2012CPA综合阶段英语—审计.docx

Unit 2Risk Assessment and Response, Audit Reportand Consideration on Special Items中国注册会计师审计准则第1211号通过了解被审计单位及其环境识别和评估重大错报风险作为专门规范风险评估的准则，规定注册会计师应当了解被审计单位及其环境，以充分识别和评估财务报表重大错报风险，设计和实施进一步审计程序。China Auditing Standards No.1211 Identifying and assessing the risks of material misstatement by understanding the entity and its environment states that auditors should understand the entity and its environment, in order to fully identify and assess the material misstatement risk of the financial statements, design and implement further audit procedures.注册会计师应当实施下列风险评估程序：Procedures of risk assessment are as follows:询问管理层和被审计单位内部其他相关人员Inquiries分析程序Analytical procedures观察和检查 Observation and inspection了解被审计单位及其环境总体要求：Overall requirements for the entity and its environment:注册会计师应当从下列方面了解被审计单位及其环境：The auditor should understand the entity and its environment as follows相关行业状况、法律环境与监管环境及其他外部因素Related industry status, legal and regulatory environment and other external factors 被审计单位的性质The nature of the entity被审计单位对会计政策的选择和运用The selection and application of accounting policy 被审计单位的目标、战略以及可能导致重大错报风险的相关经营风险The objectives, strategy and business risk that can lead to material misstatement risks对被审计单位财务业绩的衡量和评价Measurement and evaluation of financial performance被审计单位的内部控制The internal control了解被审计单位的内部控制 Understanding the Internal control of the entity内部控制的含义和要素The definition and elements of the internal control内部控制是被审计单位为了合理保证财务报告的可靠性、经营的效率和效果以及对法律法规的遵守，由治理层、管理层和其他人员设计与执行的政策及程序。 Internal controls are the policies and procedures designed and implemented by those charged with governance, management, and other persons to provide a reasonable assurance about the reliability of the financial report, efficiency and effectiveness of the operations and regulations compliance.对内部控制的责任被审计单位治理层、管理层和其他人员。The responsibility for the internal controlthose charged with governance, management, and other persons of the entity内部控制要素：控制环境、风险评估过程、与财务报告相关的信息系统与沟通、控制活动、对控制的监督。The elements of internal control: control environment, the process of risk assessment, information system and communication, control activities, supervision associated with financial reporting.与审计相关的控制内部控制的目标旨在合理保证财务报告的可靠性、经营的效率和效果及对法律的遵守。The internal control aims to provide a reasonable assurance about the reliability of the financial report, efficiency and effectiveness of the operations and regulations compliance. 注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。Auditors only need to understand and evaluate the internal controls associated with financial reporting, not all the internal controls. 对内部控制了解的深度The extent to understand the internal control注册会计师通过询问、观察、检查和穿行测试了解被审计单位的内部控制，以评价内部控制设计的是否合理以及是否得到执行。Auditors understand the internal controls of the entity by Inquiries, observation, inspection and walk-through test to evaluate whether the internal controls are designed reasonably and implemented effectively.内部控制的局限性Internal controls limitations在决策时人为判断可能出现错误和由于人为失误而导致内部控制失效。Mistakes and errors made by people may lead to internal control failure in decision-making.可能由于两个或更多的人员进行串通或管理层凌驾于内部控制之上而被规避。Two or more staff may be in collusion or the internal control is overridden and then evaded by the management.如果被审计单位内部行使控制职能的人员素质不适应岗位要求，也会影响内部控制功能的正常发挥。The staff in the charge of the control function are not competent, which may influence the effectiveness of the internal control.当实施某项控制的成本大于控制效果而发生损失时，就没有必要设置控制环节或控制措施。When the costs of implementation outweigh the benefits, there is no need to adopt the control measures.控制环境Control environment控制环境包括治理职能和管理职能，以及治理层和管理层对内部控制及其重要性的态度、认识和措施。良好的控制环境是实施有效内部控制的基础。因此，财务报表层次的重大错报风险通常源自于薄弱的控制环境。Control environment includes governance functions, management functions, the attitudes, cognition and measures of the management and those charged with governance to the internal control and its importance. Thus, risk of material misstatements at the financial statement level usually arises from weak control environment.控制环境对重大错报风险的评估具有广泛影响，控制环境本身并不能防止或发现并纠正各类交易、账户余额、披露认定层次的重大错报。