英语班1402全26讲讲义

1、专题三 审计工作底稿一、考情分析从情况来看，本章在 2013 年考查了一道简答题。往往和具体审计程序相联系，要注意工作底稿与监盘、函证等具体程序相联系的简答题，如分析工作底稿并纠错。同时需要关注识别特征、审计工作底稿归档前后的变动、归档期限与保存期限等内容。二、专业词汇审计工作底稿：Auditation/Audit working pr审计工作底稿的存在形式（纸质、电子介质、其他介质）：The forms of auditr, electronic, other forms）ation（p识别特征：Identification characteristics /Recognitionfeatu

2、res审计：Audit file归档：Filing审计工作底稿归档的期限：Filing Deadline审计工作底稿归档后的变动：The Change of审计工作底稿的保存期限：Storage Life of函证：Confirmationof Audit AuditAuditationation after Filing ation监盘：Superviof inventory count三、重点、难点讲解 .审计工作底稿的性质 .The nature of audit（一）审计工作底稿的存在形式ation存在形式：纸质电子介质 其他介质电子或其他介质形式的应可以通过打印等方式，转换成纸质形式

3、的审计工作底稿，并与其他纸质形式的审计工作底稿一并归档，同时，单独保存这些以电子或其他介质形式存在的审计工作底稿。（一）The forms of auditationExistence form: pr, electronic, other formsElectronic and other forms can be convertedo pr auditation by pring,and filed with othration, meanwhile, save those electronic and other formsofation separay.对底稿的控制的目的：1.使审计工

4、作底稿清晰地显示其生成、修改及复核的时间和；2.在审计业务的所有阶段，尤其是在项目组成员共享信息或通过互联网将信息传递给其他时，保护信息的完整性和安全性；3.防止改动审计工作底稿；4.允许项目组和其他经的为适当履行职责而接触审计工作底稿。The pure of audit firm controlling theation:To show the timing and staff of producing, modifying and re-checking;To keep the completeness and safety of the information during any st

5、ages of the audit, lly when project members sharing the information or sharing the information to otherespeviaernet;3. Prevent unauthorized amending of the auditation;4. Permisof project members and other authorized stacs to the auditation when there is a need to perform duties.（二）审计工作底稿通常包括的内容业务类：总

6、体审计策略、具体审计计划、分析表、问题备忘录、事项概要、询证函回函、管理层书、核对表、有关事项的往来函件（包括电子邮件），以及对被审计文件的摘要或复印件等。（二）The content usually included in auditationBusiness class: general audit strategies, specific audit plan,yses table, Imemoranda, summaries of significant matters, letters of confirmation and represenesion,checklists, cor

7、respondence （includingor copies of the entitys records.）concerning significant matter, abstracts管理类：业务约定书、管理他（如其他会计师、项目组或项目组与被审计举行的会议、与其、等）的沟通文件及错报汇总表等。Management class: engagement letter, management letter, minutes of project team orproject team and auditee, communications with othrofesals（other CP

8、A,lawyers, spelists）and missement summary.（三）审计工作底稿通常不包括的内容审计工作底稿通常不包括1.已被取代的审计工作底稿的草稿或财务报表的草稿；2.对不全面或初步思考的；3.存在印刷错误或其他错误而作废的文本；4.重复的文件等。（三）The content usually excluded in auditationAuditation usually does not include.SupersededNotestdrafts ofreflectworking prs or finanplete or preliminaryl s

9、ements;thinking;Previous copies ofDuplicates ofs corrected for typographical or other errors;s. 具体项目或事项的识别特征. Recognition features of specific items识别特征是指被测试的项目或事项的征象或标志。识别特征通常具有唯一性，这种特性可以使其他根据识别特征在总体中识别该项目或事项并重新执行该测试。Recognition features is the signs of the tested project or items. Recognition feat

10、uresare usually unique, this features can help otherson identify project or items and to re-perform the test according to the recognition features.（1）如在对被审计生成的订购单进行细节测试时，会计师可能以订购单的日期或其唯作为测试订购单的识别特征。（1）For exle, when performing a detailed test of purchase orders, CPA may use thedates or order numbers

11、 of purchase orders as recognition features of purchase order fortesting.（2）对于需要选取或复核既定总体内一定金额以上的所有项目的审计程序，会计师可以记录实施程序的范围并指明该总体。例如，存款账中一定金额以上的所有会计分录。（2）For a procedure requiring selection or review of all items over a specific amount,CPA can record the scope of the procedures and indicate the total.

