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注会综合阶段英语水平提升班——第八单元2

t-admin154 网校老师 发表于 2017-10-29 16:51:08 | 评论:0  查看:541次 [注会英语]
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Unit Eight          Auditing
二、Key points
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.
注册会计师通过了解被审计单位及其环境,包括其内部控制,目的是识别和评估在财务报表层面和认定层面,由于舞弊或者错误而存在的重大错报风险,并在此基础上设计和实施应对识别出的重大错报风险的措施。
4. ISA 315 requires auditors to perform the following procedures to understand the entity and its environment:
Inquiries of management and others within the entity (e.g. about external and internal changes the company has experienced);
Analytical procedures;
Observation (e.g. of control procedures) and inspection (e.g. of key strategic documents and procedural manuals).
国际审计准则315号要求注册会计师应当实施下列风险评估程序,以了解被审计单位及其环境:
询问管理层和被审计单位内部其他人员;
分析程序;
观察和检查。
5. The five components of an internal control system:
the control environment:It focuses largely on the attitude, awareness and actions of those responsible for designing, implementing and monitoring internal controls.
the entity’s risk assessment process: how management determines the risks to be managed.
the information system.
the control activities: all policies and procedures designed to ensure that management directives are carried out.
the monitoring of controls: the process of assessing the effectiveness of controls over time and taking necessary remedial actions.       
内部控制包括五个要素:
(1)控制环境:它主要关注负责设计、实施和监督内部控制的人员的态度、认识和措施。
(2)风险评估过程:如何管理经营风险。
(3)信息系统与沟通。
(4)控制活动:确保管理层的指令得以执行的政策和程序。
(5)对控制的监督:及时评估控制的有效性并采取必要的补救措施。
6.In order to assess the operating effectiveness of controls in preventing and detecting material misstatement,the auditor performs tests of controls. Typical methods of controls testing include:
walkthrough tests, where a transaction is followed through the system;
observation of control activities, e.g. the inventory count;
computer aided audit techniques;
Reliance on internal control will reduce the amount of substantive testing of transactions required.
为了评价内控在防止或发现重大错报方面的运行有效性,注册会计师要进行控制测试,典型的控制测试的是包括:
穿行测试,追踪交易在财务报告信息系统中的处理过程;
观察控制活动,比如存货盘点;
计算机辅助审计技术。
对内部控制的信赖会减少所要求的对交易进行实质性测试的工作量。
7. Substantive procedures are those procedures designed to detect material misstatement. They include both tests of detail and analytical procedures.
实质性程序是设计的用于发现重大错报的审计程序,包括细节测试和分析程序。
8. Auditors have to perform a range of tests on the significant classes of transaction, account balances and disclosures to be reasonably sure that they are not misstated. These tests focus on what are known as financial statements assertions:
注册会计师都应当针对重要类别的交易,账户余额和披露进行一系列的测试,以合理确定它们没有错报。这些测试关注的就是财务报表认定。
transactions and events
交易和事项
Occurrence: 发生
Completeness: 完整性
Accuracy: 准确性 
Cut-off: 截止 
Classification: 分类
account balances
期末账户余额
Existence: 存在 
Rights and obligations: 权利和义务 Completeness: 完整性 
Valuation and allocation: 计价和分摊
presentation and disclosure
列报和披露
Occurrence and rights and obligations:
发生及权利和义务 
Completeness: 完整性 
Classification and understandability:
分类和可理解性 
Accuracy and valuation: 准确性和计价
9. 具体审计目标:
Occurrence-did the transactions and events recorded actual occur?
发生——交易和事项是否真实发生了?
Completeness-have all transactions, assets, liabilities and equity interests been recorded that should have been recorded?
完整性——所有应该记录的交易,资产,负债和权益都记录了?
Accuracy- have amounts, data and other information been recorded and disclosed appropriately?
准确性——金额,数据和其他信息已经正确地记录和披露?
Cut-off-have transactions and events been recorded in the correct accounting period?
截止——交易和事项都已经记录在正确的会计期间?
Classification and understandability-have transactions and events been recorded in the proper accounts and described and disclosed clearly?