Control environment have a wide influence on the assessment of material misstatement risk, but control environment itself cannot prevent, detect and correct the material misstatement of the transactions, account balances and disclosures at the assertion level.在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。 In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.对诚信和道德价值观念的沟通与落实The communication and fulfillment of the honesty and moral values对胜任能力的重视The emphasis on the competence治理层的参与程度The involvement of those charged with governance管理层的理念和经营风格Management philosophy and business style 组织结构及职权与责任的分配Organization structure, the division of functions and powers and the allocation of responsibility人力资源政策与实务Policies and practices of human resources 被审计单位的风险评估过程The process of risk assessment风险评估过程的作用是识别、评估和管理影响被审计单位实现经营目标能力的各种风险。The process of risk assessment aims to identify, assess and manage the risks that can affect the entitys capacities of achieving goal.注册会计师应当询问管理层识别出的经营风险，并考虑这些风险是否可能导致重大错报。Auditors should inquire the management about the identified risks and consider whether the risks can result in material misstatements.在审计过程中，如果发现与财务报表有关的风险因素，注册会计师可通过向管理层询问和检查有关文件确定被审计单位的风险评估过程是否也发现了该风险。When the risks relevant to financial reports are detected in auditing, the auditors should inquire the management and inspect the related documentation to make sure whether the management has detected the risks.信息系统与沟通Information system and communication注册会计师应当了解被审计单位内部如何对财务报告的岗位职责，以及与财务报告相关的重大事项进行沟通。Auditor should understand how the entity communicates on the responsibilities of financial reporting and other significant events relevant to financial statements控制活动Control activities控制活动是指有助于确保管理层的指令得以执行的政策和程序。包括与授权、业绩评价、信息处理、实物控制和职责分离等相关的活动。Control activities are the policies and procedures which help ensure that the managements order are executed, including authorization, performance measurement, information processing, physical control and the separation of duties, etc.授权 authorization授权的目的在于保证交易在管理层授权范围内进行。The purpose of the authorization is to ensure that the transactions are carried out with the scope of authorization.业绩评价 performance measurement注册会计师应当了解与业绩评价有关的控制活动，主要包括被审计单位分析评价实际业绩与预算的差异，以及对发现的异常差异或关系采取必要的调查与纠正。Auditors should understand the control activities associated with performance measurement, mainly including the analysis about the variance between actual performance and budget, and necessary investigation and correction due to the abnormal variance or relationships.信息处理information processing注册会计师应当了解与信息处理有关的控制活动，包括信息技术的一般控制和应用控制。被审计单位通常执行各种措施，检查各种类型信息处理环境下的交易的准确性、完整性和授权。Auditors should understand control activities associated with information processing, including general control and application control. The entity generally adopts various measures to check the accuracy, completeness and authorization of the transactions under various information processing circumstances.实物控制 physical control注册会计师应当了解实物控制，主要包括了解对资产和记录采取适当的安全保护措施，对访问计算机程序和数据文件设置授权，以及定期盘点并将盘点记录与会计记录相核对。Auditors should understand the physical control, including the protective measures against the assets and records, the authorization for access to computer programs and data, making periodic review and comparing inventory count records with accounting records. 职责分离 separation of duties注册会计师应当了解职责分离，主要包括了解被审计单位如何将交易授权、交易记录以及资产保管等职责分配给不同员工，以防范舞弊或错误。Auditors should understand the separation of duties, including how the entity allocates the responsibilities of authorization, recording and asset custody to different staffs to prevent fraud and errors.对控制的监督supervision对控制的监督是指被审计单位评价内部控制在一段时间内运行有效性的过程，该过程包括及时评价控制的设计和运行，以及根据情况的变化采取必要的纠正措施。The monitoring is the process to evaluate the effectiveness of internal control in a given period, including the design and operation of internal control on a timely basis and corrective measures when necessary.被审计单位通过持续的监督活动、专门的评价活动或两者相结合，实现对控制的监督。The entity supervises the internal control by sustainable supervision, specific assessment or the combination above.评估重大错报风险Assessing the risk of material misstatements 评估财务报表层次和认定层次的重大错报风险Assessing the risk of material misstatements at the financial statement and assertion level在评估重大错报风险时，注册会计师应当实施下列审计程序。Audit procedures are as follows:在了解被审计单位及其环境的整个过程中，结合对财务报表中各类交易、账户余额和披露的考虑，识别风险。