2013注冊會計(jì)師考試《審計(jì)》名師考前提示(3)

　　風(fēng)險(xiǎn)評估和風(fēng)險(xiǎn)應(yīng)對

　　風(fēng)險(xiǎn)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(jì)單位的性質(zhì)(Nature of the entity)

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

　　被審計(jì)單位的目標(biāo)、戰(zhàn)略以及相關(guān)經(jīng)營風(fēng)險(xiǎn)(Objectives and strategies and the related business risks that may result in a material misstatement of the financial statements)

　　被審計(jì)單位財(cái)務(wù)業(yè)績的衡量和評價(jià)(Measurement and review of the entity's financial performance)

　　被審計(jì)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(fēng)險(xiǎn)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(jià)(performance review)

　　信息處理(information processing)

　　實(shí)物控制(physical control)

　　職責(zé)分離(separation of duties)

　　預(yù)防性控制(preventive control)

　　檢查性控制(detective control)

　　特別風(fēng)險(xiǎn)(significant risk)

　　實(shí)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(xì)節(jié)測試(test of details)

　　實(shí)質(zhì)性分析程序(substantive analytical procedure)

　　風(fēng)險(xiǎn)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(shí)質(zhì)性程序(Substantive Procedures)

　　實(shí)質(zhì)性分析程序(Substantive Analytical Procedures)

　　細(xì)節(jié)測試(Test of Details)

　　舞弊審計(jì)

　　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(cái)務(wù)信息做出虛假報(bào)告(fraudulent financial reporting)

　　侵占資產(chǎn)(misappropriation of assets)

　　舞弊因素(fraud risk factors)

　　動機(jī)/壓力(Incentive/pressure)

　　機(jī)會(opportunity)

　　借口(rationalization)

　　審計(jì)報(bào)告

　　標(biāo)準(zhǔn)審計(jì)報(bào)告(standard unqualified audit report)

　　無保留意見報(bào)告(unqualified audit report)

　　非無保留意見的審計(jì)報(bào)告(modified audit report)

　　帶強(qiáng)調(diào)事項(xiàng)段(an emphasis of matter paragraph)的無保留意見報(bào)告

　　保留意見(qualified opinion)審計(jì)報(bào)告

　　否定意見(adverse opinion)審計(jì)報(bào)告

　　無法表示意見(disclaimer of opinion)審計(jì)報(bào)告

　　標(biāo)準(zhǔn)審計(jì)報(bào)告的組成部分

　　標(biāo)題(title)

　　收件人(addressee)

　　引言段(introductory paragraph)

　　管理層對財(cái)務(wù)報(bào)表的責(zé)任段(management's responsibility for the financial statements)

　　注冊會計(jì)師責(zé)任段(auditor's responsibility)

　　審計(jì)意見段(auditor's opinion)

　　注冊會計(jì)師簽名和蓋章(auditor's signature)

　　會計(jì)師事務(wù)所名稱、地址和蓋章(auditor's signature)

　　報(bào)告日期(date of auditor's report)

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