Auditing期末复习提纲(哈尔滨商业大学)
商业银行复习提纲
一、名词解释12%1、全能型商业银行：是既提供短期商业性贷款，又提供长期贷款，还可以进行直接投资、财务咨询、企业并购策划等多种投资银行业务的商行模式。
2、安全性原则：是指银行在经营活动过程中，确保银行资产、收益、信誉以及所有经营生存发展条件免遭损失。
3、流动性原则：是指银行在经营中必须随时保持一定的支付能力，以保障客户提取存款、合理贷款和内部管理支付的需要。
包括资产流动性和负债流动性两个方面。
4、银行公司治理结构：是协调企业内部交易和利益关系的制度安排，是存在于治理主体—委托与代理—董事会与经理、上下级管理者与机构、其他利益相关者之间的利益协调机制。
5、资本充足性：银行资本数量必须超过金融管理当局所规定的能够保障正常营业并足以维持充分信誉的最低限度；同时，银行现有资本或新增资本的构成，应该符合银行总体经营目标或所需新增资本的具体目的。
6、债务资本：P43这类资本被银行列作补充资本，用来防止银行兑现危机，保证银行存款人的利益，这类资本属银行资产负债表中的长期债务项目，通常有资本票据和债券两类。
7、核心资本：核心资本包括股本和公开储备。
股本包括已经发行并全额缴付的普通股和永久性非累积的优先股；公开储备指以公开的形式，通过保留盈余和其他盈余。
核心资本包括：1）实收资本；2）资本公积；3）盈余公积；4）未分配利润。
8、NOWs账户：是一种可使用支付命令支付和提现的储蓄存款账户。
1972年由美国马萨诸塞州的一家互助储蓄银行创造。
9、核心存款：10、存款稳定率：存款稳定性也称存款沉淀率，是形成银行中长期和高盈利资产的主要资金来源。
存款稳定率=(存款最低余额/存款平均余额)×100%11、基础头寸：是指银行库存现金与在中央银行的超额准备金之和。
12、超额准备金：是商业银行在中央银行准备金账户上超过了法定存款准备金的那部分存款。
13、信用贷款：是指银行完全凭借款人的良好信用而无需提供任何担保、抵押而发放的贷款。
北工商复习资料-审计整理
第一章审计的基本性质一.审计的概念：审计是一个客观地获取和评价与经济活动和经济事项有关的证据，以确定这些认定与既定标准之间的符合程度，并把审计结果传达给有利害关系的用户的系统化的过程。
审计是由独立的机构和人员，运用会计检查、财产清查等特定方法，对有关部门和单位的会计资料及其所反映的财政财务活动的真实性、合法性和效益性进行监察、鉴证和评价，以保护其财产安全，提高其经济效益的一种经济监督活动。
二. 审计独立性1. 审计主体独立：审计组织（财务独立、机构独立、人事独立）；审计人员（形象独立、精神独立）2.审计过程独立（计划独立、实施独立）3.审计结果独立（客观、公正、可靠）三.审计产生的基础:财产所有权与经营权分离、委托代理理论、信息不对称理论。
四. 审计发展过程三阶段：详细审计或称弊端审计阶段、报表审计阶段、效益审计五. 审计类别：1.按审计的主体分：国家审计、内部审计、民间审计2.按审计内容分：财务审计、法纪审计、效益审计3.按审计范围分：全部审计、局部审计、专项审计4.按审计时间分：事前审计、事后审计、事中审计5.按审计执行地点分：报送审计、就地审计六.我国的审计体系（一）国家审计机构的设置模式: 立法式、司法式、独立式、行政式（二）国家审计机关的权限：检查、建议纠正、通报（三）民间审计组织的性质：1.组织上，具有法人资格，不隶属于哪个部门或单位2. 经济上，是独立的经济实体3. 审计程序上，与委托者形成契约关系4. 特征上，审计的独立性最强事务所的组织形式：1.个人独资2.普通合伙3.股份有限公司4.有限责任合伙我国目前组织形式：有限责任，合伙（四）公司内部审计机构的设置模式：总会计师领导、总经理领导、董事会中审计委员会领导、监事会领导（五）内部审计的内容：财务审计、效益审计、内部控制系统评价、经济责任审计第二章审计目标计划审计工作与重要性一．审计总目标：是注册会计师通过执行审计工作，对财务报表的合法性、公允性发表审计意见。
《审计学》复习提纲
《审计学》复习提纲考试卷型：名词解释题（分*分）填空题（分*分）判断题（分*分）案例分析题（分分分分分）考试范围：审计概论（概念、特征、本质、审计责任划分等）、管理层认定、审计重要性、审计风险、审计重要性、审计证据与审计风险之间的关系、内部控制（要素、方法程序等）、货币资金审计（现金监盘、银行存款余额调节表、货币资金内部控制、函证等）、销售收款循环审计考试内容：一、名词解释题审计、管理层认定、重大错报风险、检查风险、项目质量控制复核、内部控制、控制活动、审计目标、审计证据、应收账款函证、银行存款函证二、填空题、审计的本质特征是，包括和。
、审计活动中必须包含三方关系人，即、和。
、在财务报表审计中，被审计单位管理层和会计师承担不同的责任，它们的责任不能混淆和替代。
如果审计后的财务报表仍然存在重大错报，则由管理层和治理层对承担完全责任，由注册会计师对承担完全责任。
、上市公司财务报表披露通常会出现高估资产和低估负债的情况，因此，在注册会计师审计上市公司年报时，一般会将“发生”认定作为重点审计目标的是，会将“完整性”认定作为重点审计目标的是。
、注册会计师对资产类财务报表项目的“存在”认定获取审计证据时会进行细节测试，细节测试的方向是从到。
、内部控制要素包括、、、和。
、了解内部控制的程序包括查阅以前年度审计工作底稿，根据实际情况做适当更新；；；；；和穿行测试。
、按照货币资金内部控制的要求，出纳员不可以兼任、和收入、费用、债权债务账目的登记工作。
、对于应收账款的函证方式有两种，包括积极式函证和消极式函证。
当债权人符合以下所有条件时，审计可采用消极式函证：相关的内部控制是有效的；；；欠款余额小的债务人数量很多；。
、审计赖以存在的客观基础是。
、会计师事务所接受委托对被审计单位进行审计所形成的审计工作底稿，其所有权归属于。
、监盘现金是审计人员证实被审计单位资产负债表所列现金是否存在的一项重要程序，被审计单位必须参加的人员有、和。
哈尔滨商业大学研究生英语口语期末复习总结
