審計(jì)英語(yǔ)審計(jì)計(jì)劃

審計(jì)英語(yǔ)審計(jì)計(jì)劃一、考情分析從歷年考試情況來(lái)看，本章屬于基本理論章節(jié)，是審計(jì)實(shí)務(wù)的基石，貫穿于整個(gè)審計(jì)過(guò)程，這部分通常也是一些沒(méi)有實(shí)務(wù)經(jīng)驗(yàn)的考生難以理解的內(nèi)容。英語(yǔ)部分，本章要關(guān)注的知識(shí)點(diǎn)包括：總體審計(jì)策略、具體審計(jì)計(jì)劃、重要性的運(yùn)用、審計(jì)風(fēng)險(xiǎn)。二、專業(yè)詞匯審計(jì)計(jì)劃：Auditplan總體審計(jì)策略：Generalauditstrategy具體審計(jì)計(jì)劃：Specificauditplan審計(jì)項(xiàng)目組成員：Engagementteammembers重要性：Materiality實(shí)際執(zhí)行的重要性：Materialityofactualexecution交易：Transaction賬戶余額：Accountbalance披露：Disclosure審計(jì)風(fēng)險(xiǎn)：Auditrisk重大錯(cuò)報(bào)風(fēng)險(xiǎn)：Riskofmaterialmisstatement報(bào)表層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn)：Theriskofmaterialmisstatementonfinancialstatementlevel認(rèn)定層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn)：Theriskofmaterialmisstatementatassertionlevel固有風(fēng)險(xiǎn)：Inherentrisk控制風(fēng)險(xiǎn)：Controlrisk檢查風(fēng)險(xiǎn)：Detectionrisk審計(jì)意見(jiàn)：Auditopinion財(cái)務(wù)報(bào)表：Financialstatements內(nèi)部控制：Internalcontrol實(shí)質(zhì)性程序的性質(zhì)、時(shí)間安排和范圍：Nature,timeandscopeofsubstantiveprocedure控制測(cè)試的性質(zhì)、時(shí)間安排和范圍:Nature,timeandscopeofcontroltest細(xì)節(jié)測(cè)試：Testofdetails函證：Confirmation應(yīng)收賬款：Accountreceivable三、重點(diǎn)、難點(diǎn)講解I.審計(jì)計(jì)劃審計(jì)計(jì)劃分為總體審計(jì)策略和具體審計(jì)計(jì)劃兩個(gè)層次。I.AuditplanAuditplanisdividedintogeneralauditstrategyandspecificauditplan.總體審計(jì)策略、具體審計(jì)計(jì)劃概念總體審計(jì)策略用以確定審計(jì)范圍、時(shí)間安排和方向，并指導(dǎo)制定具體審計(jì)計(jì)劃。具體審計(jì)計(jì)劃比總體審計(jì)策略更加詳細(xì)，其內(nèi)容包括為獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)以將審計(jì)風(fēng)險(xiǎn)降至可接受的低水平，項(xiàng)目組成員擬實(shí)施的審計(jì)程序的性質(zhì)、時(shí)間安排和范圍。TheconceptofgeneralauditstrategyandspecificauditplanGeneralauditstrategyisusedtodeterminescope,timearrangementanddirectionofaudit,andguidetomakespecificauditplan.Specificauditplanismoredetailedthangeneralauditstrategy,includingnature,timearrangementandscopeofauditprocedurestobeperformedbyengagementteammembersinordertoobtainsufficientauditevidencestoreducerisktoanacceptablelowlevel.在制定總體審計(jì)策略時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮以下主要事項(xiàng)：①審計(jì)范圍；②報(bào)告目標(biāo)、時(shí)間安排及所需溝通的性質(zhì)；③審計(jì)方向；④審計(jì)資源。CPAshouldconsiderfollowingeventswhenmakinggeneralauditstrategy:①Scopeofaudit;②Targetofreport,timearrangementandnaturetobecommunicated;③Directionofaudit;④Resourcesofaudit具體審計(jì)計(jì)劃的內(nèi)容應(yīng)當(dāng)包括：①風(fēng)險(xiǎn)評(píng)估程序；②計(jì)劃實(shí)施的進(jìn)一步審計(jì)程序(總體方案和擬實(shí)施的具體審計(jì)程序)；③計(jì)劃其他審計(jì)程序。