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1、Good is good, but better carries it.精益求精，善益求善。审计英语讲义-2008年注册会计师审计考试英语辅导讲义一、相关背景1、2008年注册会计师全国统一考试将在会计、审计和财务成本管理三门课程中增加10分的英语附加题。这一变化主要是为了满足中国经济和行业发展对国际型人才的需要。财政部CPA考试委员会将逐步推广英文附加题到其他考试科目中。据此看来，在CPA各科考试中加试英语将是一个趋势。2、增加英语附加题后，会计、审计、财务成本管理的总分为110分，及格分仍为60分，总体考试时间不变。英语附加题要求用英语回答，所以考生朋友们一定要根据本人英语水平选择作答。有
2、一定英语基础（大学英语四、六级水平，掌握一定的财经英语词汇），打算选答英语附加题的考生朋友应该合理规划和安排时间，在考试时认真阅读试卷首页的特别提示和答题导语，争取尽可能多的在英语附加题上拿分。英语基础较薄弱的考生朋友不要慌乱，心态要放平和，力争前面的100分，如果时间允许可尝试做英语附加题。二、可能的题型因为只有10分的英语题，所以估计出客观题的可能性不大，很有可能是主观题，并且是专业题。题型可能包括：名词解释，英汉互译，问答（理论性的或业务性的）。从2007年会计、审计两门课的英语加试题判断，出业务核算和以计算为主的专业题的可能性较大。三、审计英语讲解Auditing一、鉴证业务与外部审计
3、AssuranceengagementsandexternalauditAnassuranceengagementisoneinwhichapractitionerexpressesaconclusiondesignedtoenhancethedegreeofconfidenceoftheintendedusersotherthantheresponsiblepartyabouttheoutcomeoftheevaluationormeasurementofasubjectmatteragainstcriteria.Assuranceservice:externalauditPractitio
4、ner=AuditorSubjectmatter=FinancialstatementsResponsibleparty=ManagementIntendedusers=ShareholdersCriteria=Accountingstandards/lawConclusion=TruthandfairnessLevelofassurance=High(renderedas“reasonableassurance”)Twogeneraltypesofassuranceengagement:Anassertionbasedengagementwheretheaccountdeclaresthat
5、agivenassertioniseithercorrectornot.Adirectreportingengagement,wheretheaccountantreportsonissuesthathavecometohisattentionduringhisevaluation.Anauditisanexercisetogiveanindependentopiniononthetruthandfairnessoffinancialstatements.1重要性、真实和公允反应、合理保证Materiality,trueandfairpresentation,reasonableassuran
6、ceMaterialityisthemagnitudeofanomissionormisstatementofaccountinginformationthat,inthelightofsurroundingcircumstances,makesitprobablethatthejudgmentofareasonablepersonrelyingontheinformationwouldhavebeenchangedorinfluencedbytheomissionormisstatement.Anauditormustconsidermaterialitybothin(1)planningt
7、heauditanddesigningauditproceduresand(2)evaluatingauditresults.2注册会计师的聘用，解聘和辞职Appointment,removalandresignationofauditors3审计意见类型：标准无保留意见、带强调事项段的无保留意见、保留意见、否定意见、无法表示意见Typesofopinion:standardunqualifiedopinion,Unqualifiedwithemphasisofmatterparagraph,qualifiedopinion,adverseopinion,disclaimerofopinion
8、.4职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为Professionalethics:independence,objectivityandintegrity,professionalcompetence,duecare,confidentiality,professionalbehavior5审计业务约定书Engagementletter二、审计计划和风险评估Planningandriskassessment1一般原则GeneralprinciplesPlanandperformauditswithanattitudeofprofessionalskepticism
9、Auditrisks=inherentriskcontrolriskdetectionrisk(1)Inherentriskreferstothelikelihoodofmaterialmisstatementofanassertion,assumingnorelatedinternalcontrol.Thisriskdiffersbyaccountandassertion.(2)Controlriskisthelikelihoodthatamaterialmisstatementwillnotbepreventedordetectedonatimelybasisbyinternalcontr
10、ol.Thisriskisassessedusingtheresultsoftestsofcontrol.(3)Detectionriskisthelikelihoodthatanauditorsproceduresleadtoanimproperconclusionthatnomaterialmisstatementexistsinanassertionwheninfactsuchamisstatementdoesexist.Theauditorssubstantivetestsareprimarilyreliedupontorestrictdetectionrisk.审计风险=重大错报风险
