1.Assurance engagements and external audit  鉴证业务和外部审计

  Materiality, true and fair presentation, reasonable assurance  重要性,真实、公允反映,合理保证

  Appointment, removal and resignation of auditors  注册会计师的聘用,解聘和辞职

  Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion  审计意见类型:无保留意见,保留意见,否定意见,无法表示意见

  Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality,professional behavior  职业道德:独立、客观和公正,专业胜任能力,应有的关注,保密性,职业行为

  Engagement letter  审计业务约定书

  2.Planning and risk assessment  审计计划和风险评估

  General principles  一般原则

  Plan and perform audits with an attitude of professional skepticism  计划和执行审计业务应保持应有的职业怀疑态度

  Audit risks = inherent risk ×control risk ×detection risk  审计风险=固有风险×控制风险×检查风险

  Risk-based approach  风险导向型审计

  Understanding the entity and knowledge of the business  了解被审单位

  Assessing the risks of material misstatement and fraud  估计重大错报或舞弊的风险

  Materiality (level), tolerable error  重要性水平,可容忍误差

  Analytical procedures  分析性复核程序

  Planning an audit  制定审计计划

  Audit documentation: working papers  审计记录:工作底稿

  The work of others  利用其他人的工作

  Rely on the work of experts  利用专家工作

  Rely on the work of internal audit  利用内部审计人员的工作

  3.Internal control  内部控制

  The evaluation of internal control systems  内部控制系统评价
Tests of control  控制测试

  Substantive procedures (time, nature, extent)  实质性程序(时间,性质,范围)

  Transaction cycles: revenue, purchases, inventory, etc.

  4.Audit evidence  审计证据

  Obtain sufficient, appropriate audit evidence  获取充分、适当的审计证据

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

  财务报表所包含的认定:完整性,发生,存在,计价,表达和披露,权利和义务

  The audit of specific items  具体项目的审计

  Receivables: confirmation  应收账款:函证

  Inventory: counting, cut-off, confirmation of inventory held by third parties  存货:盘点,截止测试,对第三方持有存货进行函证
Payables: supplier statement reconciliation, confirmation  应付账款:供应商对账,函证

  Bank and cash: bank confirmation  货币资金:银行函证

  Auditing sampling  审计抽样

  5.Review  复核

  Subsequent events  期后事项

  Going concern  持续经营

  Management representations  管理层声明

  Audit finalization and the final review: unadjusted differences  终结审计和最后复核:未调整差异

2023CPA必备资料+学习计划表

  • CPA历年真题汇总
  • 六科教材变动解析
  • CPA考试通关宝典
  • 十年真题研究手册
  • CPA六科高频考点
  • CPA学习计划建议书
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