> 下载该文档 （更多资料请加备考QQ群：202534086（报班优惠券发放）） 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’ paragraph 强调事项段 Corporate governance 公司治理 Component 组成部分 Component auditor 组成部分注册会计师 Group 集团 Group audit 集团审计 Group audit opinion 集团审计意见 Group engagement partner 集团项目合伙人 Group engagement team 集团项目组 Group management 集团管理层 Group-wide controls 集团层面控制 二、Key points 1. The objective of an external audit engagement is to enable the auditor to express an opinion on whether the financial statements ①give a true and fair view (or present fairly) in all material respects ②are prepared, in all material respects, in accordance with an applicable financial reporting framework. 外部审计业务的目标就是使审计人员能够就财务报表是否在所有重大方面做出真实公允的反映，财务报表是否在所有重大方面按照适用的财务报告框架编制发表审计意见。 Misstatement, including omissions, are considered to be material if they, individually or in aggregate, could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. 如果错报（包括漏报）单独或汇总起来可能合理预期会影响财务报表使用者依据财务报表做出的经济决策，则认为错报是重大的。 To obtain reasonable (not absolute) assurance, the auditor shall obtain sufficient appropriate evidence to reduce audit risk to an acceptably low level. 为了获得合理（而非绝对）保证，注册会计师应获得充分、适当的证据将审计风险降低到可接受的低水平。 2. 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x检查风险 =固有风险x控制风险x检查风险 Audit risk is the risk of that the auditor expresses an inappropriate audit opinion, that is they give an unmodified audit opinion when the financial statements contain a material misstatement. 审计风险是指注册会计师发表不恰当审计意见的风险。如当财务报表存在重大错报时注册会计师发表了无保留的审计意见。 To assess the risk of material misstatement the auditor first of all assesses the unique operating environment of the client. This is the root cause of misstatement and is often referred to as inherent risk. Secondly the auditor considers how the client’s control systems, particularly financial ones, prevent and detect those misstatements. This is referred to as control risk. 为了评价重大错报风险，注册会计师首先要评价客户的独特的经营环境，这往往是错报的根本原因，通常被称为固有风险。其次注册会计师要考虑客户的控制制度，尤其是财务控制制度如何防止和发现这些错报，也就是控制风险。 Detection risk is the risk that the procedures performed by the auditor to reduce audit risk to an acceptable level will not detect potentially material misstatement, either individually or in aggregate. 检查风险是指如果存在某一错报，该错报单独或连同其他错报可能是重大的，注册会计师为将审计风险降至可接受的低水平而实施程序后没有发现这种错报的风险。 Example Risks Factor/Identify | | | [size=12.0000pt]Lack of physical controls, e.g. w ①Physical security of assets Restriction of access ② [size=12.0000pt]No CCTV | ①Increased risk of theft and damage of assets [size=12.0000pt]②[size=12.0000pt]Incorrect valuation of assets in statement of financial position | | The company trades overseas | [size=12.0000pt]①[size=12.0000pt]Transactions in foreign currency may not be translated at the correct rate [size=12.0000pt]②[size=12.0000pt]The company may make foreign exchange losses | | | [size=12.0000pt]Lack of cumulative audit knowledge and experience may lead to increased detection risk | |
3. The objective of the auditor is to identify and assess the risk of material misstatement, whether due to fraud or error, at the financial statement and assertion levels, through understanding the entity and its environment, including the entity’s internal control, thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement.
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发表于 2017-10-29 16:50:29
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