)

　　認(rèn)定的分類(lèi)

　　交易相關(guān)的認(rèn)定(transaction related)：

　　發(fā)生(occurrence)

　　完整性(completeness)

　　準(zhǔn)確性(accuracy)

　　截止(cut-off)

　　分類(lèi)(classification)

　　賬戶(hù)余額相關(guān)的認(rèn)定(account balances related)：

　　存在(existence)

　　權(quán)利和義務(wù)(rights and obligations)

　　完整性(completeness)

　　計(jì)價(jià)和分?jǐn)?valuation and allocation)

　　列報(bào)相關(guān)的認(rèn)定(presentation and disclosure related)：

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

　　完整性(completeness)

　　分類(lèi)和可理解性(classification and understandability)

　　準(zhǔn)確性和計(jì)價(jià)(accuracy and valuation)

　　審計(jì)計(jì)劃

　　初步業(yè)務(wù)活動(dòng)(Preliminary Engagement Activities)

　　審計(jì)計(jì)劃(audit planning)

　　總體審計(jì)策略(The Overall Audit Strategy)

　　具體審計(jì)計(jì)劃(The audit plan)

　　審計(jì)重要性(materiality)

　　錯(cuò)報(bào)與漏報(bào)(omission or misstatement)

　　尚未更正錯(cuò)報(bào)的匯總數(shù)(aggregate of uncorrected misstatements)

　　推斷誤差(projected errors)

　　重大錯(cuò)報(bào)風(fēng)險(xiǎn)(Risk of Material Misstatement,RMM)

　　固有風(fēng)險(xiǎn)(Inherent Risk，IR)

　　控制風(fēng)險(xiǎn)(Control Risk， CR)

　　檢查風(fēng)險(xiǎn)(Detection Risk，DR)

　　可接受的審計(jì)風(fēng)險(xiǎn)(Acceptable Audit Risk,AAR)

　　可接受的檢查風(fēng)險(xiǎn)(Planned Detection Risk)

　　PDR= AAR/RMM

　　PDR= AAR/(IR×CR)

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

　　審計(jì)證據(jù)與工作底稿

　　證據(jù)的充分性(Sufficiency of Evidence)

　　證據(jù)的適當(dāng)性(Appropriateness of Evidence)

　　相關(guān)性(relevance)、可靠性(reliability)

　　審計(jì)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(xún)問(wèn)(Inquiry)

　　函證(Confirmation)

　　重新計(jì)算(Re-calculation)

　　重新執(zhí)行(Re-performing)

　　分析程序(Analytical Procedures)

　　審計(jì)工作底稿(work papers)

　　永久性檔案(permanent files)

　　當(dāng)期性檔案(current files)

　　識(shí)別特征(Identifying Characteristics)

　　審計(jì)抽樣

　　非抽樣風(fēng)險(xiǎn)(non-sampling risk)

　　抽樣風(fēng)險(xiǎn)(sampling risk)

　　信賴(lài)過(guò)度風(fēng)險(xiǎn)(risk of over-reliance)

　　信賴(lài)不足風(fēng)險(xiǎn)(risk of under-reliance)

　　誤拒風(fēng)險(xiǎn)(risk of incorrect rejection)

　　誤受風(fēng)險(xiǎn)(risk of incorrect acceptance)

　　統(tǒng)計(jì)抽樣( statistical sampling)

　　非統(tǒng)計(jì)抽樣(non- statistical sampling)

　　隨機(jī)選取樣本(random sample selection)

　　分層(stratification)

　　可容忍錯(cuò)報(bào)(tolerable misstatement)

　　偏差率(exception rate)

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

　　簡(jiǎn)單隨機(jī)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(fēng)險(xiǎn)(acceptable risk of incorrect acceptance,ARIA)

　　均值估計(jì)(mean-per-unit estimation)

　　差額估計(jì)(difference estimation)

　　比率估計(jì)(ratio estimation)

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

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