分类和可理解性——交易和事项记录在正确的账户并且清楚描述和披露?
Existence-do assets, liabilities and equity interests exist?
存在——资产、负债和权益是否存在?
Rights and obligations-does the entity hold or control the rights to assets and are liabilities the obligations of the entity?
权利和义务——企业是否有控制资产的权利,负债是企业的义务?
Valuation and allocation-are assets, liabilities and equity interests included in the financial statements at appropriate values?
计价和分摊——报表中的资产、负债和权益金额正确?
10.取证方法
ISA 500 identifies eight types of procedures that an auditor can adopt to obtain audit evidence:
Inspection(检查) of records and documents;
Inspection of tangible assets;
Observation(观察)(looking at processes and procedures being performed;
Inquiry(询问)(seeking information from knowledgeable persons;
Confirmation(询证)(a specific type of enquiry, the process of obtaining a representation from a third party;
Recalculation(重新计算)(checking the mathematical accuracy of documents or records;
Re-performance(重新执行)(the auditor’s independent execution of procedures previously performed by entity staff;
Analytical procedures(分析程序).
国际审计准则确定了8种注册会计师可以获取审计证据的审计程序:
检查文件和记录;
检查有形资产;
观察(查看正在从事的活动或实施的程序);
询问(向知情的人员获取信息);
函证(从第三方获取陈述作为审计证据的过程);
重新计算(对记录或文件中的数据计算的准确性进行核对);
重新执行(注册会计师独立执行被审计单位员工原先执行过的程序);
分析程序。
11. The objective of controls in the revenue cycle are to ensure that:
sales are made to valid customers;
sales are recorded accurately;
all sales are recorded;
cash is collected within a reasonable period.
收入循环的目标是确保:
销售交易真实;       
销售交易均已正确计价;
销售交易均已登记入账;
现金在合理的期间被收回。
12. Sales controls tests
Tests of control should be designed to check that the control procedures are being applied and that objectives are being achieved. Example procedures include:
Sequence checks on invoices, dispatch notes and orders. Ensure that all items are included and that there are no omissions or duplications.
检查销售发票,发运凭证和订单的连续编号。确保所有的项目都包括在内,没有遗漏和重复。
Review the existence of evidence for authorization in respect of Orders authorized by sales/production manager
核查存在正确的授权:订单由销售经理或者生产经理授权。
Ensure invoices are signed to confirm that amounts have been posted and received in cash.
确定发票有签字,金额正确地过账并且已经收到现金。
Observe that control account reconciliations have been performed and reviewed.
观察应收账款明细账余额合计数与其总账余额的核对已经进行,并且进行了核查。
13. The objective of controls in the purchase cycle are to ensure that:
Orders are made for valid and necessary business purchases;
Appropriate inventory items are received and stored securely;
Purchases and related payables are recorded accurately;
Cash is paid within a reasonable period and recorded accurately.
采购循环的控制目标是为了确保:
订单是企业采购真实和必须的;
适当的存货已经收到和安全存储;
采购交易和应付账款记录准确;
现金已经在合理的期间支付和准确记录。
14. Purchases control tests
Obtain the ledger recording purchase orders; ensure each page has been signed by a responsible official to confirm all orders have been recorded and there are no gaps in the sequence of orders.
采购账户是否每页都有负责人的签字,是否记录了全部交易,订单是否连号。
Obtain a sample of purchase invoices; ensure each invoice has been signed by a responsible official to confirm checks on the invoice have been completed and the invoice is passed for payment.
采购发票是否由负责人员签字,发票检查已经完成并且传递等待支付。
Obtain a sample of credit notes; ensure each credit note is signed by a responsible official to confirm credit note details have been agreed to the relevant goods returned note.
贷项通知单是否有相应授权的人员签字,是否与退货单一致。
Review the purchase order for the relevant signature for approval.
检查采购订单是否有批准签字。
Review purchase invoice for evidence that invoice has been reviewed and checked.
检查采购发票是否被复核。
Review /observe the supplier reconciliation note to ensure the control has been complied with.
检查/观察供应商对账单调节表,确定是否存在控制。

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