11、检查风险Auditrisks=materialmisstatementriskdetectionrisk练习：Theauditorsassessedacombinedinherentriskandcontrolriskat0.50andsaidtheywantedtoachievea0.05riskoffailingtodetectmisstatementsinanaccountequaltothe￥17,000tolerablemisstatementassignedtotheaccount.Whatdetectionriskdotheauditorsplantouseforplanning
12、theremainderoftheauditwork?Risk-basedapproach：auditrisk-basedapproach,businessrisk-basedapproach2了解被审单位UnderstandingtheentityandknowledgeofthebusinessTheCPAshouldobtainalevelofknowledgeoftheclientsbusinessthatwillenableeffectiveplanningandperformanceoftheauditinaccordancewithgenerallyacceptedauditin
13、gstandards.Thisknowledgehelpstheauditorin(1)Identifyingareasthatmayneedspecialconsideration(2)Assessingconditionsunderwhichaccountingdataareproduced,processed,reviewedandaccumulated(3)Evaluatingaccountingestimatesforreasonableness(e.g.,valuationofinventories,depreciation,allowancefordoubtfulaccounts
14、,percentageofcompletionoflong-termcontracts)(4)Evaluatingthereasonablenessofmanagementrepresentations(5)Makingjudgmentsabouttheappropriatenessoftheaccountingprinciplesappliedandtheadequacyofdisclosures3估计重大错报或舞弊的风险Assessingtherisksofmaterialmisstatementandfraud重要性水平可容忍误差Materiality(level)tolerableer
15、rorAuditorsusematerialitythreeways:(1)asaguidetoplanningtheauditprogramdirectingattentionandauditworktotheimportant,uncertain,orerror-proneitemsandaccounts;(2)asaguidetoevaluationoftheevidence;(3)asaguideformakingdecisionsabouttheauditreport.Materialityinauditingisperceivedintermsofbothpotentialmiss
16、tatement(inaplanningsense)andknownorestimatedmisstatement(inanevaluationandreportingdecisionsense).Auditorsmustexaminebothquantitativeandqualitativefactorswhenassessingmateriality.Someofthecommonfactorsauditorsuseinmakingmaterialityjudgmentsare:(1)AbsoluteSize;(2)RelativeSize;(3)Natureoftheitemoriss
17、ue;(4)Circumstances;(5)Uncertainty;(6)CumulativeEffectsThetolerablemisstatementistheamountbywhichaparticularaccountmaybemisstated,yetstillnotcausethefinancialstatementstakenasawholetobemateriallymisleading.练习：(1)ExplaintherelationshipbetweenMateriality,AuditriskandAuditevidence.(2)Discussthecriteria
18、whichwoulddeterminewhetherthefollowingsaleofanassetwouldbedeemedtobematerialandrequiredisclosureinthefinancialstatements.AB,apubliclimitedcompany,manufacturesengineeringparts,andispreparingitsfinancialstatementsfortheyearending31December2007.ABhassoldabuildingtooneofitsdirectorswhoretiredon31Decembe
19、r2007.Thesellingpriceofthebuildingwas500,000andthecompanymadeprofitof200,000onthetransaction.Ifthebuildingpriceindexrisesmorethan50percentinthenexttwoyearsthenafurther100,000becomespayablebythedirector.Thecompanydoesnotnormallysellbuildingandthistransactionisthefirstofitskindinthecompanyrecords.Thed
