审计英语货币资金的审计

1、审计英语货币资金的审计一、考情分析本章属于次重点章节，针对库存现金的监盘、银行存款的函证和其他货币资金的审计程序这三个知识点可能会与其他章节结合在简答题中考查。二、专业词汇函证：Confirmation消极式函证：Negativeconfirmation积极式函证：Positiveconfirmation现金监盘：Cashcountandsupervision突击性检查：Surpriseinspection存在性认定：Assertionofexistence或有负债：Contingentliabilities审计工作底稿：Auditworkingpapers金融机构：Financialinst

2、itutions银行余额：Bankbalance现金等价物：Cashequivalent资产负债表日：Balancesheetdate手上的现金：Cashonhand出纳:Cashier审计目标：Auditingobjective其他货币资金：Othermonetaryassets三、重点、难点讲解I.监盘库存现金(1)审计目标：验证库存现金存在性。(2)监盘范围：企业各部门保管的所有现金，包括已收到但未存入银行的现金、零用金、找换金等。I.Supervisionofcashcount11) Auditingobjective:testtheexistenceofcashonhand(2) S

3、copeofsupervisionofcounting:allcashkeptbyeachdepartment,includingcashreceivedbuthasnotbeendepositedinbank,pettycashandexchangecash.(3)监盘时间：一般选择在上午上班前或下午下班时进行，存放在两处(含)以上的现金应同时盘点。(3) Timeforsupervisionofcounting:generally,carryingcountbeforestartingworkinthemorningorafterworkintheafternoon.Cashkeptinm

4、orethantwoplacesshouldbecountedatthesametime.(4)监盘方式：突击检查。(4) Methodofsupervisionofcounting:surpriseinspection.(5)参加人员：出纳员、被审计单位会计主管人员、注册会计师。(5) Participant:cashier,accountantinchargeoftheauditee,CPA.(6)清点要求：由出纳清点现金，注册会计师现场监督。(6) Countingrequirement:cashcountshouldbecarriedoutbycashierandCPAsupervis

5、ethecounting.(7)注意事项：若有充抵库存现金的借条、代保管的工资、未提现支票、未作报销的原始凭证，应在“库存现金监盘表”中注明或作出必要的调整；(7) MatterstheCPAshouldpayattentionto:TheIOUsubstitutedforcash,custodialpayroll,checksnotwithdrew,originalvouchersnotreimbursedshouldbenotedoradjustedinthetableofsupervisionofcashonhandcount.对未能在资产负债表日进行监盘的，则需在监盘日确定监盘余额，然

6、后倒推计算、调整至资产负债表日的金额； Forcashcountthatisnotbeabletobesupervisedonbalancesheetdate,thebalanceofsupervisionofcountshouldbedeterminedonthedateofsupervisionofcountandcomputedandadjustedtheamountofcashonbalancesheetdate.资产负债表中货币资金项目中的库存现金数额应以结账日实有数额为准(理解)。 Thebalanceofcashonhandincludedincashandcashequival

7、entitemsonbalancesheetdateshouldbedeterminedbasedontheactualamountontheclosingdate(understand).n.函证银行存款余额函证银行存款余额是证实资产负债表所列银行存款是否存在的重要程序(存在性)。n.ConfirmationofbankbalanceConfirmationofbankbalanceisanimportantproceduretoverifywhetherbankbalanceshowninthestatementoffinancialpositionactuallyexistsornot(

8、existence).(1)函证的必要性：注册会计师应当对银行存款(包括零余额账户和在本期内注销的账户)及与金融机构往来的其他重要信息实施函证程序。(1) Necessityofconfirmation:CPAshouldcarryoutconfirmationproceduresforbankdeposit(includingzerobankbalanceaccountandbankaccountscancelledinthecurrentperiod)andotherimportantinformationwithfinancialinstitutions.除非有充分证据表明某一银行存款及

9、与金融机构往来的其他重要信息对财务报表不重要且与之相关的重大错报风险很低。如果不对这些项目实施函证程序，注册会计师应当在审计工作底稿中说明理由。Unlesstherearesufficientevidencesshowingthatcertainbankdepositandotherinformationwithfinancialinstitutionsareimmaterialtofinancialstatementandrelatedriskofmaterialmisstatementisverylow.Ifnoconfirmationproceduresareperformedforth