Contentofspecificauditplanincludes:①Riskassessmentprocedures;②Furtherauditprocedurestobeimplemented(theoverallschemeandspecificauditprocedurestobeimplemented);③Planotherauditprocedure.要求：計(jì)劃審計(jì)工作并非審計(jì)業(yè)務(wù)的一個(gè)孤立階段，而是一個(gè)持續(xù)的、不斷修正的過(guò)程，貫穿于整個(gè)審計(jì)業(yè)務(wù)的始終。Requirement:Planningauditisnotanisolatedstage,butisacontinuousmodificationprocess,throughouttheoverallauditengagement.II.重要性II.Materiality?重要性概念可從下列方面進(jìn)行理解：.如果合理預(yù)期錯(cuò)報(bào)(包括漏報(bào))單獨(dú)或匯總起來(lái)可能影響財(cái)務(wù)報(bào)表使用者依據(jù)財(cái)務(wù)報(bào)表作出的經(jīng)濟(jì)決策，則通常認(rèn)為錯(cuò)報(bào)是重大的；.對(duì)重要性的判斷是根據(jù)具體環(huán)境作出的，并受錯(cuò)報(bào)的金額或性質(zhì)的影響，或受兩者共同作用的影響；.判斷某事項(xiàng)對(duì)財(cái)務(wù)報(bào)表使用者是否重大，是在考慮財(cái)務(wù)報(bào)表使用者整體共同的財(cái)務(wù)信息需求的基礎(chǔ)上作出的；由于不同財(cái)務(wù)報(bào)表使用者對(duì)財(cái)務(wù)信息的需求可能差異很大，因此不考慮錯(cuò)報(bào)對(duì)個(gè)別財(cái)務(wù)報(bào)表使用者可能產(chǎn)生的影響。?Understandingmeaningofmaterialityfromthefollowingaspects:Ifreasonableexpectedmisstatement(includingomission)separatelyorcumulativelyaffectseconomicdecisionsmadebyusersoffinancialstatementsbasedonfinancialstatements,itshallbeusuallyrecognizedasmaterialmisstatement;Thejudgmentastomaterialityismadeaccordingtospecificcircumstancesandaffectedbyamountornatureofmisstatementorbothofthoseissues;Judgingwhetheraneventismaterialtofinancialstatementusersornotismadebasedonconsideringoverallandcommoninformationrequirementsoffinancialstatementusers;duetomaterialdifferenceoffinancialinformationrequirementsoffinancialstatementusers,therefore,thepossibleeffectofmaterialmisstatementonindividualfinancialstatementusersshouldnotbeconsidered.重要性就是注冊(cè)會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表總體能夠容忍最大錯(cuò)報(bào)。（注冊(cè)會(huì)計(jì)師角度）MaterialityismaximummisstatementwhichcouldbetoleratedbyCPAonoverallfinancialstatement.（FromCPA’sview）?重要性水平的確定?Determinationofmaterialitylevel審計(jì)重要性水平是指從金額（數(shù)量）上來(lái)衡量審計(jì)重要性。Determinationofauditmaterialitylevelfromamount（quantity）level.財(cái)務(wù)報(bào)表整體的重要性水平的確定Determinationofauditmaterialitylevelfromfinancialstatementlevel特定類別交易、賬戶余額或披露的重要性水平的確定DeterminationofauditmaterialitylevelfromSpecificcategoriesoftrading、accountbalanceordisclosure.實(shí)際執(zhí)行的重要性水平的確定Materialityinactualexecution確定時(shí)間：在計(jì)劃審計(jì)工作時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)確定一個(gè)可接受的重要性水平，以發(fā)現(xiàn)在金額（數(shù)量）上重大錯(cuò)報(bào)。Timedetermination:whenplanninganauditwork,CPAshoulddetermineanacceptablematerialitylevel,inordertodiscoveranyamount（quantity）misstatement.考慮的因素：.對(duì)被審計(jì)單位及其環(huán)境的了解（風(fēng)險(xiǎn)評(píng)估）；.審計(jì)目標(biāo)；.財(cái)務(wù)報(bào)表各項(xiàng)目的性質(zhì)及其相互關(guān)系；.