20、irectorwasearning400,000perannumatthetimeofherretirement.Thecompanynormallymakesprofitsofbetween40millionand50millionbutthecurrentyearsoperatingprofitshavedroppedto3million.Thenetassetsofthecompanyare400millionandthecarryingvalueofbuildinginthebalancesheetis100million.Answer:(a)Natureandincidenceoft
21、hetransactionThecompanydoesnotnormallysellbuildingandthistransactionisthefirstofitskind.Alsothetransactioniswitharelatedparty.Althoughtheprofitonthetransactionof200,000isunlikelytobematerialfromthecompanyspointofview,itislikelytobematerialtothedirector,asthecosttothedirectorexceedsherannualsalary.Wh
22、enconsideringmateriality,theauditorhasalsotoconsidertheneedsofusersandsoitislikelythatthistransactionwouldbeconsideredmaterialbyusers.(b)SizeThesizeoftheprofit(200,000)ismaterialbasedontheoperatingprofit,asitaccountsfor6.7%ofoperatingprofit.Butthesizeofnetassetsmakesthesaleofbuildingimmaterial.(c)Di
23、sclosureUnderCAS,theprofitonsaleoftangiblenon-currentassetsmaybedisclosedseparatelydependingonsize.Asdiscussedabove,thenetprofitonsaleis6.7%ofoperatingprofitandsocouldbedeemedtobesignificant;particularlyasthisisthefirsttransactionofitstypecarriedoutbythecompany.(d)ContingencyUnderCAS,theauditorsalso
24、needtoconsiderwhetheraprovisionneedstobemadefortheadditional100,000thatcouldbecomepayablebythedirector,withinthenexttwoyears.Thecontingencyislikelytooccur,otherwisetheprovisionwouldnotbeincludedinthecontract.However,isthecontingentassetof100,000immaterial?Onceagain,itisdowntoprofessionaljudgmentasto
25、whetherthecontingencyismaterial.Takingalltheaboveitemstogether,itislikelythatthesaleoftheassetismaterialtakingparticularnoteofthenatureandincidenceofthetransaction.Thereforeitislikelytobedisclosedintheaccounts,probablyinaccordancewithCASRelatedPartyDisclosures.4分析性复核程序AnalyticalproceduresAnalyticalp
26、roceduresarenormallyusedatthreestagesoftheaudit:(1)planning,(2)substantivetesting,and(3)overallreviewattheconclusionofanaudit.Theyarerequiredduringtheplanningandoverallreviewstages.Analyticalproceduresareusedfor3purposes:(1)Planningnature,timing,andextentofotherauditingprocedures(2)Substantivetestsa
27、boutparticularassertions(3)Overallreviewinthefinalstageofaudit5制定审计计划Planninganaudit6审计记录：工作底稿Auditdocumentation:workingpapers7利用其他人的工作UsingtheworkofothersRelyontheworkofexpertsRelyontheworkofinternalaudit三、内部控制InternalcontrolInternalcontrolisaprocesseffectedbyanentitysboardofdirectors,management,an
28、dotherpersonneldesignedtoprovidereasonableassuranceregardingtheachievementofobjectivesinthefollowingcategories:(1)reliabilityoffinancialreporting,(2)effectivenessandefficiencyofoperations,and(3)compliancewithapplicablelawsandregulations.Fivecomponentsofinternalcontrol(1)controlenvironment(2)riskasse
29、ssment(3)controlactivities(4)informationandcommunication(5)monitoring1内部控制系统评价内部控制系统评价TheevaluationofinternalcontrolsystemsTestsofcontrolSubstantiveprocedures(time,nature,extent)交易循环：收入循环、采购循环、生产循环、融资与投资循环，等等TransactioncyclesRevenueandcollectioncycle,Purchaseandexpenditurecycle,Productionandpayrollc
