2013注册会计师考试《审计》名师考前提示(3)

　　风险评估和风险应对

　　风险评估的内容

　　行业状况、法律环境与监管环境以及其他外部因素( Industry,regulatory,and other external factors,including the applicable financial reporting framework)

　　被审计单位的性质(Nature of the entity)

　　被审计单位对会计政策的选择和运用(The entity's selection and application of accounting policies)

　　被审计单位的目标、战略以及相关经营风险(Objectives and strategies and the related business risks that may result in a material misstatement of the financial statements)

　　被审计单位财务业绩的衡量和评价(Measurement and review of the entity's financial performance)

　　被审计单位的内部控制(Internal control)

　　内部控制的要素

　　控制环境(control environment)

　　风险评估(Risk Assessment)

　　控制活动(Control Activities)

　　信息系统与沟通(Information System and Communication)

　　对于控制的监督(Monitoring)

　　控制活动

　　授权(authorization)

　　业绩评价(performance review)

　　信息处理(information processing)

　　实物控制(physical control)

　　职责分离(separation of duties)

　　预防性控制(preventive control)

　　检查性控制(detective control)

　　特别风险(significant risk)

　　实质性方案(substantive approach,an emphasis on substantive procedures)

　　综合性方案(combined approach,an approach that uses tests of controls as well as substantive procedures)

　　双重目的测试(dual purpose test)

　　细节测试(test of details)

　　实质性分析程序(substantive analytical procedure)

　　风险评估程序(Risk Assessment Procedures)

　　了解内部控制程序(Procedures to Obtain an Understanding of Internal Control)

　　控制测试(Test of Controls)

　　实质性程序(Substantive Procedures)

　　实质性分析程序(Substantive Analytical Procedures)

　　细节测试(Test of Details)

　　舞弊审计

　　舞弊定义

　　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.

　　对财务信息做出虚假报告(fraudulent financial reporting)

　　侵占资产(misappropriation of assets)

　　舞弊因素(fraud risk factors)

　　动机/压力(Incentive/pressure)

　　机会(opportunity)

　　借口(rationalization)

　　审计报告

　　标准审计报告(standard unqualified audit report)

　　无保留意见报告(unqualified audit report)

　　非无保留意见的审计报告(modified audit report)

　　带强调事项段(an emphasis of matter paragraph)的无保留意见报告

　　保留意见(qualified opinion)审计报告

　　否定意见(adverse opinion)审计报告

　　无法表示意见(disclaimer of opinion)审计报告

　　标准审计报告的组成部分

　　标题(title)

　　收件人(addressee)

　　引言段(introductory paragraph)

　　管理层对财务报表的责任段(management's responsibility for the financial statements)

　　注册会计师责任段(auditor's responsibility)

　　审计意见段(auditor's opinion)

　　注册会计师签名和盖章(auditor's signature)

　　会计师事务所名称、地址和盖章(auditor's signature)

　　报告日期(date of auditor's report)

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