財(cái)務(wù)報(bào)表項(xiàng)目的金額及其波動(dòng)的幅度。Factorstobeconsidered:Understandingoftheauditedentityanditsenvironment;Theobjectivesoftheaudit;Thenatureofthefinancialstatementitemsandtheirrelationship;Theamountoffinancialstatementsitemsandtheirfluctuationrange.?財(cái)務(wù)報(bào)表整體的重要性?Materialityoffinancialstatementasawhole財(cái)務(wù)報(bào)表層次的重要性水平在數(shù)量的確定一般采用經(jīng)驗(yàn)法則：重要性水平=基準(zhǔn)X百分比Normalruleapplieswhendeterminethematerialitylevelatthefinancialstatementlevel:Materialitylevel=benchmarkXpercentage.適當(dāng)?shù)幕鶞?zhǔn)Appropriatebenchmark注冊(cè)會(huì)計(jì)師站在財(cái)務(wù)報(bào)表使用者的角度，充分考慮被審計(jì)單位的性質(zhì)、所處的生命周期階段以及所處行業(yè)和經(jīng)濟(jì)環(huán)境，選用如資產(chǎn)、負(fù)債、所有者權(quán)益、收入和費(fèi)用等財(cái)務(wù)報(bào)表要素CPAshouldadequatelyconsiderthenature,stageoflifecycle,industryandeconomicenvironmentofauditedentityfromtheaspectofusersoffinancialstatements,selectfinancialstatementelementssuchasasset,liability,owner’sequity,incomeandexpenseetc.選擇基準(zhǔn)的舉例被審計(jì)單位的情況Auditee'sstatus可能選擇的基準(zhǔn)Optionalbenchmark企業(yè)的盈利水平保持穩(wěn)定經(jīng)常性業(yè)務(wù)的稅前利潤(rùn)BusinessprofitabilitykeepsteadyOperatingprofitbeforetax企業(yè)近年來(lái)經(jīng)營(yíng)狀況大幅度波動(dòng)，盈利和虧損交替發(fā)生Recentbusinessoperationfluctuations,profitandlossrotation過(guò)去3—5年經(jīng)常性業(yè)務(wù)的稅前利潤(rùn)/虧損的平均值，或其他基準(zhǔn)Past3-5yearsaverageoperatingprofit/lossbeforetax,orotherbenchmark新設(shè)企業(yè)，處于開(kāi)辦期Newbusinessattheinitialstage總資產(chǎn)Totalassets新興行業(yè)，目前側(cè)重于搶占市場(chǎng)份額、擴(kuò)大企業(yè)知名度和影響力Newindustry,focusonmarketing、expandpopularityandinfluences營(yíng)業(yè)收入Operatingprofit選擇基準(zhǔn)應(yīng)考慮的因素：Factorstobeconsideredwhenchooseabenchmark:（1）財(cái)務(wù)報(bào)表要素（如資產(chǎn)、負(fù)債、所有者權(quán)益、收入和費(fèi)用）；（1）Financialstatementelements（suchasassets,liabilities,owner’sequity,incomeandexpenses）;（2）是否存在特定會(huì)計(jì)主體的財(cái)務(wù)報(bào)表使用者特別關(guān)注的項(xiàng)目；（2）Anyitemsthatthefinancialstatementusersshouldpayspecialattentionto;（3）被審計(jì)單位的性質(zhì)、所處的生命周期階段以及所處行業(yè)和經(jīng)濟(jì)環(huán)境；（3）Theauditee’snature,lifecyclestagesanditsindustryandeconomicenvironment;例如：在進(jìn)入經(jīng)營(yíng)成熟期后，注冊(cè)會(huì)計(jì)師可能采用經(jīng)常性業(yè)務(wù)的稅前利潤(rùn)作為標(biāo)準(zhǔn)。Forexample:Aftergoingintoanoperatingmaturestage,CPAmayuseoperatingprofitbeforetaxasbenchmark.（4）被審計(jì)單位的所有權(quán)結(jié)構(gòu)和融資方式；（4）Theauditee’sownershipstructureandwayoffinancing;（5）基準(zhǔn)的相對(duì)波動(dòng)性。（5）Thefluctuationofbenchmark.如果被審計(jì)單位的經(jīng)營(yíng)規(guī)模較上年度沒(méi)有重大變化，通常使用替代性基準(zhǔn)確定的重要性不宜超過(guò)上年度的重要性。