【正文】 n更多企業(yè)學(xué)院： 《中小企業(yè)管理全能版》183套講座+89700份資料《總經(jīng)理、高層管理》49套講座+16388份資料《中層管理學(xué)院》46套講座+6020份資料《國學(xué)智慧、易經(jīng)》46套講座《人力資源學(xué)院》56套講座+27123份資料《各階段員工培訓(xùn)學(xué)院》77套講座+ 324份資料《員工管理企業(yè)學(xué)院》67套講座+ 8720份資料《工廠生產(chǎn)管理學(xué)院》52套講座+ 13920份資料《財務(wù)管理學(xué)院》53套講座+ 17945份資料《銷售經(jīng)理學(xué)院》56套講座+ 14350份資料《銷售人員培訓(xùn)學(xué)院》72套講座+ 4879份資料講義2008年注冊會計師審計考試英語輔導(dǎo)講義一、相關(guān)背景2008年注冊會計師全國統(tǒng)一考試將在會計、審計和財務(wù)成本管理三門課程中增加10分的英語附加題。這一變化主要是為了滿足中國經(jīng)濟(jì)和行業(yè)發(fā)展對國際型人才的需要。財政部CPA考試委員會將逐步推廣英文附加題到其他考試科目中。據(jù)此看來，在CPA各科考試中加試英語將是一個趨勢。增加英語附加題后，會計、審計、財務(wù)成本管理的總分為110分，及格分仍為60分，總體考試時間不變。英語附加題要求用英語回答，所以考生朋友們一定要根據(jù)本人英語水平選擇作答。有一定英語基礎(chǔ)（大學(xué)英語四、六級水平，掌握一定的財經(jīng)英語詞匯），打算選答英語附加題的考生朋友應(yīng)該合理規(guī)劃和安排時間，在考試時認(rèn)真閱讀試卷首頁的特別提示和答題導(dǎo)語，爭取盡可能多的在英語附加題上拿分。英語基礎(chǔ)較薄弱的考生朋友不要慌亂，心態(tài)要放平和，力爭前面的100分，如果時間允許可嘗試做英語附加題。二、可能的題型因為只有10分的英語題，所以估計出客觀題的可能性不大，很有可能是主觀題，并且是專業(yè)題。題型可能包括：名詞解釋，英漢互譯，問答（理論性的或業(yè)務(wù)性的）。從2007年會計、審計兩門課的英語加試題判斷，出業(yè)務(wù)核算和以計算為主的專業(yè)題的可能性較大。三、審計英語講解Auditing一、鑒證業(yè)務(wù)與外部審計Assurance engagements and external audit An assurance engagement is one in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the oute of the evaluation or measurement of a subject matter against criteria.Assurance service: external auditPractitioner = AuditorSubject matter = Financial statementsResponsible party = ManagementIntended users = ShareholdersCriteria = Accounting standards/lawConclusion = Truth and fairnessLevel of assurance= High (rendered as “reasonable assurance”)Two general types of assurance engagement:An assertion based engagement where the account declares that a given assertion is either correct or not.A direct reporting engagement, where the accountant reports on issues that have e to his attention during his evaluation.An audit is an exercise to give an independent opinion on the truth and fairness of financial statements.1．重要性、真實和公允反應(yīng)、合理保證Materiality, true and fair presentation, reasonable assuranceMateriality is the magnitude of an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would have been changed or influenced by the omission or misstatement. An auditor must consider materiality both in (1) planning the audit and designing audit procedures and (2) evaluating audit results.2．注冊會計師的聘用，解聘和辭職Appointment, removal and resignation of auditors3．審計意見類型：標(biāo)準(zhǔn)無保留意見、帶強(qiáng)調(diào)事項段的無保留意見、保留意見、否定意見、無法表示意見Types of opinion: standard unqualified opinion, Unqualified with emphasis of matter paragraph, qualified opinion, adverse opinion, disclaimer of opinion.4．職業(yè)道德：獨立、客觀和公正，專業(yè)勝任能力，應(yīng)有的關(guān)注，保密性，職業(yè)行為Professional ethics: independence, objectivity and integrity, professional petence, due care, confidentiality, professional behavior5．審計業(yè)務(wù)約定書Engagement letter二、審計計劃和風(fēng)險評估Planning and risk assessment1．一般原則General principles Plan and perform audits with an attitude of professional skepticism Audit risks = inherent risk control risk detection risk(1) Inherent risk refers to the likelihood of material misstatement of an assertion, assuming no related internal control. This risk differs by account and assertion.(2) Control risk is the likelihood that a material misstatement will not be prevented or detected on a timely basis by internal control. This risk is assessed using the results of tests of control.(3) Detection risk is the likelihood that an auditor’s procedures lead to an improper conclusion that no material misstatement exists in an assertion when in fact such a misstatement does exist. The auditor’s substantive tests are primarily relied upon to restrict detection risk.審計風(fēng)險=重大錯報風(fēng)險檢查風(fēng)險Audit risks = material misstatement risk detection risk練習(xí)：The auditors assessed a bined inherent risk and control risk at and said they wanted to achieve a risk of failing to detect misstatements in an account equal to the ￥17,000 tolerable misstatement assigned to the account. What detection risk do the auditors plan to use for planning the remainder of the audit work? Riskbased approach：audit riskbased approach, business riskbased approach2．了解被審單位Understanding the entity and knowledge of the businessThe CPA should obtain a level of knowledge of the client’s business that will enable effective planning and performance of the audit in accordance with generally accepted auditing standards. This knowledge helps the auditor in (1) Identifying areas that may need special consideration(2) Assessing conditions under which accounting data are produced, processed, reviewed and accumulated(3) Evaluating accounting estimates for reasonableness (., valuation of inventories, depreciation, allowance for doubtful accounts, percentage of pletion of longterm contracts)(4) Evaluating the reasonableness of management representations(5) Making judgments about the appropriateness of the accounting principles applied and the adequacy of disclosures3．估計重大錯報或舞弊的風(fēng)險Assessing the risks of material misstatement and fraud 重要性水平 可容忍誤差 Materiality (level) tolerable errorAuditors use materiality three ways: (1) as a guide to planning the audit program—directing attention and audit work to the important, uncertain, or errorprone items and accounts。 (2) as a guide to evaluation of the evidence。 (3) as a guide for making decisions about the audit report. Materiality in auditing is perceived in terms of both potential misstatement (in a planning sense) and known or estimated misstatement (in an evaluation and reporting decision sense).Auditors must examine both quantitative and qualitative factors when assessing materiality. Some of the mon factors auditors use in making materiality judgments are: (1) Absolute Size。 (2) Relative Size。 (3) Nature of the item or issue。 (4) Circumstances。 (5) Uncertainty。 (6) Cumulative EffectsThe tolerable misstatement is the am