10、oseitems,CPAshouldstatereasonsinauditworkingpapers.(2)函证目标：了解企业资产的存在(存在性)；发现企业未登记的银行借款和未披露的或有负债(完整性)。(2)Confirmationobjectives：©understandtheexistenceofcompany;sassets(existence);findoutbankloannotrecordedandcontingentliabilitiesnotdisclosed(completeness).(3)函证对象：向被审计单位在本年存过款(含外埠存款、银行汇票存款、银行本票存

11、款、信用卡存款、信用证保证金存款)的所有银行发函，其中包括零余额账户和在本期内注销的账户。(3) Confirmationobjects:CPAshouldsendbankconfirmationlettertoallbanks(includingdepositinothercities,bankdraft,banknote,creditcarddeposit,margindepositforcreditsecurity)thattheauditeehasdepositedwith.Thezerobankbalanceaccountandbankaccountscancelledincurre

12、ntperiodarealsoincluded.(4)函证方式：积极式函证。(4) Methodofconfirmation:positiveconfirmation.(5)函证时间：资产负债表日后。(5) Timeforconfirmation:afterbalancesheetdate.m.其他货币资金的审计Auditprocedureofothermonetaryassets(一)对定期存款的审计Auditprocedureoffixedtermdeposit如果被审计单位有定期存款，注册会计师可以考虑实施以下审计程序。Iftheauditeehavefixedtermdeposit,C

13、PAmayconsidertoimplementthefollowingauditprocedures.1 .向管理层询问定期存款存在的商业理由并评估期合理性。Inquirethemanagementofthecommercialreasonoffixedtermdepositandevaluatetherationality;2 .获取定期存款明细表，检查是否与账面记录金额一致，存款人是否为被审计单位，定期存款是否被质押或限制使用。Obtainfixedtermdepositdetailedlistandcheckwhetheritcomplieswithaccountingrecord,w

14、hetherthedepositoristheauditee,whetherthefixedtermdepositispledgedandwhethertheuseofdepositislimited;3 .在监盘库存现金的同时，监盘定期存款凭据。Whensupervisingcashonhandcount,supervisefixedtermdepositevidence.如果被审计单位在资产负债表日有大额未到期的定期存款，并基于对风险的判断考虑选择在资产负债表日实施监盘。Iftheauditeehaslargeamountfixedtermdepositonthebalancesheetd

15、ate,supervisingcountonthebalancesheetdateshouldbeconsideredbasedonrisk;4 .对未质押的定期存款，检查开户证实书原件，以防止被审计单位提供的复印件是未质押(或未提现)前的原件的复印件。Astotheunpledgedfixedtermdeposit,inspecttheoriginaldocumentofopeningaccountinordertopreventthatthecopyprovidedbytheauditeeisthecopyofunpledged(orunwithdrawn)originaldocument

16、.在检查时，还要认真核对相关信息，包括存款人、金额、期限等，如有异常需实施进一步审计程序。Wheninspecting,relevantinformationshouldbecheckedincludingdepositor,amountandtermandsoon,ifthereisanyabnormalcircumstance,furtherauditproceduresareneeded.5 .对已质押的定期存款，检查定期存单，并与相应的质押合同核对。Astothepledgedfixedtermdeposit,inspectthecopiesoffixedtermdepositdocu

17、mentsandcheckthemwithrelatedpledgingcontracts.对于质押借款的定期存单，关注定期存单对应的质押借款有无入账，对于超过借款期限但仍处于质押状态的定期存款，还应关注相关借款的偿还情况，了解相关质权是否已被行使；对于为他人担保的定期存单，关注担保是否逾期及相关质权是否已被行使。Astothefixedtermdepositdocumentofpledgedborrowing,focusonthatpledgingcontractscorrespondingwithfixedtermdepositdocumentshavebeenrecordedintoth

18、eledger,astothefixedtermdepositthatexceedsborrowingtermlimitationbutisstillinpledgingstate,focusontheloanpaybackandunderstandwhetherrightofpledgehasbeenexercised;astothefixedtermdepositdocumentguaranteedforothers,focusonwhethertheguaranteeexceedsthelimitandrelevantrightofpledgehasbeenexercised;6 .函证