Ifthereisnosignificantchangesoftheauditee’sscaleofoperationcomparedtolastyear,normallyusethealternativebenchmarktodeterminethematerialitydonotexceedlastyear’s..百分比.Percentage（1）考慮被審計(jì)單位是否為上市公司或公眾利益實(shí)體；（1）Considerwhethertheauditeeisalistedcompanyorpublicinterestentities;（2）考慮百分比與基準(zhǔn)之間的關(guān)聯(lián)性；（2）Considertheconnectionbetweenpercentageandbenchmark;例如：稅前利潤(rùn)對(duì)應(yīng)的百分比通常比營(yíng)業(yè)收入對(duì)應(yīng)的百分比要高Forexample:Thepercentageofprofitbeforetaxusuallyhigherthanthepercentageofoperatingprofit（3）財(cái)務(wù)報(bào)表使用者的范圍；（3）Thescopeoftheuserofthefinancialstatement;（4）被審計(jì)單位是否由集團(tuán)內(nèi)部關(guān)聯(lián)方提供融資或是否有大額對(duì)外融資（如債券或銀行貸款）；（4）Whethertheauditeehasbeenprovidedfinancingfrominter-companyrelatedpartyorlargeamountexternalfinancing（suchasbondorbankloan）;（5）財(cái)務(wù)報(bào)表使用者是否對(duì)基準(zhǔn)數(shù)據(jù)特別敏感（如抱有特殊目的財(cái)務(wù)報(bào)表的使用者）；（5）Whetherthefinancialstatementuserssensitivetobenchmarkdata（suchasfinancialstatementuserswithspecialpurpose）;（6）不需考慮與具體項(xiàng)目計(jì)量相關(guān)的固有不確定性。（6）Donotneedtoconsidertheuncertaintyaboutvaluationofspecificitems.選擇百分比的舉例選擇的基準(zhǔn)Benchmarkselection通?？赡苓x擇的百分比Normaloptionalpercentage經(jīng)常性業(yè)務(wù)的稅前利潤(rùn)Operatingprofitbeforetax不超過(guò)10%Donotexceed10%主營(yíng)業(yè)務(wù)收入Operatingincome不超過(guò)2%Donotexceed2%總資產(chǎn)Totalassets不超過(guò)2%Donotexceed2%非盈利機(jī)構(gòu)：收入或費(fèi)用總額Non-profitorganization不超過(guò)2%Donotexceed2%?各類交易、賬戶余額或披露的重要性水平?Materialitylevelofvarioustransactions，accountbalancesordisclosures根據(jù)被審計(jì)單位的特定情況，如果存在一個(gè)或多個(gè)特定類別的交易、賬戶余額或披露，其發(fā)生的錯(cuò)報(bào)金額雖然低于財(cái)務(wù)報(bào)表整體的重要性，但合理預(yù)期可能影響財(cái)務(wù)報(bào)表使用者依據(jù)財(cái)務(wù)報(bào)表作出的經(jīng)濟(jì)決策，注冊(cè)會(huì)計(jì)師還應(yīng)當(dāng)確定適用于這些交易、賬戶余額或披露的一個(gè)或多個(gè)重要性水平。Ifthemisstatementamountofoneormorespecifictransaction,accountbalanceordisclosureislessthantheoverallmaterialityoffinancialstatements,butisreasonablyexpectedtoaffectfinancialstatementsuserstomakeeconomicdecisionsbasedonfinancialstatements,CPAshallalsodeterminethematerialitylevelwhichisappropriateforoneormorespecifictransaction,accountbalanceordisclosure.?實(shí)際執(zhí)行的重要性?Materialityinactualexecution.定義實(shí)際執(zhí)行的重要性，是指注冊(cè)會(huì)計(jì)師確定的低于財(cái)務(wù)報(bào)表整體的重要性的一個(gè)或多個(gè)金額，旨在將未更正和未發(fā)現(xiàn)錯(cuò)報(bào)的匯總數(shù)超過(guò)財(cái)務(wù)報(bào)表整體的重要性的可能性降至適當(dāng)?shù)牡退?。如果適用，實(shí)際執(zhí)行的重要性還指注冊(cè)會(huì)計(jì)師確定的低于特定類別的交易、賬戶余額或披露的重要性水平的一個(gè)或多個(gè)金額。.DefinitionMaterialityinactualexecutionreferstooneormoreamountwhichislowerthanoverallmaterialityoffinancialstatementandconfirmedbyCPA,aimedatreducingthepossibilitythatthesumofuncorrectedandunidentifiedmisstatementsexceedsmaterialityoffinancialstatementasawholetoanappropriatelowlevel.Ifappropriate,materialityinactualexecutionalsoreferstooneormoreamountconfirmedbyCPAwhichislowerthanthematerialitylevelofspecifictransaction,accountbalanceordisclosure..確定實(shí)際執(zhí)行的重要性的影響因素確定實(shí)際執(zhí)行的重要性應(yīng)考慮的因素：（1）對(duì)被審計(jì)單位的了解（這些了解在實(shí)施風(fēng)險(xiǎn)評(píng)估程序的過(guò)程中得到更新）；（2）前期審計(jì)工作中識(shí)別出的錯(cuò)報(bào)的性質(zhì)和范圍；（3）根據(jù)前期識(shí)別出的錯(cuò)報(bào)對(duì)本期錯(cuò)報(bào)作出的預(yù)期。.Factorstobeconsideredwhendeterminematerialityinactualexecution（1）Understandingtheentity（updatedwhencarryoutriskassessmentprocedures）;（2）Thenatureandextentofmisstatementsidentifiedinpreviousaudits;（3）Expectationsinrelationtomisstatementsincurrentperiod..定量確定.Quantitativedetermination選擇較低的百分比來(lái)確定實(shí)際執(zhí)行的重要性的情況Choosethelowerpercentagetodeterminematerialityinactualexecution（1）首次接受委托的審計(jì)項(xiàng)目；（2）連續(xù)審計(jì)項(xiàng)目，以前年度審計(jì)調(diào)整較多；（3）項(xiàng)目總體風(fēng)險(xiǎn)較高；（4）存在或預(yù)期存在值得關(guān)注的內(nèi)部控制缺陷。（1）Firsttimeauditproject;（2）Continuousauditproject,alotadjustmentsofpreviousaudit;（3）Highriskproject;（4）Internalcontroldefectsexistedorexpectedtobepaidattention.選擇較高的百分比來(lái)確定實(shí)際執(zhí)行的重要性的情況Choosethehigherpercentagetodeterminematerialityinactualexecution（1）連續(xù)審計(jì)，以前年度審計(jì)調(diào)整較少；（2）項(xiàng)目總體風(fēng)險(xiǎn)為低到中等；（3）以前期間的審計(jì)經(jīng)驗(yàn)表明內(nèi)部控制運(yùn)行有效。Continuousaudit,fewadjustmentsofpreviousaudit;Lowtomediumrisks;Previousauditexperienceindicatetheinternalcontroliseffective..運(yùn)用（1）注冊(cè)會(huì)計(jì)師在計(jì)劃審計(jì)工作時(shí)可以根據(jù)實(shí)際執(zhí)行的重要性確定需要對(duì)哪些類型的交易、賬戶余額和披露實(shí)施進(jìn)一步審計(jì)程序。①注冊(cè)會(huì)計(jì)師通常制定審計(jì)計(jì)劃時(shí)，會(huì)將金額超過(guò)實(shí)際執(zhí)行的重要性的賬戶納入審計(jì)范圍，因?yàn)檫@些賬戶有可能導(dǎo)致財(cái)務(wù)報(bào)表出現(xiàn)重大錯(cuò)報(bào)；②但這不代表注冊(cè)會(huì)計(jì)師可以對(duì)所有金額低于實(shí)際執(zhí)行的重要性的財(cái)務(wù)報(bào)表項(xiàng)目不實(shí)施進(jìn)一步審計(jì)程序。.Application（1）CPAcandeterminetheauditproceduresattheplanningstageofthetypesoftransactions,accountbalanceanddisclosureinthelightofmaterialityinactualexecution.①CPAnormallybringthoseaccountswhichamountsexceedmaterialityinactualexecutionintoauditscope,becausethoseaccountsmaycausefinancialstatementmisstatementattheplanningstage.②ThisdoesnotmeantheCPAcannotcarryoutfurtherauditprocedurestothosefinancialstatementitemswhichhastheamountlowerthanthematerialityinactualexecution.（2）運(yùn)用實(shí)際執(zhí)行的重要性確定進(jìn)一步審計(jì)程序的性質(zhì)、時(shí)間安排和范圍。①在實(shí)施分析程序時(shí)，運(yùn)用實(shí)際執(zhí)行的重要性確定可接受的差異臨界值；②在實(shí)施審計(jì)抽樣時(shí)，運(yùn)用實(shí)際執(zhí)行的重要性確定可容忍錯(cuò)報(bào)等。