【正文】 conciliation, confirmation○B(yǎng)ank and cash: bank confirmation◇Auditing sampling5. Review◇Subsequent events◇Going concern◇Management representations◇Audit finalization and the final review: unadjusted differences6. Reporting審計◇重要性，真實、公允反映，合理保證◇注冊會計師的聘用，解聘和辭職◇審計意見類型：標準無保留意見，帶解釋段的無保留意見，保留意見，否定意見，無法表示意見◇職業(yè)道德：獨立、客觀和公正，專業(yè)勝任能力，應有的關注，保密性，職業(yè)行為◇審計業(yè)務約定書◇一般原則○計劃和執(zhí)行審計業(yè)務應保持應有的職業(yè)懷疑態(tài)度○審計風險=固有風險控制風險檢查風險○風險導向型審計◇了解被審單位◇估計重大錯報或舞弊的風險○重要性水平，可容忍誤差◇分析性復核程序◇制定審計計劃◇審計記錄：工作底稿◇利用其他人的工作○利用專家工作○利用內(nèi)部審計人員的工作◇內(nèi)部控制系統(tǒng)評價○控制測試○實質(zhì)性程序（時間，性質(zhì)，范圍）◇交易循環(huán)：收入循環(huán)、采購循環(huán)、存貨循環(huán)，等等。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。有一定英語基礎（大學英語四、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更應該合理規(guī)劃和安排時間，在考試時認真閱讀試卷首頁的特別提示和答題導語，爭取盡可能多的在英語附加題上拿分。增加英語附加題后，會計、審計總分為110分，及格分仍為60分，總體考試時間不變。財政部CPA考試委員會將根據(jù)今年的考試情況進一步研究如何將英文附加題逐步推廣到其他考試科目中。注會考試英語講義一、相關背景2007年注冊會計師考試在英語測試選考的同時，將在會計和審計兩門課程中直接增加10分的英語附加題。這一變化主要是為了滿足中國經(jīng)濟和行業(yè)發(fā)展對國際人才的需要。據(jù)此看來，在CPA各科考試中加重英語的分量將是一個趨勢。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。英語基礎較差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。題型可能包括：名詞解釋，英漢互譯，問答（理論性的或業(yè)務性的）?！螳@取充分、適當?shù)膶徲嬜C據(jù)◇財務報表所包含的認定：完整性，發(fā)生，存在，計價，表達和披露，權利和義務, 估價◇具體項目的審計○應收賬款：函證○存貨：盤點，截止測試，對第三方持有存貨進行函證○應付賬款：供應商對帳，函證○貨幣資金：銀行函證◇審計抽樣◇期后事項◇持續(xù)經(jīng)營◇管理層聲明◇終結審計和最后復核：未調(diào)整差異 Examples for audit report(1) Standard unqualified report Independent Auditor’s ReportTo: Board of Directors and Stockholders We conducted our audits in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. ABC Company We have audited the acpanying balance sheet of ABC Co., Ltd. (? the Company?) as of December 31, 2006, and the related statements of ine and cash flows for the year then ended. These financial statements are the responsibility of the Company?s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. In our opinion, the financial statements give a true and fair view( or are presented fairly, in all material respects, ) the financial position of ABC as of December 31, 2006 , and the results of its operations and its cash flows for the year then ended in conformity with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State. ABC Company We have audited the acpanying balance sheet of ABC Co., Ltd. (? the Company?) as of December 31, 2006, and the related statements of ine and cash flows for the year then ended. These financial statements are the responsibility of the Company?s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. The Company has excluded from property and debt in the acpanying balance sheets, certain lease obligations that, in our opinion, should be capitalized in order to conform with China generally accepted accounting principles. If these lease obligations were capitalized, property would be increased by RMB ____, longterm debt by RMB ____, and retained earnings by RMB ____ as of December 31, 2006, respectively. Additionally, net ine would be decreased by RMB ____ and earnings per share would be decreased by RMB ____, respectively for the year then ended. ABC Company We have audited the acpanying balance sheet of ABC Co., Ltd. (? the Company?) as of December 31, 2006, and the related statements of ine and cash flows for the year then ended. These financial statements are the responsibility of the Company?s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. The inventory costing method as in Note XX and the valuation method for fixed assets as in Note XX do not follow the historical cost principle. This departure from the accounting standards has caused a RMB___ decrease in the inventory value as well as a RMB___ increase in the original value of fixed assets, which has a material impact on the correctness of the ine determination. ABC Company According to our examination, most of the inventory purchases and product sales of your Company are, as disclosed in the acpanying Note XX, transactions between related parties. However, we were unable, as a result of the limits imposed by management, to perform the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasonable.