CPA綜合英語備考

1、CPA綜合英語備考復(fù)習(xí)重要性建議順序：（1）職業(yè)道德+審計(jì)+公司戰(zhàn)略（2）財(cái)管+經(jīng)濟(jì)法（3）會(huì)計(jì)+稅法Unit 1 職業(yè)道德準(zhǔn)則 China Code of Ethics for Certified Public Accountants 1.利益沖突 Interest conflict產(chǎn)生利益沖突的具體情形業(yè)務(wù)承接前采取的措施如果會(huì)計(jì)師事務(wù)所的商業(yè)利益或業(yè)務(wù)活動(dòng)可能與客戶存在利益沖突If the business interests or activities of the accounting firm have interest conflict with the client注冊(cè)會(huì)計(jì)師應(yīng)

2、當(dāng)告知客戶，并在征得其同意的情況下執(zhí)行業(yè)務(wù)The CPA should inform the client and accept the engagement on the consent of the client如果為存在利益沖突的兩個(gè)以上客戶服務(wù)If the CPA provides services for more than two clients that have interest conflict with each other注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)告知所有已知相關(guān)方，并在征得他們同意的情況下執(zhí)行業(yè)務(wù)the CPA should inform all the parties and a

3、ccept the engagement on the consent of clients如果為某一特定行業(yè)或領(lǐng)域中的兩個(gè)以上客戶提供服務(wù)If the CPA provides services for more than two clients in a particular industry or field注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)告知客戶，并在征得他們同意的情況下執(zhí)行業(yè)務(wù)the CPA should inform all the clients and accept the engagement on the consent of clients2.禮品和款待 Gifts and hospita

4、lity不利影響Adverse effects防范措施Preventive measures客戶向注冊(cè)會(huì)計(jì)師 （或其近親屬）贈(zèng)送禮品或給予款待,將對(duì)職業(yè)道德基本原則產(chǎn)生不利影響It may adversely affect the basic principle of professional ethics if the client provides gifts or hospitality to CPA or his close relatives.如果款待超出業(yè)務(wù)活動(dòng)中的正常往來,則應(yīng)當(dāng)拒絕接受If the gift or hospitality is beyond the normal

5、 business activities, the CPA should refuse it.adversely affect = create a threat to= create an adverse effect on =impair the independence3.因經(jīng)濟(jì)利益對(duì)獨(dú)立性產(chǎn)生的不利影響 Adverse effect on independence due to financial interest會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親屬Accounting firm, members of the audit program team and their immed

6、iate family在審計(jì)客戶中擁有直接經(jīng)濟(jì)利益或重大間接經(jīng)濟(jì)利益Have a direct financial interest or a material indirect financial interest in the audit client在某實(shí)體（該實(shí)體在審計(jì)客戶中擁有控制性的權(quán)益,并且審計(jì)客戶對(duì)該實(shí)體重要）中擁有直接經(jīng)濟(jì)利益或重大間接經(jīng)濟(jì)利益Have a direct financial interest or a material indirect financial interest in the entity項(xiàng)目合伙人所在分部的其他合伙人或其主要近親屬Other pa

7、rtners in the office connected with the audit engagement and their immediate family在審計(jì)客戶中擁有直接經(jīng)濟(jì)利益或重大間接經(jīng)濟(jì)利益Have a direct financial interest or a material indirect financial interest in the audit client為審計(jì)客戶提供非審計(jì)服務(wù)的其他合伙人、管理人員或其主要近親屬Partners, managers or their main close relatives who provide non-audit

8、 services to the audit client在審計(jì)客戶中擁有直接經(jīng)濟(jì)利益或重大間接經(jīng)濟(jì)利益Have a direct financial interest or a material indirect financial interest in the audit client4.貸款和擔(dān)保 Loans and guarantees對(duì)獨(dú)立性產(chǎn)生不利影響的情況Situations that impair independence防范措施Preventive measures會(huì)計(jì)師事務(wù)所從銀行或類似金融機(jī)構(gòu)等審計(jì)客戶取得貸款Loans to an accounting firm fr

9、om an audit client that is a bank or other financial institution按照正常的貸款程序、條款和條件Be made under normal procedures, terms and conditions貸款重大,由網(wǎng)絡(luò)中未參與執(zhí)行審計(jì)業(yè)務(wù)并且未接受該貸款的會(huì)計(jì)師事務(wù)所“復(fù)核”已執(zhí)行的工作;If the loan is material, the audit work may be reviewed by other accounting firms that are not engaged in the audit and not