（2）Applymaterialityinactualexecutiontodeterminefurtherauditprocedures’nature,timingandscope.①Whenapplyinganalysisprocedures,usingmaterialityinactualexecutiontodeterminetheacceptabledifferenceofcriticalvalue;②Whenapplyingauditsampling,usingmaterialityinactualexecutiontodeterminetolerablemisstatement.?重要性水平的修改如果在審計(jì)過(guò)程中獲知了某項(xiàng)信息，而該信息可能導(dǎo)致注冊(cè)會(huì)計(jì)師確定與原來(lái)不同的金額，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)修改財(cái)務(wù)報(bào)表整體的重要性和特定類別的交易、賬戶余額或披露的一個(gè)或多個(gè)重要性水平（如適用）。?AmendmentsofmaterialitylevelIfduringtheauditprocessobtaincertaininformationthatleadtodifferentamountfromprevious,CPAmayamendmaterialityoffinancialstatementsasawholeandmaterialitylevel（ifapplicable）ofspecifictransactions,accountbalancesordisclosures.導(dǎo)致在審計(jì)過(guò)程中修改重要性的因素：（1）審計(jì)過(guò)程中情況發(fā)生重大變化（如決定處置被審計(jì)單位的一個(gè)重要組成部分）；（2）獲取新信息；（3）通過(guò)實(shí)施進(jìn)一步審計(jì)程序，注冊(cè)會(huì)計(jì)師對(duì)被審計(jì)單位及其經(jīng)營(yíng)的了解發(fā)生變化。Factorsthatleadtoamendmentofmaterialityinaudit:（1）Thereissignificantchangeduringauditprocess;（2）Theacquisitionofnewinformation;（3）Throughtheimplementationoffurtherauditprocedures,CPAchangestheunderstandingofauditeeanditsenvironment.如果認(rèn)為運(yùn)用低于最初確定的財(cái)務(wù)報(bào)表整體的重要性和特定類別的交易、賬戶余額或披露的一個(gè)或多個(gè)重要性水平（如適用）是適當(dāng)?shù)?，注?cè)會(huì)計(jì)師應(yīng)當(dāng)確定是否有必要修改實(shí)際執(zhí)行的重要性，并確定進(jìn)一步審計(jì)程序的性質(zhì)、時(shí)間安排和范圍是否仍然適當(dāng)。Ifusingthelowerlevelofmaterialitytomeasurethefinancialstatementandspecifictransaction,accountbalanceordisclosureisappropriate,CPAshoulddeterminewhethertoamendthematerialityinactualexecution,anddeterminetheappropriatenessofthenature,timingandscopeoffurtherauditprocedures.m.錯(cuò)報(bào)錯(cuò)報(bào)（累積與評(píng)價(jià)）m.Misstatement（一）明顯微小錯(cuò)報(bào)的臨界值（一）Thecriticalvalueofobviousandtinymisstatement.定義注冊(cè)會(huì)計(jì)師需要在制定審計(jì)策略和審計(jì)計(jì)劃時(shí)，確定一個(gè)明顯微小錯(cuò)報(bào)的臨界值，低于該臨界值的錯(cuò)報(bào)視為明顯微小的錯(cuò)報(bào)，可以不累積。DefinitionTheCPAshouldsetupathresholdforwhichifthemisstatementbelowthethresho，ldCPAshouldregarditasobviousclearlytrivialmisstatementandmaynotaccumulate..定量實(shí)務(wù)中的通常做法是將明顯微小錯(cuò)報(bào)的臨界值定為財(cái)務(wù)報(bào)表整體重要性的3%－5%，但不超過(guò)10%。QuantifyNormallysetupathresholdof3%-5%oftheoverallfinancialstatement,butdonotexceed10%.如果注冊(cè)會(huì)計(jì)師預(yù)期被審計(jì)單位存在數(shù)量較多金額較小的錯(cuò)報(bào)，可能考慮采用較低的臨界值，以免大量低于臨界值的錯(cuò)報(bào)積少成多構(gòu)成重大錯(cuò)報(bào)。