Identify the risks by considering the transactions, account balances and disclosures in the financial reports in the process of understanding the entity and its environment.将识别出的风险与认定层次可能发生错报的领域相联系。Combine the identified risks with the misstatements that may happen at the assertion level评估识别出的风险，并评价其是否更广泛地与财务报表整体相关，进而潜在地影响多项认定。Assess the identified risks and evaluate whether they have a pervasive effect on the financial reports and then on several assertions.考虑发生错报的可能性Probability of misstatement 如果通过对内部控制的了解发现下列情况，并对财务报表局部或整体的可审计性产生疑问，注册会计师应当考虑出具保留意见或无法表示意见的审计报告：（1）被审计单位会计记录的状况和可靠性存在重大问题，不能获取充分、适当的审计证据以发表无保留意见；（2）对管理层的诚信存在严重疑虑。必要时，注册会计师应当考虑解除业务约定。Auditor should consider expressing a qualified or disclaimer of opinion if he detects the circumstances below and have doubts about the auditability of the financial statements partially or wholly.There exists material problems about the condition and reliability of the accounting records so that he cannot obtain sufficient and appropriate audit evidence to express an unqualified opinion.There exists material doubt about the honesty of the entity. When necessary, auditors should consider terminating the engagement. 如果认为仅通过实质性程序获取的审计证据无法将认定层次的重大错报风险降至可接受的低水平，注册会计师应当评价被审计单位针对这些风险设计的控制，并确定其执行情况。 If the risk of material misstatements at the assertion level cannot be reduced to an acceptable level only by the audit evidence obtained from substantive procedures, the auditors should evaluate the design and implementation of the internal control. 对风险评估的修正 The modification of the risk assessment注册会计师对认定层次重大错报风险的评估，可能随着审计过程中不断获取审计证据而做出相应的变化。Auditor may modify the assessment of the material misstatements at the assertion level when he obtains audit evidence constantly.评估重大错报风险是一个连续和动态地收集、更新与分析信息的过程，贯穿于整个审计过程的始终。Assessing the risk of material misstatements is a continuous and dynamic process to collect, update and analyze information, which passes through the entire audit process.财务报表层次重大错报风险与总体应对措施 Risk of material misstatement at financial statement level and overall responses注册会计师应当针对评估的财务报表层次重大错报风险确定下列总体应对措施：Auditors should evaluate and response to the following material misstatement risks at Financial Statement level:向项目组强调保持职业怀疑的必要性。Emphasize to the audit team on the necessity to maintain the professional skepticism指派更有经验或具有特殊技能的审计人员，或利用专家的工作。Appoint auditors with more experience and special skills, or use the experts work.提供更多的督导。对于财务报表层次重大错报风险较高的审计项目，项目组的高级别成员，如项目合伙人、项目经理等经验较丰富的人员，要对其他成员提供更详细、更经常、更及时的指导和监督并加强项目质量复核。Provide more monitoring. To the audit project with high risk of material misstatement at financial statement level, the senior member of the team, e.g. team partner, team manager or other auditors with rich experience, should provide guidance and monitoring more in detail, frequently and timely and strength the quality review.在选择拟实施的进一步审计程序时融入更多的不可预见的因素。Integrate unforeseeable elements into further audit procedures.对拟实施审计程序的性质、时间安排和范围做出总体修改。Amend the nature, timing and extent of further audit procedures as a whole.拟实施进一步审计程序的总体审计方案包括实质性方案和综合性方案。其中，实质性方案是指注册会计师实施的进一步审计程序以实质性程序为主；综合性方案是指注册会计师在实施进一步审计程序时，将控制测试与实质性程序结合使用。The auditors general approach to the audit may consist of either a substantive approach, in which substantive procedures are emphasized, or a combined approach, in which both tests of controls and substantive procedures are used.当评估的财务报表层次重大错报风险属于高风险水平时，拟实施进一步审计程序的总体方案往往更倾向于实质性方案。When the assessed risk of material misstatement at the financial statement level is high, the substantive procedures are preferred.在设计进一步审计程序时,注册会计师应当考虑下列因素：In designing further audit procedures that are responsive to the assessed risks, the auditor should consider:风险的重要性The significance of the risk重大错报发生的可能性The probability of material misstatements.涉及的各类交易、账户余额和披露的特征The characteristics of the transactions, account balances and disclosures.被审计单位采用的特定控制的性质The nature of specific control in the entity.注册会计师是否拟获取审计证据，以确定内部控制在防止或发现并纠正重大错报方面的有效性Whether the auditor expects to test the effectiveness of internal control to prevent or detect and correct material misstatements.