10、accept the loans不按照正常的貸款程序、條款和條件沒有防范措施能夠?qū)⑵浣抵量山邮芩絥o preventive measures can reduce it to an acceptable level會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親屬Accounting firm, members of the audit program team and their main close relatives從不屬于銀行或類似金融機(jī)構(gòu)的審計(jì)客戶取得貸款或擔(dān)保A loan or loan guarantee from an audit client that is not a bank

11、or other financial institution沒有防范措施No preventive measures向?qū)徲?jì)客戶提供貸款或?yàn)槠涮峁?dān)保A loan or loan guarantee to an audit client 沒有防范措施No preventive measures5.商業(yè)關(guān)系 Business relationships會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親屬, 在某“股東人數(shù)有限的實(shí)體”中擁有經(jīng)濟(jì)利益,而審計(jì)客戶或其董事、高級(jí)管理人員也在該實(shí)體擁有經(jīng)濟(jì)利益If the accounting firm, a member of the audit team or

12、their immediate family has financial interest in an entity that has limited shareholders, and the audit client or its directors and senior management also have financial interest in the entity, it may impair the independence同時(shí)滿足下列條件的,該商業(yè)關(guān)系不會(huì)對(duì)獨(dú)立性產(chǎn)生不利影響:If the following requirements are met, the busin

13、ess relationship has no adverse effect on independence:會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親屬, 在某“股東人數(shù)有限的實(shí)體”中擁有經(jīng)濟(jì)利益,而審計(jì)客戶或其董事、高級(jí)管理人員也在該實(shí)體擁有經(jīng)濟(jì)利益If the accounting firm, a member of the audit team or their immediate family has financial interest in an entity that has limited shareholders, and the audit client or its di

14、rectors and senior management also have financial interest in the entity, it may impair the independence這種商業(yè)關(guān)系對(duì)于會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親屬以及審計(jì)客戶均不重要;The business relationship is not material to the accounting firm, member of the audit team and main close relatives;會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親屬, 在某“股東人數(shù)有限的實(shí)體”中擁有經(jīng)

15、濟(jì)利益,而審計(jì)客戶或其董事、高級(jí)管理人員也在該實(shí)體擁有經(jīng)濟(jì)利益If the accounting firm, a member of the audit team or their immediate family has financial interest in an entity that has limited shareholders, and the audit client or its directors and senior management also have financial interest in the entity, it may impair the ind

16、ependence該經(jīng)濟(jì)利益對(duì)一個(gè)或幾個(gè)投資者并不重大;The financial interest is not material to one or several investors;會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親屬, 在某“股東人數(shù)有限的實(shí)體”中擁有經(jīng)濟(jì)利益,而審計(jì)客戶或其董事、高級(jí)管理人員也在該實(shí)體擁有經(jīng)濟(jì)利益If the accounting firm, a member of the audit team or their main close relative has financial interest in an entity that has limited s

17、hareholders, and the audit client or its directors and senior management also have financial interest in the entity, it may impair the independence該經(jīng)濟(jì)利益不能使一個(gè)或幾個(gè)投資者控制該實(shí)體The financial interest cannot make one or several investors to control the entity;6.家庭和私人關(guān)系對(duì)獨(dú)立性的影響Family and personal relationships具

18、體情形防范措施審計(jì)項(xiàng)目組成員的主要近親屬在審計(jì)客戶處在重要職位（董事、高級(jí)管理人員或特定員工）The main close relatives of audit team members are in an important position in the client（director, senior manager or particular employee）將該成員調(diào)離審計(jì)項(xiàng)目組Removing the audit member from the audit team審計(jì)項(xiàng)目組成員的主要近親屬的職位可對(duì)審計(jì)客戶的財(cái)務(wù)報(bào)表施加重大影響The position of the main c

19、lose relatives of audit team members could exert significant influence over the clients financial statements（1）將該成員調(diào)離審計(jì)項(xiàng)目組Removing the audit member from the audit team;（2）合理安排該成員的職責(zé)，使其工作不涉及其主要近親屬的職責(zé)范圍Reasonably arrange the member's responsibility so that the member does not deal with matters tha

20、t are the responsibility of main close relatives審計(jì)項(xiàng)目組成員的其他近親屬處在重要職位或可以對(duì)審計(jì)客戶的財(cái)務(wù)報(bào)表施加重大影響Other close relatives of a member of the audit team is in an important position or can exert significant influence over the clients financial statements（1）將該成員調(diào)離審計(jì)項(xiàng)目組;Removing the audit member from the audit team;（

21、2）合理安排該成員的職責(zé)，使其工作不涉及其他近親屬的職責(zé)范圍;Structuring the engagement so that the member does not deal with matters that are the responsibility of other close relatives;審計(jì)項(xiàng)目組成員與審計(jì)客戶重要職位的人員具有密切關(guān)系A(chǔ) member of the audit team has a close relationship with personnel in an important position in the client（1）將該成員調(diào)離審計(jì)項(xiàng)目

22、組Removing the audit member from the audit team;（2）合理安排該成員的職責(zé)，使其工作不涉及與之存在密切關(guān)系的職責(zé)范圍Structuring the engagement so that the member does not deal with matters that are the responsibility of the family member;審計(jì)項(xiàng)目組以外的合伙人或員工與審計(jì)客戶重要職位的人員存在家庭或個(gè)人關(guān)系A(chǔ) partner or an employee who is not in the audit team has a fa

23、mily or personal relationship with personnel in an important position in the client（1）合理安排該合伙人的職責(zé)，以減少對(duì)審計(jì)項(xiàng)目組可能產(chǎn)生的影響Arranging the responsibilities of the audit member reasonably in order to reduce the possible influence on the audit team;（2）由審計(jì)項(xiàng)目組外的注冊(cè)會(huì)計(jì)師復(fù)核已執(zhí)行的相關(guān)審計(jì)工作The performed audit work should be r

24、eviewed by other CPA who is not in the audit engagement.7.兼任審計(jì)客戶的董事或高級(jí)管理人員 Concurrently employed by the accounting firm and client as director or senior manager對(duì)獨(dú)立性產(chǎn)生不利影響的情況Situations that impair independence防范措施Preventive measures會(huì)計(jì)師事務(wù)所的合伙人或員工,兼任審計(jì)客戶的“董事或高級(jí)管理人員”,將因自我評(píng)價(jià)和自身利益產(chǎn)生非常嚴(yán)重的不利影響If the partner

25、 or employee of the accounting firm concurrently employed by the client as director or senior manager, it may impair independence due to self-evaluation and self-interest沒有防范措施No preventive measures會(huì)計(jì)師事務(wù)所的合伙人或員工,兼任審計(jì)客戶的“公司秘書”,將因自我評(píng)價(jià)和過度推介產(chǎn)生非常嚴(yán)重的不利影響If the partner or employee of the accounting firm co

26、ncurrently employed by the client as the companys secretary, it may impair independence due to self-evaluation and excessive referrals.沒有防范措施No preventive measures8.為審計(jì)客戶提供非鑒證服務(wù) Preparation of non-attestation services to audit clients對(duì)獨(dú)立性產(chǎn)生不利影響的情形Situations that impair independence防范措施 Preventive me

27、asures向?qū)儆凇肮娎鎸?shí)體”的審計(jì)客戶提供會(huì)計(jì)和記賬服務(wù)Provide accounting and bookkeeping service to client that is a public company除非出現(xiàn)緊急或極其特殊的情況,并征得相關(guān)監(jiān)管機(jī)構(gòu)的同意,會(huì)計(jì)師事務(wù)所“不得”向?qū)儆诠娎鎸?shí)體的審計(jì)客戶提供編制會(huì)計(jì)記錄和財(cái)務(wù)報(bào)表的服務(wù)The accounting firm should not provide bookkeeping and financial statement compilation service to clients that are public co

28、mpanies except for the emergent and extremely special situations approved by relevant regulatory institutions稅務(wù)服務(wù) Tax service在提供稅務(wù)服務(wù)時(shí),如果會(huì)計(jì)師事務(wù)所人員在公開審理或仲裁的稅務(wù)糾紛中“擔(dān)任審計(jì)客戶的辯護(hù)人”,并且所涉金額對(duì)被審計(jì)財(cái)務(wù)報(bào)表“重大”將因過度推介產(chǎn)生非常嚴(yán)重的不利影響,導(dǎo)致沒有防范措施能夠消除不利影響或?qū)⑵浣档椭量山邮芩絀f the accounting firm members serve as the defender of the client

29、 in a public hearing or arbitral tax dispute and the amount involved is material to the financial statements audited, it will result in no preventive measures to reduce it to an acceptable level due to advocacy內(nèi)部審計(jì)Internal audit會(huì)計(jì)師事務(wù)所人員在為審計(jì)客戶提供內(nèi)部審計(jì)服務(wù)時(shí)“承擔(dān)管理層職責(zé)”,將產(chǎn)生非常嚴(yán)重的不利影響,導(dǎo)致“沒有防范措施”能夠?qū)⑵浣档椭量山邮艿乃絀t

30、will impair the independence severely and no preventive measures can reduce it to an acceptable level if the members of the accounting firm take the responsibilities of the management when providing internal audit service to the client在外部審計(jì)中利用自身提供內(nèi)部審計(jì)服務(wù)的結(jié)果，可能因自我評(píng)價(jià)產(chǎn)生對(duì)獨(dú)立性的不利影響,采取的防范措施包括由審計(jì)項(xiàng)目組以外的專業(yè)人員提供

31、該內(nèi)部審計(jì)服務(wù)等Use the internal audit result provided by himself in external audit, the independence is impaired due to self-evaluation.The safeguards include that the internal audit service should be provided by professional members who are not in the audit team9.收費(fèi) Fees and pricing從某一審計(jì)客戶收取的全部費(fèi)用占某一合伙人從所有

32、客戶收取的費(fèi)用的總額比重很大,或占會(huì)計(jì)師事務(wù)所某一分部收取的費(fèi)用總額的比重很大,將因自身利益、外在壓力產(chǎn)生不利影響Independence may be impaired when fees generated by a client represent a large portion of a partners or a firm branchs total revenues due to self-interest and external pressure.a.降低對(duì)該審計(jì)客戶的收費(fèi)的依賴程度;Reduce the reliance on the fees generated from

33、the audit clientb.由項(xiàng)目組之外其他的注冊(cè)會(huì)計(jì)師復(fù)核所執(zhí)行的工作或在必要時(shí)提出建議;The work is reviewed by other CPAs who are not members of the audit team or provide suggestions when necessary.c.定期實(shí)施獨(dú)立的質(zhì)量控制復(fù)核Independent quality control review is implemented periodically如果審計(jì)客戶長期未支付應(yīng)付的審計(jì)費(fèi)用,尤其是相當(dāng)部分的審計(jì)費(fèi)用在出具下一年度審計(jì)報(bào)告前仍未支付,可能因自身利益產(chǎn)生不利影響I

34、f the fees from prior services are overdue for a long time, especially when the fees are still overdue before the report of the following year is issued, the independence is impaired due to self-interest.a.要求審計(jì)客戶在“審計(jì)報(bào)告出具前”付清上一年度的審計(jì)費(fèi)用;Require the client pays off the prior year audit fee before this y

35、ears audit report is issued.b.確定逾期收費(fèi)是否可能被視同向客戶貸款,并且根據(jù)逾期收費(fèi)的重要程度確定是否繼續(xù)執(zhí)行審計(jì)業(yè)務(wù)Determine whether the overdue fees are regarded as loans to client and determine whether to continue the audit engagement according to the materiality of the overdue fees.會(huì)計(jì)師事務(wù)所在提供 “審計(jì)服務(wù)”時(shí), 以直接或間接形式取得或有收費(fèi)The accounting firm ob

36、tains contingent fees directly or indirectly when providing audit service將因自身利益產(chǎn)生非常嚴(yán)重的不利影響,導(dǎo)致“沒有防范措施”能夠?qū)⑵浣档椭量山邮艿乃絅o preventive measures can reduce it to an acceptable level due to self-interest.Unit 2 審計(jì) Auditing 1.審計(jì)計(jì)劃 Audit Planning 實(shí)際執(zhí)行的重要性 The materiality of actual execution確定實(shí)際執(zhí)行的重要性需要注冊(cè)會(huì)計(jì)師運(yùn)用職

37、業(yè)判斷，并考慮下列因素的影響：CPA should use professional judgment when determining the materiality of actual execution and consider the effects of following factors:a.對(duì)被審計(jì)單位的了解；Understanding the auditee;b.前期審計(jì)工作中識(shí)別出的錯(cuò)報(bào)的性質(zhì)和范圍；The nature and scope of misstatements identified in preliminary audit work;c.根據(jù)前期識(shí)別出的錯(cuò)報(bào)對(duì)本

38、期錯(cuò)報(bào)作出的預(yù)期。 Prediction of current period misstatements according to previous period misstatements identified.通常而言，實(shí)際執(zhí)行的重要性通常為財(cái)務(wù)報(bào)表整體重要性的50%-75%。Generally, performance materiality will be at 50% to 75% of the materiality for the financial statements as a whole.實(shí)際執(zhí)行的重要性接近整體重要性50%的情況：a.非連續(xù)審計(jì)；b.以前年度審計(jì)調(diào)整較多；

39、c.項(xiàng)目總體風(fēng)險(xiǎn)較高。Under the following circumstances, the performance materiality will be close to 50% of the overall materiality for the financial statements: a.It is a non-recurring audit; b.There were many audit adjustments in previous years; c.The overall risk of the project is high.接近75%的具體情況：a.連續(xù)審計(jì)，以前

40、年度審計(jì)調(diào)整較少；b.項(xiàng)目總體風(fēng)險(xiǎn)較低。The performance materiality will be close to 75% of the overall materiality for the financial statements under the following circumstances: a.It is a recurring audit and there were few audit adjustments in previous years; b.The overall risk of the project is low.2.風(fēng)險(xiǎn)評(píng)估和風(fēng)險(xiǎn)應(yīng)對(duì) Risk

41、Assessment and Responding to the Risk Assessment（1）風(fēng)險(xiǎn)評(píng)估注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)實(shí)施下列風(fēng)險(xiǎn)評(píng)估程序，以了解被審計(jì)單位及其環(huán)境：1詢問管理層和被審計(jì)單位內(nèi)部其他相關(guān)人員；2分析程序;3觀察和檢查。 In order to understand the entity and its environment, procedures of risk assessment are as follows: 1Inquiries;2Analytical procedures; 3Observation and inspection.注冊(cè)會(huì)計(jì)師了解被審計(jì)單位及其環(huán)

42、境,包括其內(nèi)部控制,目的是識(shí)別和評(píng)估在財(cái)務(wù)報(bào)表層面和認(rèn)定層面,由于舞弊或者錯(cuò)誤而存在的重大錯(cuò)報(bào)風(fēng)險(xiǎn),并在此基礎(chǔ)上設(shè)計(jì)和實(shí)施應(yīng)對(duì)的措施。 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 The CPA understands the entity and its environment, includes its internal control, i

43、n order to identify and assess the risk of material misstatement at the financial statement and assertion levels due to fraud or error, and designs and implements responses to the assessed risks of material misstatement on this basis and assertion levels, through understanding the entity and its env

44、ironment, including the entitys internal control, thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)從下列方面了解被審計(jì)單位及其環(huán)境：1相關(guān)行業(yè)狀況、法律環(huán)境與監(jiān)管環(huán)境及其他外部因素;2被審計(jì)單位的性質(zhì);3被審計(jì)單位對(duì)會(huì)計(jì)政策的選擇和運(yùn)用;4被審計(jì)單位的目標(biāo)、戰(zhàn)略以及可能導(dǎo)致重大錯(cuò)報(bào)風(fēng)險(xiǎn)的相關(guān)經(jīng)營風(fēng)險(xiǎn);5對(duì)被審計(jì)單位財(cái)務(wù)業(yè)績的衡量和評(píng)價(jià);6被審計(jì)單位的內(nèi)部

45、控制。 The auditor should understand the entity and its environment as follows : 1Related industry status, legal and regulatory environment and other external factors; 2The nature of the entity;3The selection and application of accounting policy;4The objectives, strategy and business risk that can lead

46、 to material misstatement risks;5Measurement and evaluation of financial performance;6The internal control.注冊(cè)會(huì)計(jì)師通過詢問、觀察、檢查和穿行測試了解被審計(jì)單位的內(nèi)部控制，以評(píng)價(jià)內(nèi)部控制設(shè)計(jì)的是否合理以及是否得到執(zhí)行。Auditors understand the internal controls of the entity by inquiries, observation, inspection and walk-through test to evaluate whether t

47、he internal controls are designed reasonably and implemented effectively.內(nèi)部控制存在固有局限性，無論如何設(shè)計(jì)和執(zhí)行，只能對(duì)財(cái)務(wù)報(bào)告的可靠性提供合理保證。No matter how to be designed and implemented, any internal control system can only provide auditor with reasonable assurance because of inherent limitations.內(nèi)部控制包括下列五個(gè)要素：1控制環(huán)境;2風(fēng)險(xiǎn)評(píng)估過程;3與財(cái)

48、務(wù)報(bào)告相關(guān)的信息系統(tǒng)與溝通;4控制活動(dòng);5對(duì)控制的監(jiān)督。Internal control has five elements: 1The control environment;2The process of risk assessment;3The information system and communication;4Control activities;5Supervision of controls.relevant to/ associated with financial reportingMonitoringThe entitys risk assessment proces

49、s（2）風(fēng)險(xiǎn)應(yīng)對(duì) Responding to the risk assessment a.針對(duì)財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)針對(duì)評(píng)估的財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)確定下列總體應(yīng)對(duì)措施：Overall responses to the risks of material misstatements at the financial statement level will include the following :1向項(xiàng)目組強(qiáng)調(diào)保持職業(yè)懷疑的必要性；Emphasize to the audit team on the necessity to maintain the professio

50、nal skepticism;2指派更有經(jīng)驗(yàn)或具有特殊技能的審計(jì)人員，或利用專家的工作；Appoint auditors with more experience and special skills, or use the experts work.3提供更多的督導(dǎo)；Provide more monitoring; 4在選擇擬實(shí)施的進(jìn)一步審計(jì)程序時(shí)融入更多的不可預(yù)見的因素。Integrate more unforeseeable elements into further audit procedures.5對(duì)擬實(shí)施審計(jì)程序的性質(zhì)、時(shí)間安排和范圍做出總體修改。Amend the nature

51、, timing and extent of further audit procedures as a whole.b.針對(duì)認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)進(jìn)一步審計(jì)程序是指注冊(cè)會(huì)計(jì)師對(duì)評(píng)估的各類交易、賬戶余額和披露認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)實(shí)施的審計(jì)程序，包括控制測試和實(shí)質(zhì)性程序。Further audit procedures means the procedures carried out for the risks of material misstatements to each transaction class, account balance and disclosure at the ass

52、ertion level, which include tests of controls and substantive procedures.refers to , and they are carried out, and they include 進(jìn)一步審計(jì)程序的類型包括檢查、觀察、詢問、函證、重新計(jì)算、重新執(zhí)行和分析程序。在設(shè)計(jì)進(jìn)一步審計(jì)程序時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮下列因素：Further audit procedures include inspection, observation, inquiry, confirmation, recalculation, reperforman

53、ce and analytical procedures.In designing further audit procedures the auditor should consider:1風(fēng)險(xiǎn)的重要性；The significance of the risk;2重大錯(cuò)報(bào)發(fā)生的可能性；The probability of material misstatements;3涉及的各類交易、賬戶余額和披露的特征；The characteristics of the transactions, account balances and disclosures;4被審計(jì)單位采用的特定控制的性質(zhì)；The

54、 nature of specific control in the entity;5注冊(cè)會(huì)計(jì)師是否擬獲取審計(jì)證據(jù)，以確定內(nèi)部控制在防止或發(fā)現(xiàn)并糾正重大錯(cuò)報(bào)方面的有效性。Whether the auditor expects to obtain audit evidence to test the effectiveness of internal control to prevent or detect and correct material misstatements.3.業(yè)務(wù)循環(huán)審計(jì) Business Cycle Audit（1）截止測試 Cut-off test對(duì)銷售實(shí)施截止測試，其

55、目的主要在于確定被審計(jì)單位營業(yè)收入的會(huì)計(jì)記錄歸屬期是否正確。注冊(cè)會(huì)計(jì)師在審計(jì)中應(yīng)該注意把握三個(gè)與營業(yè)收入確認(rèn)有著密切關(guān)系的日期：1發(fā)票開具日期；2記賬日期；3發(fā)貨日期。 The objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.During the audit, the auditor should pay close attention to three dates relating to the

56、 sales, they are: 1invoice date; 2recording date; 3shipping date.（2）函證 Confirmation 函證應(yīng)收賬款的目的在于證實(shí)應(yīng)收賬款賬戶余額的真實(shí)性、正確性，防止或發(fā)現(xiàn)被審計(jì)單位及其有關(guān)人員在銷售交易中發(fā)生的錯(cuò)誤或舞弊行為。The objective of receivables confirmation is to obtain sufficient and appropriate evidence for the assertions of existence and accuracy and to prevent or

57、 discover the errors or frauds made by the client and its staff in the sales transactions cycle.函證程序：函證的對(duì)象函證的方式函證時(shí)間的選擇函證的控制對(duì)不符事項(xiàng)的處理對(duì)函證結(jié)果的總結(jié)和評(píng)價(jià)。Procedures: ObjectsMethodsThe selection of timeControl Dealing with item discrepancyThe summarization and estimation of confirmation results.（3）存貨監(jiān)盤 Supervision of stocktaking監(jiān)盤程序 Procedures of supervision of stocktaking評(píng)價(jià)盤點(diǎn)的控