專業(yè)階段各個(gè)考試科目都有一道英語附加題，考生可以選擇用中文也可以選擇英文來回答，如果用英文回答并且回答正確科獲得額外5分，對(duì)于考生來講，每一分都是有價(jià)值的，今天小編匯總了CPA《審計(jì)》?？加⑽脑~匯，大家快來收藏吧！
1.Audit plan審計(jì)計(jì)劃
2.Professional skepticism職業(yè)懷疑
3.Professional judgment職業(yè)判斷
4.Reasonable assurance合理保證
5.Audit risk=risk of material misstatement×detection risk
=inherent risk×control risk×detection risk
審計(jì)風(fēng)險(xiǎn)=重大錯(cuò)報(bào)風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn)
=固有風(fēng)險(xiǎn)×控制風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn)
6.Assessing the risk of material misstatement評(píng)估重大錯(cuò)報(bào)的風(fēng)險(xiǎn)
7.Materiality重要性
8.Materiality level重要性水平
9.Tolerable misstatement level可容忍錯(cuò)報(bào)的水平
10.Obtain evidence證據(jù)收集
11.Inspection檢查
12.Client inquiry詢問
13.Observation觀察
14.Confirmation函證
15.Recalculation or reperformance重新計(jì)算或重新執(zhí)行
16.Analytical procedures分析程序
17.Walk-through test穿行測(cè)試
18.Statistical sampling統(tǒng)計(jì)抽樣
19.Non-statistical sampling非統(tǒng)計(jì)抽樣
20.stratified sampling分層抽樣
21.Sample size樣本量
22.Sample unit抽樣單元
23.Population總體規(guī)模
24.Deviation偏差
25.misstatement錯(cuò)報(bào)
26.control test控制測(cè)試中的抽樣應(yīng)用
27.Acceptable risk of overreliance（ARO）可接受的信賴過度風(fēng)險(xiǎn)
28.Expected population deviation rate預(yù)計(jì)總體偏差率
29.Tolerable deviation rate（TDR）可容忍偏差率
30.Sample deviation rate樣本偏差率
31.Maximum deviation rate（MDR）總體偏差上限
32.test of account balance details細(xì)節(jié)測(cè)試中抽樣
33.Acceptable risk of incorrect acceptance可接受的誤受風(fēng)險(xiǎn)
34.Expected misstatement level預(yù)計(jì)總體錯(cuò)報(bào)
35.Tolerable misstatement level可容忍錯(cuò)報(bào)
36.Maximum misstatement level總體錯(cuò)報(bào)上限
37.Traditional variable sampling calculation傳統(tǒng)變量抽樣計(jì)算
38.Misstatement size in the sample樣本錯(cuò)報(bào)金額
39.The point estimate of the audited value估計(jì)的總體實(shí)際金額
40.A point estimate of the population misstatement推斷的總體錯(cuò)報(bào)
41.Average misstatement size平均錯(cuò)報(bào)
42.Risk Assessment風(fēng)險(xiǎn)評(píng)估
43.Risk Response風(fēng)險(xiǎn)應(yīng)對(duì)
44.Significant Risk特別風(fēng)險(xiǎn)
45.Tests of Controls控制測(cè)試
46.Risk of Material Misstatement重大錯(cuò)報(bào)風(fēng)險(xiǎn)
47.Analytical Review Procedure實(shí)質(zhì)性分析程序
48.Confirmation函證
以上就是在CPA考試【【知識(shí)點(diǎn)】CPA《審計(jì)》?？加⑽脑~匯！】的全部解答，如果想要學(xué)習(xí)更多知識(shí)，歡迎大家前往高頓教育CPA網(wǎng)站