確定明顯微小錯(cuò)報(bào)的臨界值時(shí)應(yīng)考慮的因素：（1）以前年度審計(jì)中識(shí)別出的錯(cuò)報(bào)（包括已更正和未更正錯(cuò)報(bào)）的數(shù)量和金額；（2）重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估結(jié)果；（3）被審計(jì)單位治理層和管理層對(duì)注冊(cè)會(huì)計(jì)師與其溝通錯(cuò)報(bào)的期望；（4）被審計(jì)單位的財(cái)務(wù)指標(biāo)是否勉強(qiáng)達(dá)到監(jiān)管機(jī)構(gòu)的要求或投資者的期望。TheCPAmayusethelowerthresholdtoavoidcumulativemisstatementbelowthethresholdbecomingsignificantmisstatement,ifthereisalotoflowamountmisstatementsoftheauditee.Factorstobeconsideredwhendeterminethethresholdofobviousclearlytrivialmisstatement（1）Thequantityandamountofmisstatementsindentifiedinpreviousyearaudit（includingcorrectedanduncorrectedmisstatements）;（2）Theevaluationresultofmaterialmisstatementrisk;（3）Theexpectationthatthosechargedwithgovernanceandmanagementoftheauditeecommunicatethemisstatementswiththeauditor;（4）Whetherthefinancialindexesoftheauditeenarrowlymeettherequirementofsupervisinginstitutionortheexpectationoftheinvestors.3.運(yùn)用注冊(cè)會(huì)計(jì)師可能將低于某一金額的錯(cuò)報(bào)界定為明顯微小的錯(cuò)報(bào)，對(duì)這類錯(cuò)報(bào)不需要積累。如果不確定一個(gè)或多個(gè)錯(cuò)報(bào)是否明顯微小，就不能認(rèn)為這些錯(cuò)報(bào)是明顯微小的。ApplicationCPAmaydeterminethemisstatementbelowcertainamountasobviousclearlytrivialmisstatement,itisnotcumulative.Ifcannotdeterminewhetheroneormoremisstatementistrivial,thencannotconsidertheseareobviousclearlytrivialmisstatement.（二）累積識(shí)別出的錯(cuò)報(bào)注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)累積審計(jì)過(guò)程中識(shí)別出的錯(cuò)報(bào)，除非錯(cuò)報(bào)明顯微小。錯(cuò)報(bào)的匯總數(shù)=已識(shí)別的具體錯(cuò)報(bào)+推斷錯(cuò)報(bào)=事實(shí)錯(cuò)報(bào)+判斷錯(cuò)報(bào)+抽樣推斷錯(cuò)報(bào)（二）CumulativeidentifiablemisstatementCPAshouldcumulatemisstatementsidentifiedduringauditprocess,unlessthemisstatementisobviousclearlytrivial.Totalamountofmisstatements=identifiedmisstatements+deductionmisstatement=factmisstatement+judgementmisstatement+samplingdeductionmisstatement錯(cuò)報(bào)區(qū)分為：.事實(shí)錯(cuò)報(bào)。事實(shí)錯(cuò)報(bào)是毋庸置疑的錯(cuò)報(bào)。.判斷錯(cuò)報(bào)。由于注冊(cè)會(huì)計(jì)師認(rèn)為管理層對(duì)會(huì)計(jì)估計(jì)作出不合理的判斷或不恰當(dāng)?shù)剡x擇和運(yùn)用會(huì)計(jì)政策而導(dǎo)致的差異。.推斷錯(cuò)報(bào)。注冊(cè)會(huì)計(jì)師對(duì)總體存在的錯(cuò)報(bào)作出的最佳估計(jì)數(shù)，涉及根據(jù)在審計(jì)樣本中識(shí)別出的錯(cuò)報(bào)來(lái)推斷總體的錯(cuò)報(bào)。Classificationsofmisstatement:Factmisstatement.Factmisstatementiscertainmisstatement.Judgementmisstatement.ThevariationofmanagementlevelmadewrongjudgementsonaccountingestimationorapplywrongaccountingpolicydifferentfromtheCPA’sview.Deductionmisstatement.CPAdeterminethebestestimateaccordingtotheoverallmisstatements,itinvolvesthemisstatementsidentifiedfromtheauditsampling.（三）對(duì)審計(jì)過(guò)程識(shí)別出的錯(cuò)報(bào)的考慮.錯(cuò)報(bào)可能不會(huì)孤立發(fā)生，一項(xiàng)錯(cuò)報(bào)的發(fā)生還可能表明存在其他錯(cuò)報(bào)；.