30、ycle,Financeandinvestmentcycle.2审计证据Auditevidence获取充分、适当的审计证据Obtainsufficient,appropriateauditevidence财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务，估价Assertionscontainedinthefinancialstatements:completeness,occurrence,existence,measurement,presentationanddisclosure,rightsandobligations,valuation具体项目的审计Theaudi
31、tofspecificitemsReceivables:confirmationInventory:counting,cut-off,confirmationofinventoryheldbythirdpartiesPayables:supplierstatementreconciliation,confirmationBankandcash:bankconfirmation审计抽样Auditingsampling:istheapplicationofanauditproceduretolessthan100%oftheitemswithinanaccountbalanceorclassoft
32、ransactionsforthepurposeofevaluatingsomecharacteristicofthebalanceorclass.Auditprocedure:referstoactionsdescribedasgeneralauditprocedures(recalculation,physicalobservation,confirmation,verbalinquiry,documentexamination,scanning,andanalyticalprocedures).Anaccountbalance:referstoacontrolaccountmadeupo
33、fmanyconstituentitems(forexample,anaccountreceivablecontrolaccountrepresentingthesumofcustomersaccounts,aninventorycontrolaccountrepresentingthesumofvariousgoodsininventory,asalesaccountcontrolaccountrepresentingthesumofmanysalesinvoices,oralong-termdebtaccountrepresentingthesumofseveralissuesofouts
34、tandingbonds).Aclassoftransactions:referstoagroupoftransactionshavingcommoncharacteristics,suchascashreceiptsorcashdisbursements,butwhicharenotsimplyaddedtogetherandpresentedasanaccountbalanceinfinancialstatements.Population（总体）isthesetofallitemsthatconstituteanaccountbalanceorclassoftransactions.As
35、ample（样本）isasetofsamplingunits.抽样风险(samplingrisk)和非抽样风险(nonsamplingrisk)Samplingriskisdefinedastheprobabilitythatanauditorsconclusionbasedonasamplemightbedifferentfromtheconclusionbasedonanauditoftheentirepopulation.控制测试中的抽样风险：信赖过度风险和信赖不足风险Samplingriskintestofcontrolsincludesoverdependenceriskandund
36、erdependencerisk.细节测试中的抽样风险：误受风险和误拒风险Samplingriskinsubstantivetestcomprisestheriskofincorrectacceptanceandtheriskofincorrectrejection.信赖过度风险和误受风险影响审计的效果,信赖不足风险和误拒风险影响审计的效率。Overdependenceriskandtheriskofincorrectacceptancearerelatedtotheeffectivenessofaudit,whileunderdependenceriskandtheriskofincorre
37、ctrejectionaffectstheefficiencyofaudit.Nonsamplingriskisallriskotherthansamplingrisk.统计抽样(statisticalsampling)和非统计抽样(nonstatisticalsampling)Statisticalsamplingisdefinedasauditsamplingthatusesthelawsofprobabilityforselectingandevaluatingasamplefromapopulationforthepurposeofreachingaconclusionaboutthe
38、population.Nonstatisticalsamplingisauditsamplinginwhichauditorsdonotutilizestatisticalcalculationstoexpresstheresults.审计抽样的步骤：stepsofauditsampling（一）样本设计：确定测试目标定义总体与抽样单元（总体、抽样单元、分层）定义误差构成条件Designingthesample:specifythetestobjectivesdefinepopulationandsamplingunit(population,samplingunit,stratificati
39、on)definethedeviationconditions(e.g.“Selectasampleofrecordedsalesinvoices,vouchthemtosupportingshippingorders,anddocumentcaseswheretheshippingorderismissing”isawelldefineddeviationconditionintestofcontrols)（二）选取样本：确定样本规模选取样本对样本实施审计程序Selectthesample:determinethesamplesizeselectthesampleperformauditpr