Question2：1.[P5 Discussion Q4 ]What sort food do you usually eat? What do you think of the school cafeteria? Do you eat at other places near your school? Who do you usually eat with?I usually eat noodles at home, but I often eat rice at school. Because my hometown is home to wheat, but there is much rice in Heilongjiang. I don’t know there is any cafeteria in our school, but we can choose foods by ourselves on the third floor of the school dining hall. The foods are healthy and safe there. I’d also like to go to the street outside the west gate of our school. It is usually called “the market of night”.there are many delicious foods at night. I usually buy some food with my roommates for dinner.2.[P10 Discussion Q2]Where do young people like hang out? What about older people?The young people like to go to some places where the same age people always going to. Such as KTV, movie theater and so on. Of course, some young people who like sports are willing to spend more time on the sports. So they usually like to go to the gym. Besides, some young people just like to stay at home watching TV, if their idol play a role in the TV drama. The older people, maybe, they like to go to some quiet places, such as cafe. They also like to go to some social occasions, I think so, if they are not retired. But the retired people usually go to parks playing Taiji with their friends. Some of them like to watch Beijing Opera in the opera theater.3.[P10 Discussion Q3]What activities do older people enjoy? Do men and women like the same kinds of activities?The older people like to play Kongzhu, Taiji and so on outside. They also usually play chess, Majiang in parks or rooms. In china many older ladies like dancing on the squares to keep healthy. But older men always walking instead of dancing.4.[P17 Talk time 5]Picture 1（1）I think the older man is in his mid-sixties, retirement age. He is the father of the young woman, the father-in-law of the young man and the grandfather of the baby. （2）I think the older women is in her early sixties, retirement age. She is the father of the young woman, the mother-in-law of the man and the grandmother of the baby. （3）I think the young man is in his mid-thirties. He is the father of the little baby, the husband of the young woman, the son-in-law of the old couple.（4）I think the young woman is in his early thirties. She is the mother of the little baby, the wife of the young man, the daughter of the old couple.（5）I think the baby maybe six moths old. He is the the of the young couple, the grandson of the old couple.Picture 2（1）I think the lady is in her mid-fifties, middle aged. She is the mother of the three young men.（2）I think the young man maybe nineteen years old, a teenager. He is the son of the lady.（3）I think the young man in his mid-thirties. He is the son of the lady.（4）I think the young man in his early twenties, a young adult. He is the son of thelady.5.[P19 Discussion Q1]What are the advantage and disadvantages of having a lot of siblings? If a person has a lot of siblings, he will get more help from his siblings. He maybe has a happy childhood accompanied by his siblings. They also will share their experience to each other. But if you have many siblings, you may hate them some times. When you just want to read a book quietly, they always making some noises. They also take away your shares which from your parents.6.[P19 Discussion Q2]At what age would you like to get married? Give some reason for your answer.Maybe I will get married at my early thirties. I will have a job to support a family at that time. Also I think getting married is a most important decision in my life.There is an old Chinese proverb that "A man should be independent at the age of thirty". My thought will deeper, I will make more prepare for my marriage and I will take more responsibility for my new family at that time.7.[P19 Discussion Q3]Would you like live with your in-laws after you get married? Why or why not?I can accept live with my in-laws after I get married, if I have to. But this is not a good idea for me. The young couple must have many different habits with old couple. Such as, the old couple are used to early to bed and early to rise, young couple will go to bed late and get up late. We also have matters with food. The best way is that we live our own house and we should visit my in-laws usually.8.[P23 When you were young ...]When I was young, I lived in a small village. I lived with my parents and my grandparents in my home. My grandmother looked after me. She is a good-hearted lady. I often play with my parents during my childhood. I studied hard at primary school, because I just wanted to get praise from my parents and my teachers when got good grades. My favorite game is that playing a role who are from TV. Usually he is a hero. I could play the game all day with my friends. I almost had no money when I was young. If I had some money, I would buy snakes. My childhood was very happy, there was not any stress of life and study. I had a dog play with me, but one day he was gone. I was sad for a long time.9.[P24 Discussion Q3]Do you think it is good for both parents to work? Why or why not?I think it is good for parents to work. And the better situation is that one person is mainly responsible for earning money and supporting the family and another person just get a job which cost much time or energy. Thus the family not only have enough money for living, but also have time to deal with the business of family. The man usually to make money to support the family in China.11.[P31-32 Job1-4]。
商业银行 期末复习提纲
商业银行业务第一章商业银行负债业务管理（计算）第一节存款业务经营管理一、负债业务的重要性（一）、负债是银行生存与发展的基础；（二）、存款是影响宏观经济平衡的重要经济变量。
二、存款业务的构成（一）、存款分类1、按存款期限长短来分析分为：活期存款，定期存款。
2、按存款资金性质及计息范围不同来分，可分为财政性存款和一般性存款。
3、按存款对象不同来划分，可分为：单位存款和个人存款。
4、按存款币种来分：可分为本币存款，外币存款。
5、按存款的来源和信用性质可分为：原始存款、派生存款。
6、美国银行的存款分为：活期存款、定期存款、储蓄存款。
（二）、创新的存款形式1、可转让支付命令帐户（NOWS）；2、超级可转让支付命令帐户；3、货币市场存款帐户；4、协定帐户；5、电话转帐制度和自动转帐制度；6、大额可转让定期存单(CD)；7．新型期日指定定期存款；8．个人退休金帐户；9．指数定期存单；10．经纪人存款；11．投资帐户；12．外币存单。
三、存款业务的营销1、保障存款人的合法权益不受损害；2、建立以客户为中心的经营理念，实施客户满意营销战略，提升服务层次；（1）树立以客户为中心的服务意识（2）实施规范化服务3、创新存款品种；4、实施差异化营销，提供差别服务；5、开发培植新的优良客户，维护好老的优秀客户；6、实行全员营销；7、创造良好的硬环境；8、完善销售渠道；9、提高员工队伍的素质；10、完善组织存款的激励机制。
四、存款业务的定价（一）成本+利润存款定价法在测算某种存款营业成本的基础上，加上商业银行计划利润目标银行加权平均税前资金成本：（1）每种资金来源的成本比率；（2）每种资金来源的成本比率*每种资金/银行总存款；（3）加总。
案例：某银行需筹资1000万元，包括500万元活期存款，300万元定期存款，100万元货币市场借款，100万元的股权资本。
假定各项利息成本和非利息成本为：活期存款为8%，定期存款、储蓄存款、货币市场借款均为10%，股权资本筹资成本率为20%。
高级审计期末重点整理
高级审计期末重点整理1、不同的审计动因理论1）信息理论：事前信息不对称、事后信息不对称。
审计可以降低信息不对称的成本、缓解信息不对称的发生、实现现实经济生活与信息论的逻辑一致性2）代理理论：本质在于促使股东利益和企业管理人员的利益达到最大化。
3）受托责任理论：授权委托人对受托人实行监督的需要，本质是一项独立的经济监督活动。
4）保险理论：降低风险的活动，把财务报表使用者的信息风险降低到社会可接受的风险水平之下的过程，并且分担风险的一项服务5）冲突理论：通过独立的合理保证业务来维护各个利益集团的利益。
冲突理论认为利益是普遍存在的。
2、影响审计供求因素供给因素：审计服务的价格、相关服务的价格、审计的技术能力、提供审计服务的成本需求因素：审计服务的价格、相关服务的价格、审计利益集团的支付能力、审计利益集团的偏好3、审计供求之间矛盾产生审计期望差距，驱动审计的不断延伸与发展4、审计理论的含义审计理论是审计实务的抽象，是上升到理论高度的抽象。
它不是以人们的意志为转移，而是对审计实务认真地进行概括和总结的产物。
5、审计理论的作用解释审计的职责和范围、指导审计准则和审计程序的制定、指导并推动审计实务、解释审计实务、增强审计报告的有用性。
6、审计理论结构的逻辑起点1）审计假设导向型在审计假设的基础上推导出审计原则，然后用它们来指导审计准则，审计假设和审计准则共同构成了审计理论结构的理论基础和概念体系。
①审计理论与社会经济环境失去相关性②审计理论结构内部离散2）审计目标导向型根据审计目标规定审计信息的质量特征，然后研究作为信息传递手段的审计报告的构成要素等问题3）审计本质导向型根据审计对象、审计职能，演绎、归纳出审计原则和审计准则①审计理论与社会经济环境相脱离②审计理论结构内部逻辑性不强③不能正确反映审计理论对实践的指导作用4）两元或多元导向型①主张以审计目标和审计假设共同作为审计理论结构研究的逻辑起点②主张以审计本质及审计假设作为审计理论结构研究的逻辑起点③主张以审计环境和审计目标共同构成审计理论结构的逻辑起点④主张以审计本质、审计目标和审计假设三个因素作为审计理论结构的逻辑起点两元或多元论，看似全面，但实际上审计环境、审计目标、审计假设、审计本质等处于不同的层次。
审计期末复习题大纲
审计期末复习提纲一、名词解释（20分）（5个）1、审计重要性重要性是指被审计单位会计报表中一项错报单独或连同其他错报的严重程度，这一程度在特定环境下可能影响会计报表使用者的判断或决策。
如果一项错报可能影响会计报表使用者依据会计报表做出的决策，则该项错报就是重要的。
2、审计风险审计风险是指财务报表存在重大错报，而注册会计师在审计后，没有发现这个错报的可能性。
按照我国现行的注册会计师鉴证业务准则，审计风险(AR)是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性3、审计检查风险检查风险是指某一账户或交易类别单独或连同其他账户、交易类别产生重大错报或漏报，而未能被实质性测试发现的可能性。
检查风险是唯一能通过注册会计师的主观努力加以控制的风险。
检查风险取决于审计程序本身的有效性和执行审计程序的有效性。
注册会计师就可以通过改变实质性测试的性质、时间、范围，来控制检查风险。
4、鉴证业务鉴证业务是指注册会计师对鉴证对象信息提出结论，以增强除责任方之外的预期使用者对鉴证对象信息信任程度的业务。
包括审计业务、审阅业务和其他鉴证业务。
5、属性抽样属性指审计对象总体的质量特征,即内部控制遵守既定标准的程度和存在的误差水平。
属性抽样－对总体中某一事件发生率得出结论的统计抽样方法。
属性抽样是抽样技术在控制测试中的运用6、变量抽样变量抽样是对审计对象总体的货币金额进行实质性测试时所采用的抽样方法。
变量抽样－对总体金额得出结论的统计抽样方法7、抽样风险抽样风险是指注册会计师根据样本得出的结论，与对总体全部项目实施与样本同样的审计程序得出的结论存在差异的可能性（效率与效果）8、审计工作底稿审计工作底稿的概念：注册会计师对制定的审计计划、实施的审计程序、获取的相关审计证据，以及得出的审计结论作出的记录审计工作底稿形成于审计工作全过程。
审计工作底稿形成方式有两种：一是直接编制；二是获取。
审计工作底稿的记录内容应反映审计工作过程。
审计学专业期末复习提纲
审计学专业期末复习提纲一、名词解释（3个）9’二、单项选择题（15个）15’三、多项选择题（8个）16’四、判断题（10个,只须判断正误）10’五、案例分析题（5个）50’第一章1、审计的产生、发展、完善P1（1）萌芽时期可追溯到16世纪的意大利，合伙企业出现以后。
（2）诞生与确立英国工业革命以后，股份公司出现。
出现了第一份“会计师查账报告”，英国公司法确立了会计师的法律地位（1844《公司法》、1862《公司法》）。
（3）职业的形成1853年爱丁堡会计师协会的成立。
2、审计发展的阶段——注意与审计模式区分P2（1）注册会计师审计的发展a)会计账目审计阶段（19世纪中叶至20世纪初）b)资产负债表审计阶段（20世纪的前30年）c)财务报表审计阶段（20世纪30年代至今）（2）审计模式的演进a)账项导向审计阶段（19世纪中叶至20世纪40年代）b)内控导向审计阶段（20世纪40年代后）c)风险导向审计阶段（20世纪70年代以来）3、掌握审计、鉴证业务的含义P7、P10审计是一个客观地获取和评价与经济活动和经济事项的认定有关的证据,以确认这些认定与既定标准之间的符合程度，并把审计结果传达给有利害关系的用户的系统过程。
鉴证业务是注册会计师对鉴证对象信息提出结论，以增强除责任方之外的预期使用者对鉴证对象信息信任程度的业务。
4、知晓审计及审计人员的种类（1）审计种类P7按审计主体的不同，可以划分为政府审计、内部审计和注册会计师审计；按审计范围的不同，可以划分为全面审计和局部审计，综合审计与专题审计；按审计的时间不同，可氛围事前审计和事后审计，期中审计和期末审计、定期审计和不定期审计；按审计地点不同，可分为就地审计、送达痕迹和远程网络审计；按审计动机，可分为法定审计和任意审计；按审计的目的、内容的不同，可分为财务报表审计、合规审计和经营审计。
4、知晓鉴证业务的类别P11（1）基于责任方认定的业务和直接报告业务（2）合理保证的鉴证业务与有限保证的鉴证业务（3）审计、审阅与其他鉴证业务第二章一般了解第三章重点：职业道德规范1、什么是审计的独立性？P58审计的独立性包括两方面：实质上的独立和形式上的独立。
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Auditing复习提纲分值分布选择题10*2判断10*1简答3*10计算分析1*20综合1*20复习建议：多查专业词汇，把主要的词汇弄懂，再去认真研读知识点和提纲，动手写题目，考试可能有原题，也可能会改句子。
第一部分小题考点为主，都是老师上课画的书上原题，无答案，大家讨论一下自己做一下吧一.P9 .An Att attestation service is a type of assurance service in which the CPA firm issues a report about a subject matter or assertion that is made by another party. Attestation services fall into five categories:1. Audit of historical financial statements2.Audit of internal control over financial reporting3.Review of historical financial statements4.Attestation services on information technology5.Other attestation services that may be applied to a broad range of subject matter二.P11 CPA firms perform numerous other services that generally fall outside the scope of assurance services. Three specific examples are:1.Accounting and bookkeeping services2.Tax services3. Management consulting services三、P17，c. Which of the following professional services is an attestation engagement (1)A consulting service engagement to provide computer-processing advice to a client. (2) An engagement to report on compliance with statutory requirements.(3) An income tax engagement to prepare federal and state tax returns.(4) The preparation of financial statements from a client's financial records.d. Which of the following attributes is likely to be unique to the audit work of CPAs as compared to the work performed by practitioners of other professions(1) Independence. (2) Competence. (3) Due professional care.(4)Complex body of knowledge.四、independence of mind andindependencein appearance.lndependence of mind.reflects the auditor's state of mind that permits the audit to be iased attitude. Inderendence of mind reflects a long-standing requirement that members be independent in fact. Independence in appearance is the result of others' interpretations of this independence.If auditors are independent in fact but users believe them to be advocates for the client, most of the value of the audit functionislost.五、P143b. Because of the risk of material misstatement, an audit should be planned and per formed with an attitude of(1) objective judgment. (3) professionalskepticism.(2) independentintegrity. (4) impartialconservatism.c.The major reason an independent auditor gathers audit evidence is to(1form an opinion on the financialstatements. (3) evaluate management.(2) detect fraud. (4) assess controlrisk.六、P169a. Which of the following types of documcntary evidence should the auditor consider to be the most reliable(1) A sales invoice issued by the client and supported by a deliyery receipt from an outside truckcr.(2) Confirmation of an account payabic balance mailed by and rctumcd directly to the auditor.(3) A check, issued by the company and bearing the payee's endorsemcnl, that is included with the bank siatemenrs mailed directly to the auditor.(4) An audit scheduJe preparcd by the clients controller and reviewed by the clienr's treasurer.b. Which of the follawing statements concerning audit evidence is true(l) To be approptiate. audit evidence should be eirher persuasive or relevant, but need not be reliable.(2The measure of thequantity and quality oT audit cyidcnce lies in the auditor's judgemcnt.