掃碼下載APP
接收最新考試資訊
及備考信息
安卓版本:8.7.30 蘋(píng)果版本:8.7.30
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)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(diǎn)擊下載>
【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(píng)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(yǔ)考試評(píng)分規(guī)則如下:
1.英文專業(yè)詞匯優(yōu)先。關(guān)鍵專業(yè)詞匯必須具備,有語(yǔ)法小錯(cuò)及拼寫(xiě)錯(cuò)誤(包括專業(yè)詞匯拼寫(xiě)錯(cuò)),不影響意思理解的,得分。
2.關(guān)鍵專業(yè)詞匯不具備,不得分。
3.語(yǔ)法及拼寫(xiě)錯(cuò)誤眾多,嚴(yán)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(jì)中常用英文名詞,按教材順序提示如下:
審計(jì)概論
受托責(zé)任關(guān)系(accountability)
政府審計(jì)(government audit)
內(nèi)部審計(jì)(internal audit)
注冊(cè)會(huì)計(jì)師審計(jì)(independent audit)
鑒證業(yè)務(wù)三方關(guān)系(a three party relationship)
鑒證對(duì)象(subject matter)
標(biāo)準(zhǔn)(criteria)
證據(jù)(evidence)
報(bào)告(report)
執(zhí)業(yè)者(Practitioner)
責(zé)任方(Responsible Party)
預(yù)期使用者(Intended Users)
審計(jì)定義
審計(jì)是一個(gè)系統(tǒng)的過(guò)程,它通過(guò)客觀地獲取并評(píng)價(jià)與經(jīng)濟(jì)行為和事項(xiàng)的認(rèn)定有關(guān)的證據(jù),以確定這些認(rèn)定與既定標(biāo)準(zhǔn)之間的一致程度,并將結(jié)果傳達(dá)給利害關(guān)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(zé)任
職業(yè)責(zé)任(professional responsibility)
法律責(zé)任(legal liability)
違約(breach of contract)
過(guò)失(negligence)
欺詐(fraud)
合理謹(jǐn)慎(reasonable care)
應(yīng)有的職業(yè)謹(jǐn)慎(due professional care)
普通過(guò)失(ordinary negligence): 缺少應(yīng)有的職業(yè)謹(jǐn)慎(lack of reasonable care)
重大過(guò)失(gross negligence):缺少起碼的職業(yè)謹(jǐn)慎(lack of even slight care,reckless)
推定欺詐(constructive fraud)
行政責(zé)任(administrative liability)
民事責(zé)任(civil liability)
刑事責(zé)任(criminal liability)
無(wú)過(guò)失行為(non-negligent performance)
共同過(guò)失(contributory negligence)
缺少因果聯(lián)系(lack of causal connection)
合理保證業(yè)務(wù)(reasonable assurance engagement)
有限保證業(yè)務(wù)(limited assurance engagement)
職業(yè)懷疑態(tài)度
職業(yè)懷疑態(tài)度是指注冊(cè)會(huì)計(jì)師以質(zhì)疑的思維方式評(píng)價(jià)所獲取審計(jì)證據(jù)的有效性,并對(duì)相互矛盾的審計(jì)證據(jù),以及引起對(duì)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(jì)證據(jù)保持警覺(jué)。
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(jī)?cè)u(píng)價(jià)(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(yù)測(cè)(The estimation of personnel needs)
指導(dǎo)(guidance)、監(jiān)督(supervision)、復(fù)核(review)
職業(yè)道德(Professional Ethics)
職業(yè)道德基本原則
誠(chéng)信(integrity)
客觀(objectivity)
職業(yè)行為(professional conduct)
保密(confidentiality)
專業(yè)勝任能力與應(yīng)有的關(guān)注(professional competence and due care)
對(duì)職業(yè)道德基本原則的影響因素
自身利益(self-interest)
自我評(píng)價(jià)(self-review)
外在壓力(intimidation)
過(guò)度推介(advocacy)
密切關(guān)系(familiarity)
網(wǎng)絡(luò)事務(wù)所(network firm)
第二次意見(jiàn)(second opinion)
禮品與招待(gift and hospitality)
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
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(classification)
賬戶余額相關(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)偅╲aluation 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)
信賴過(guò)度風(fēng)險(xiǎn)(risk of over-reliance)
信賴不足風(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)
風(fēng)險(xiǎn)評(píng)估和風(fēng)險(xiǎn)應(yīng)對(duì)
風(fēng)險(xiǎn)評(píng)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(duì)會(huì)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(yíng)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(jī)的衡量和評(píng)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(píng)估(Risk Assessment)
控制活動(dòng)(Control Activities)
信息系統(tǒng)與溝通(Information System and Communication)
對(duì)于控制的監(jiān)督(Monitoring)
控制活動(dòng)
授權(quán)(authorization)
業(yè)績(jī)?cè)u(píng)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(cè)試(dual purpose test)
細(xì)節(jié)測(cè)試(test of details)
實(shí)質(zhì)性分析程序(substantive analytical procedure)
風(fēng)險(xiǎn)評(píng)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(cè)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(cè)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(duì)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(dòng)機(jī)/壓力(Incentive/pressure)
機(jī)會(huì)(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(wú)保留意見(jiàn)報(bào)告(unqualified audit report)
非無(wú)保留意見(jiàn)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(wú)保留意見(jiàn)報(bào)告
保留意見(jiàn)(qualified opinion)審計(jì)報(bào)告
否定意見(jiàn)(adverse opinion)審計(jì)報(bào)告
無(wú)法表示意見(jiàn)(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(duì)財(cái)務(wù)報(bào)表的責(zé)任段(management's responsibility for the financial statements)
注冊(cè)會(huì)計(jì)師責(zé)任段(auditor's responsibility)
審計(jì)意見(jiàn)段(auditor's opinion)
注冊(cè)會(huì)計(jì)師簽名和蓋章(auditor's signature)
會(huì)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)
相關(guān)鏈接:
2013注冊(cè)會(huì)計(jì)師考試《審計(jì)》徐永濤老師考前提示一
2013注冊(cè)會(huì)計(jì)師考試《審計(jì)》徐永濤老師考前提示二
2013注冊(cè)會(huì)計(jì)師考試《審計(jì)》徐永濤老師考前提示四
安卓版本:8.7.30 蘋(píng)果版本:8.7.30
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)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(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - odtgfuq.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)