40、oceduresonthesample1影响样本规模的因素：（1）可接受的抽样风险；（2）可容忍误差；（3）预计总体误差；（4）总体变异性；（5）总体规模Fiveinfluencesonsamplesize:(1)acceptablesamplingrisk(samplesizevariesinverselywiththeamountofsamplingriskanauditoriswillingtotake);(2)tolerableerrorrate（samplesizevariesinverselywiththetolerableerrorrate）；whenbeingusedintes
41、tofcontrols,tolerableerrorrateistolerabledeviationrate(可容忍控制偏差率);whenusedinsubstantivetest,tolerableerrorratereferstotolerablemisstatementrate（可容忍错报率）(3)Expectedpopulationerrorrate(samplesizevariesdirectlywiththeExpectedpopulationerrorrate)；Expectedmisstatementhastheeffectofreducingtheallowabletoler
42、ablemisstatement.Themoremisstatementexpected,theless“tolerablemisstatementcushion”remains.(4)Variabilitywithinthepopulation(Generally,thisfactorisonlytakenintoaccountinsubstantivetest.Samplesizeshouldvarydirectlywiththemagnitudeofthevariabilityofpopulation.Populationswithhighvariabilityshouldbestrat
43、ified)；(5)Populationsize(unlessthepopulationisverysmall,generallypopulationsizehasnoeffectonsamplesize)2选取样本的方法：（1）使用随机数表或计算机辅助审计技术选样；（2）系统选样：也称等距选样，选样间距=总体规模样本规模；（3）随意选样Methodsofselectingthesample:(1)usingrandomnumbertableorcomputer-assistedauditingtechnique;(2)systematicrandomselection:selectionin
44、terval=populationsizesamplesize;(3)haphazardselection（三）评价样本结果：分析样本误差推断总体误差形成审计结论Evaluatetheauditingresultsonthesample:analyzethesampleerrorprojectthepopulationerrorformauditconclusion练习题：1请看2008年审计辅导教材P272-273Supposeanauditordeterminesthattheacceptableoverdependenceriskis10%,thetolerabledeviationra
45、teis7%,andtheexpectedpopulationdeviationrateis1.75%.Accordingtothestatisticalsamplingsizetable,whatisthesamplesizeshouldbe?2.请看2008年审计辅导教材P275Supposeanauditorhasperformedauditprocedureson56selecteditems,andnodeviationhasbeenfound.Iftheacceptableoverdependenceriskis10%,determinethemaximumpopulationde
46、viationratebasedonthefollowingriskfactortable.Maximumpopulationdeviationrate(MDR)=riskfactorsamplesize=2.356=4.1%Theresultshowsthatthereisa10%riskthattheeffectivepopulationdeviationratewouldexceed4.1%,i.e.youhavea90%confidenceleveltoensurethattheeffectivepopulationdeviationratedonotexceed4.1%.Givena
47、7%tolerabledeviationrate,itisconcludedthattheprobabilitythattheeffectivepopulationdeviationrateexceedsthetolerabledeviationrateisverylow,andthepopulationcanbeaccepted.3请看2008年审计辅导教材P281表12-9样本规模表samplesizetable可接受误受风险acceptableriskofincorrectacceptance预计错报占可容忍错报的百分比percentageofestimatedmisstatemento
48、vertolerablemisstatement可容忍错报占总体的百分比percentageoftolerablemisstatementoverpopulation4.样本规模=保证系数总体账面金额/可容忍错报Samplesize=assurancefactorpopulationrecordedamount/tolerablemisstatementP282表12-10评估的重大错报风险evaluatedriskofsignificantmisstatement其他实质性程序未能发现重大错报的风险theriskthatothersubstantiveproceduresfailtodetectsignificantmisstatement最高、高、中、低highest/high/moderate/low5.请看2008年审计辅导教材P283推断总体错报projectpopulationmisstatement比率法和差额法ratiomethod/averagedifferencemethodNote:anegativemisstatementindicatesoverstatementofthebookvalue,andapositivemisstatementindicatesunderstatement.(1)Applyingthediffere