第八单元(完整版).docVIP

Unit 8 Auditing 1．风险评估 2．风险应对 3．销售与收款循环审计 4．采购与付款循环审计 5．特殊项目的考虑 6．完成审计工作与出具审计报告 一、Key terms Risk-oriented ( based ) audit approach 风险导向审计方法 Audit risk = material misstatement risk x detection risk =inherent risk x control risk x detection risk 审计风险=重大错报风险×检查风险 =固有风险×控制风险×检查风险 Assessing the risk of material misstatement 评估重大错报的风险 Fraud 舞弊；欺诈 Error 错误 Professional skepticism 职业怀疑 Reasonable assurance 合理保证 Test of control 控制测试 Substantive procedure 实质性程序 Audit evidence 审计证据 Assertion 认定 Assessment 评估 Internal Control System 内部控制制度　 Omission 漏报 Misstatement 错报 Materiality 重要性 Materiality level 重要性水平 Tolerable misstatement 可接受的错报 Walkthrough tests 穿行测试 Tests of detail 细节测试 Analytical procedures 分析程序 Transaction cycle 交易循环 Sales and trade receivables 销售和收款 Purchase and trade payables 采购和付款 Inventory and store 存货和仓储 Financing and investment 筹资和投资 Analytical review 分析性复核 Provision for doubtful debts 坏账准备 Letter of Confirmation 函证 Positive/negative confirmation 积极/消极函证 Authorization 授权 Physical control 实物控制 Segregation of duties 职责分离 Letter of Engagement 审计业务约定书 Assurance engagement and external audit 鉴证业务和外部审计 Audit approach 审计方法 Staffing 人员安排 Deadline 截止日期 Group Audit 集团审计　 Going concern 持续经营 Tolerable Error 可容忍错误 True and fair presentation 真实公允反映 Types of opinion: unqualified opinion, qualified 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 Audit documentation: working paper 审计记录：工作底稿 Rely on the work of experts 依靠专家工作 Internal audit 内部审计 Audit evidence 审计证据 Population （样本选取的）总体 Counting 盘点 Subsequent events 随后事项（期后事项） Quality control 质量控制 Management representation 管理层声明 ‘Emphasis of matter’ paragr