12、 For exaccounting entries of certain amount in bjournal.le, all（3）对于需要系统化抽样的审计程序，抽样间隔来识别已选取的样本。会计师可能会通过样本的来源、抽样的起点及（3）For a procedure requiring systematic sling, CPA may use the source recordingthe sles, starting poand the slingerval to identify the selected sles.（4）对于需要询问被审计中特定的审计程序，会计师可能会以询问的时间、被询

13、问人的及职位作为识别特征。（4）For a procedure requiring inquiries of specific entitynel, CPA may use thedates of inquires and the names and job designations of the entityidentification characteristic.nel as（5）对于观察程序，会计师可以以观察的对象或观察过程、相关被观察及其各自的责任、观察的地点和时间作为识别特征。（5）For an observation procedure, CPA may use the pros

14、 or matter being observed,and where and when the observation was carried out as identification characteristic. 审计工作底稿的归档. Auditation filing（一）审计工作底稿归档工作的性质在审计日后将审计工作底稿归整为最终审计是一项事务性的工作，不涉及实施新的审计程序或得出新的结论。（一）The nature of auditation filingThe completion of the assembly of the auditation after the date

15、 of the auditors report is an administrative proprocedures or the drawing of newst does not involve the performance of new audits.如果在归档期间对审计工作底稿作出的变动属于事务性的，会计师可以作出变动，主要包括：删除或废弃被取代的审计工作底稿；对审计工作底稿进行分类、整理和交叉索引；3.对审计归整工作的完成核对表签字认可；4.在审计日前获取的、与项目组相关成员进行并达成一致意见的审计。ation during the final assembly include:C

16、hanges may, however, be made to the auditpros if theyDeletingSorting,（二）审计are administrative in nature, mainlyor discarding supersededation;collating and cross referencing working的结构ation（二）The structure of audit file1.性1. Permanent audit file定义：性是指那些内容相对稳定，具有长期使用价值，并对以后审计工作具有重要影响和直接作用的审计。Definition

17、: permanent audit file are files which record stable, long-term use valuecontent, and has significant influenand direct impact on future audit work.特征：内容稳定（变动较少）、重要的、有长期使用价值（对以后审计工作具有影响和直接作用）等。Characteristics: stable content（less adjustments）, important, long-term use value（has significant influenan

18、d direct impact on future audit work）etc.项目：（1）审计项目管理：审计业务约定书；各期审计。、董事会成员（2）被审计计手册。背景资料：组织结构；管理层和财务；关联方资料；会（3）法律事项资料：公司章程、历次董事会会议纪要；重要合同、协议等文件的复印件；有关土地、建筑物、厂房和设备等资产文件的复印件。Project lists:（1）Audit project management: engagement letter; each periods audit file lists.（2）Background of the auditee:anizatio

19、n structure, management level and finanlstaff, member list of board of directors; related party information; accounting manual.（3）Legal matters information: articles of assotion, business license, previousboard of directors meeting 2.当期2. Period filesrecords; important contract定义：当期是指那些内容经常变化，主要供当期和

20、下期审计使用的审计。例如，总体审计策略和具体审计计划。Definition: Period filesrecord those contents are variable, provided for currentperiod and next period audit. For exle, general audit strategy and specific audit plan.特征：内容每年变动、本次审计使用或下次审计参考等。Characteristic: Contents change every year and only for the current period audit

21、ornext audit for the pure of referen.项目：（1）沟通和相关工作底稿：审计；与治理层、管理层的沟通和；管理。（2）审计完成阶段工作底稿：审计工作完成情况核对表；管理层书原件；事项概要；错报汇总表；被审计财务报表和试算平衡表；有关列报的工作底稿；财务报表所属期间的董事会会议纪要；总结会会议纪要。（3）审计计划阶段工作底稿：总体审计策略和具体审计计划；被审计会计师的指示；预备会会议纪要。提交资料；主审（4）特定项目审计程序表：舞弊；持续经营；对的考虑；关联方。进一步审计程序工作底稿：进一步审计程序表；有关控制测试工作底稿；有关实质性程序工作底稿。合并财务报表的工

22、作底稿（如适用）Project lists:（1）Audit working prs related to communication and reporting : audit reports; reportsand communication（2）Audit significant event of auditee; auditwith management level; engagement letter.ation of completion stage: completion check lists; management letter;mmary; total missement

23、lists; finanl sement and trial balanceation about presenion; boards meeting summary duringfinanl sementperiod; summing-up meeting summary.ation of planning stage: general audit strategy and specific audit the auditee; the instructions of the chief CPA; preliminary meeting（3）Auditplan; data lists of

24、summary.（4）Procedures lists of specific audit project: fraud; going concern; considerationof the law; related party.（5）Further audit proceduresation: further audit procedure list;about substantive procedure.ationabout test control;（6）Consolidated finanationl sementation （Applicable）（三）审计工作底稿归档的期限（三）

25、Filing deadline of auditation已完成审计业务：审计日后 60 天内Finished audit engagement: not more未完成审计业务：审计业务中止后的 60 天内Unfinished audit engagement: not moren 60 days after auditors report daten 60 days after the date of audit engagementsuspen.（四）审计工作底稿归档后的变动（四）The change of audit变动：修改现有审计工作底稿ation after filing增加新的

26、审计工作底稿Variation:Amendments of current auditationAdd new audit原则：ation会计师不得在规定的保存期限届满前删除或废弃任何性质的审计工作底稿。Principle:CPA cannot delete or abandon any audit需要变动审计工作底稿的情形ation before the expiration prescribed.1.会计师已实施了必要的审计程序，取得了充分、适当的审计并得出了恰当的审计结论，但审计工作底稿的不够充分。2.审计得出新的结论。日后，发现例外情况要求会计师实施新的或追加审计程序，或导致会计师Ci

27、rcumstanof needing changing auditation1. The auditor has performed nesary audit procedures and obtained sufficient andappropriate audit evidence and get the appropriate audit ation is not sufficient.2. After the auditors report date, exceptional cases arebut the record of auditidentified to require

28、theauditor performing new or additional audit procedures or lead to situationt the auditorobtains new.变动审计工作底稿时的要求在完成最终审计事项：的归整工作后，如果对工作底稿进行了变动，会计师均应当下列修改或增加审计工作底稿的理由；修改或增加审计工作底稿的时间和，以及复核的时间和The recording requirements of changing audit。ationation, CPA should recordAfter final filing, if there is any

29、 following:1. The reason of changing or addingchange oftheauditor addingation;audit2. The time,nel of review.nel of modifyingation and the time and（五）审计工作底稿的保存期限（五）Storage Life of auditation已完成审计业务：自审计日起至少保存 10 年未完成审计业务：自业务中止日起至少保存 10 年Finished audit engagement:Unfinished audit engagement:east ten y

30、earssince the auditors report date.east ten years after the date of audit engagementsuspen.连续审计：当期归整的中可能包括以前年度获取的资料（有可能是 10 年以前）。会计师应视为当期取得并至少保存 10 年。Continuous auditing: current audit files may include previous years information（may be 10 years ago）. CPA should treat it as current information and k

31、e ten years.同步系统训练leastA会计师负责审计甲公司 2012 年度财务报表。与审计工作底稿相关的部分事项如下:（1）A会计师在具体审计计划中拟对固定资产采购与付款循环采用综合性方案,因在测试控制时发现相关控制运行无效,将其改为实质性方案,重新编制具体审计计划工作底稿,并替代原具体审计计划工作底稿。（2）A会计师拟利用 2011 年度审计中获取的有关存货和成本循环的控制运行有效性的审计,将信赖这些控制的理由和结论于审计工作底稿。（3）A会计师在对销售进行细节测试时,将相关销售于审计工作底稿。所载明的日期以及商品的名称、规格和数量作为识别特征（4）审计日后,A会计师对在审计日前收到的应付账款询证函回函中存在的差异,确认其金额和性质均不,并于审计工作底稿。在归整审计在完成审计时,A会计师删除了固定资产减值测试审计工作底稿初稿。归整工作后,A会计师收到一份应收账款询证函回函,其结果显示无差异。A要求:会计师将其归入审