19、定期存款相关信息。Confirmtherelevantinformationoffixedtermdeposit;7 .结合财务费用审计测算利息收入的合理性，判断是否存在体外资金循环的情形。Testtherationalityofinterestincomecombinedwithfinanceexpenseauditandjudgewhetherthereisthecircumstanceoffundscirculationbeyondthesystem;8 .在资产负债表日后已提取的定期存款，核对相应的兑付凭证等。Checktherelatedpaymentvoucherofthefixe

20、dtermdepositwithdrawnafterthebalancesheetdate;9 .关注被审计单位是否在财务报表附注中对定期存款给予充分披露。Focusonwhethertheauditeehassufficientlydisclosedfixedtermdepositinthefinancialstatementsnotes.(二)对其他货币资金审计的特殊关注Itemsofothermonetaryfundthatneedtobepaidattention除定期存款外，注册会计师对其他货币资金实施审计程序时，通常可能特别关注以下事项：Besidesfixedtermdeposi

21、t,theCPAmaypayattentiontothefollowingitemswhenperformingauditproceduresonothermonetaryassets.(1)保证金存款的检查，检查开立银行承兑汇票的协议或银行授信审批文件。可以将保证金账户对账单与相应的交易进行核对，根据被审计单位应付票据的规模合理推断保证金数额，检查保证金与相关债务的比例和合同约定是否一致，特别关注是否存在有保证金发生而被审计单位无对应保证事项的情形。Cashdepositcheck,checktheagreementofacceptancebillofopeningbankorbankcre

22、ditapprovaldocuments.Checkthestatementofcashdepositaccountandtherelatedtransactions,deducetheamountofcashdepositaccordingtothescaleofnotespayableoftheauditee,checkwhethertheproportionofcashdepositandrelateddebtcomplieswithcontractagreement,payattentiontothatwhetherthereisanycircumstancethatcashdepos

23、itoccurswhiletheauditeedoesnothavecorrespondingguarantymatters.(2)对于存出投资款，跟踪资金流向，并获取董事会决议等批准文件、开户资料、授权操作资料等。如果投资于证券交易业务，通常结合相应金融资产项目审计，核对证券账户名称是否与被审计单位相符，获取证券公司证券交易结算资金账户的交易流水，抽查大额的资金收支，关注资金收支的财务账面记录与资金流水是否相符。Astothedepositedinvestmentfund,trackthefundflowandobtaindecisionofboardofmeetingsuchasappro

24、valdocuments,accountinformationandauthorizationoperationdata.Ifinvestinginsecuritytransactionbusiness,combiningwithfinancialassetprojectaudit,checkwhethersecurityaccountnamecomplieswiththeauditee,obtainthetransactionflowingofsecuritytransactionsettlementfundaccountofsecuritycompany,spotchecklargeamo

25、untfundreceiptandexpenditure,payattentiontothatwhetherthefinancialaccountingrecordoffundsreceiptandexpenditurecomplywithfundsflowing.同步系统训练1.在A公司2012年度财务报表进行审计时，M注册会计师负责审计货币资金项目。A公司在总部和营业部均设有出纳部门。M注册会计师打算分别在2013年1月3日和2013年1月4日两天对总部和营业部的库存现金进行监盘。为顺利监盘库存现金，M注册会计师在监盘前一天通知A公司出纳人员做好监盘准备。监盘时，出纳人员和注册会计师同时在

26、场，为保证盘点结果准确无误，M注册会计师当场盘点现金，在与现金日记账核对后填写“库存现金监盘表”，并亲自签字后形成审计工作底稿。要求：(1)监盘库存现金主要针对哪项认定？(2)请指出上述库存现金监盘工作中有哪些不当之处，并提出改进建议。答案：(1)监盘库存现金主要针对的是存在认定。(2)没有同时监盘总部和营业部库存现金的做法不当。M注册会计师应组织同时监盘总部和营业部的库存现金，若不能同时监盘，则应对后监盘的库存现金实施封存。Answer(1) Supervisionofcashcountisprimarilyforassertionofexistence.(2) Thefactthatthesupervisionofcashcountatheadofficeandbranchesnotconductedsimultaneouslyisinappropriate.MCPAshouldsupervisethecashcountatheadofficeand