(3) The difficulty and expense of obtaining aiidit evidence concerning an account balance is a valid basis for omiuing the test, .(4) A client's accounung records can be sufficient audii evidence to support the fmancial statcments.c. Audit evidence can comein different forms with different degrees ofpersuasiveness. Which of the foIlowingis thcleast persuas've type ofevidence .(1）Vendor's invoice(2) Bank statement obraincd from the client(3) Computations made byihe auditor(4 Prenumbcred salesinvoicesd. Which of the followingpresurnptionsis correct about the reIiabilityof audit evidence (l) Information obrained 'nd'rec"y.from outside sources is the most reliable audit evidence.(2) To be reliable, audit cvidence should be convincinS rather than rnerelypersuasive. (3) Reliability of audit evidence refers to the amount of corroborative evidence obtained.(4Effective internal control provides more assurance about the reliability of audit evidence.七、P229The following questions concern audit risk. choose the best answera. Some account balances, such as those for pensions and leases, complex calculations. The susceptibility to matcriaI misstatements accounts is defined as Choose the best are the result of in these types of(l) audit risk. (2) detection risk. (3) inherent risk. (4) sampling risk.b. As the acceptable level of detection risk decreases, the auditor may do one or more of the followinS except change the(l) nature of audit procedures to more effective procedures.(2) timing of audit procedures, by perhaps performing them at year-cnd rather than an interim date.(3) extent of audit procedures, by perhaps using larger sample sizes.(4 assurances provided by audit procedures to a lowerlevel.c. Inherent risk and control risk differ from planned detection risk in that they(l) arise from the misapplication of auditing procedures.(2) may be assessed in either quantitative or nonquantitative terms.( 3exist independently of the financial statement audit.(4) can be changed at the auditor's discretion.八、P264b. Which of the following would not be considered an inherent limitation of the potential effectiveness of an entity's internal control structure(1) Incompatible duties (3) Mistakes in judgment(2) Management override (4) Collusion among employeesc.Actions, policies, and procedures that reflect the overall attitude of management, directors, and owners of the entity about internal control relate to which of the following internal control components?(1) Control environment (3) Risk assessment(2) Information and communication (4) Monitoring Vendor account d.reconciliations are performed by three clerks in the accounts payable department on Friday of each week. The accounts payable supervisor reviews the completed reconciliations the following Monday to ensure they have been completed. The work performed by the supervisor is an example of which COSO component(1) Control activities (3) Risk assessment(2) Information and communication (4) Monitoring第二部分零散知识点为主，包括大题简答题1.P144，6-27，给出一句话，让你判断这个属于哪一种认定transaction or balances？然后判断影响具体哪一种管理层认定。