控制测试Test of control 一、控制测试的含义Definition of test of control控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。Tests of control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.当存在下列情形之一时，注册会计师应当实施控制测试：（1）在评估认定层次重大错报风险时，预期控制的运行是有效的；（2）仅实施实质性程序并不能够提供认定层次充分、适当的审计证据。Tests of controls are performed when:The auditors risk assessment of material misstatement at the assertion level is based on the assumption that controls are operating effectively.When substantive procedures alone are insufficient to obtain sufficient and appropriate evidences at the assertion level.控制测试采用审计程序的类型包括询问、观察、检查、重新执行。Tests of controls include inquiries, observation, inspection and reperformance.询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.观察。观察是测试不留下书面记录的控制（如职责分离）的运行情况的有效方法。Observation. Observation is an effective method to test the operation of internal control （e.g., separation of duties） without written record. 检查。对运行情况留有书面证据的控制，检查非常适用。Inspection. Inspection applies to inspect the internal control with written evidence about the operation.重新执行。通常只有当询问、观察和检查程序结合在一起仍无法获得充分的证据时，注册会计师才考虑通过重新执行来证实控制是否有效运行。Reperformance. Only when inquiry, observation and inspection cannot obtain sufficient evidence, auditors consider reperformance to confirm whether the internal control operates effectively.二、控制测试的时间Timing of test of controls控制测试的时间包含两层含义：一是何时实施控制测试；二是测试所针对的控制适用的时点或期间。Timing of test of internal controls means:when to perform the test of internal controls;the time point and period applied of the control注册会计师应当根据控制测试的目的确定控制测试的时间，并确定拟信赖的相关控制的时点或期间。Auditors should determine the timing of the test of internal control and then the time point and period of the relevant controls that are ready to be trusted.三、控制测试的范围 The extent of the test of control控制测试的范围，是指某项控制活动的测试次数。注册会计师应当设计控制测试，以获取控制有效运行的充分、适当的审计证据。The extent of the test of control is the times of the test for some control activity.Auditors should design the test of controls to obtain sufficient and appropriate evidence about the effective operation of the control 实质性程序 Substantive procedures一、实质性程序的含义Definition of substantive procedures实质性程序是指用以发现认定层次重大错报的审计程序。实质性程序包括对各类交易、账户余额、披露的细节测试以及实质性分析程序。 Substantive procedures are audit procedures designed to detect material misstatements at the assertion level. They consist of tests of details of transactions classes, account balances and disclosures, and substantive analytical procedures.通常有两种类型的实质性程序：There are two types of substantive procedures:细节测试Test of details实质性分析程序Substantive analytical procedures细节测试是对各类交易、账户余额和披露的具体细节进行测试，目的在于直接识别财务报表是否存在重大错报。实质性分析程序仍然是分析程序，主要是通过研究财务数据和非财务数据间的关系以评价信息，用以识别各类交易、账户余额和披露及相关认定是否存在错报。Test of details applied to transaction, account balances and disclosure determines whether there exist material misstatements in the financial statements. Substantive analytical procedure is an analytical procedure by a study of plausible relationships among both financial and non-financial data, which is used to identify misstatements in relevant assertions of transactions, balances and disclosures.分析程序作为实质性程序更适用于大量且存在可预测关系的交易（例如工资薪金）。细节测试则适用于获取账户余额的相关信息，例如存货或应收账款。Analytical procedures as substantive procedures tend to be appropriate for large volumes of predictable transactions （for example, wages and salaries）. Test of details may be appropriate to gain information about account balances, for example, inventory or trade receivables.二、实质性程序的时间Timing of substantive procedures总体原则Overall principals：由于实质性程序的目的在于更直接地发现重大错报，在期中实施实质性程序时更需要考虑其成本效益的权衡；The substantive procedures aim to detect the material misstatements more directly, so auditors should weigh its costs and benefits in implementing substantive procedures in the interim period. 对于以前审计中通过实质性程序获取的审计证据，注册会计师则采取了更加慎重的态度和更严格的限制。Auditors are more cautious and strict with the evidence obtained by substantive procedures in the previous years auditing三、实质性程序的范围Extent of substantive procedures在确定实质性程序的范围时，注册会计师应当考虑评估的认定层次重大错报风险和实施控制测试的结果。注册会计师评估的认定层次的重大错报风险越高，需要实施实质性程序的范围越广。如果对控制测试结果不满意，注册会计师应当考虑扩大实质性程序的范围。When determine the extent of substantive procedures, auditors should consider assessed risk of material misstatement at the assertion level and the result of the test of contr