抽樣風(fēng)險(xiǎn)和非抽樣風(fēng)險(xiǎn)可能導(dǎo)致某些錯(cuò)報(bào)未被發(fā)現(xiàn)；.注冊(cè)會(huì)計(jì)師可能要求管理層檢查某類交易、賬戶余額或披露，以使管理層了解錯(cuò)報(bào)的產(chǎn)生原因，并要求管理層采取措施以確定這些交易、賬戶余額或披露實(shí)際發(fā)生錯(cuò)報(bào)的金額，以及對(duì)財(cái)務(wù)報(bào)表作出適當(dāng)?shù)恼{(diào)整。（三）ConsiderationofmisstatementduringtheauditMisstatementisnotindependent,theoccurrenceofonemisstatementmayindicatetheexistenceofothermisstatement.Samplingriskandnon-samplingriskmaycausesomemisstatementsundiscovered.CAPmayrequiremanagementtodetectcertaintransactions,accountsordisclosures,inordertounderstandthereason,andrequirethemanagementtotakeactionstodeterminetheactualmisstatementamountofthosetransactions,accountbalanceordisclosures,andmakeadjustmentsonthefinancialstatement.（四）識(shí)別出的錯(cuò)報(bào)對(duì)審計(jì)計(jì)劃的修改如果出現(xiàn)下列情況之一，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)確定是否需要修改總體審計(jì)策略和具體審計(jì)計(jì)劃：.識(shí)別出的錯(cuò)報(bào)的性質(zhì)以及錯(cuò)報(bào)發(fā)生的環(huán)境表明可能存在其他錯(cuò)報(bào)，并且可能存在的其他錯(cuò)報(bào)與審計(jì)過(guò)程中累積的錯(cuò)報(bào)合計(jì)起來(lái)可能是重大的；.審計(jì)過(guò)程中累積的錯(cuò)報(bào)合計(jì)數(shù)接近計(jì)劃的重要性。（四）IdentifiedmisstatementamendmentsonauditplanCPAshoulddeterminewhethertoamendtheoverallauditstrategyorauditplanifoneofthefollowingoccurs:Thenatureoftheidentifiedmisstatementanditsenvironmentmayindicateothermisstatement,thetotalmisstatementsofothermisstatementandaccumulativemisstatementduringanauditmaybesignificant.Thetotalamountofaccumulativemisstatementsduringanauditclosetotheimportanceoftheplan.W.審計(jì)風(fēng)險(xiǎn)審計(jì)風(fēng)險(xiǎn)是指財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)時(shí)，注冊(cè)會(huì)計(jì)師發(fā)表不恰當(dāng)審計(jì)意見(jiàn)的可能性。IILAuditriskAuditriskreferstopossibilitythatCPAexpressesaninappropriateauditopinionwhenthefinancialstatementshavematerialmisstatements.財(cái)務(wù)報(bào)表中存在重大錯(cuò)報(bào)未被查出，導(dǎo)致審計(jì)意見(jiàn)錯(cuò)誤的可能性既有客戶方面的原因，也有審計(jì)人員方面的原因。審計(jì)風(fēng)險(xiǎn)二重大錯(cuò)報(bào)風(fēng)險(xiǎn)X檢查風(fēng)險(xiǎn)Ifthematerialmisstatementsinthefinancialstatementsarenotidentified,bothclientandauditorshaveresponsibilitieswhichleadtothepossibilityofwrongauditopinion.Auditrisk=RiskofmaterialmisstatementXDetectionriskV.重大錯(cuò)報(bào)風(fēng)險(xiǎn)與檢查風(fēng)險(xiǎn).固有風(fēng)險(xiǎn)、控制風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)的理解V.Materialmisstatementriskanddetectionrisk.Understandingofinherentrisk,controlriskanddetectionrisk固有風(fēng)險(xiǎn)是指在考慮相關(guān)的內(nèi)部控制之前，某類交易、賬戶余額或披露的某一認(rèn)定易于發(fā)生錯(cuò)報(bào)(該錯(cuò)報(bào)單獨(dú)或連同其他錯(cuò)報(bào)可能是重大的)的可能性。Inherentriskreferstopossibilityofanassertionaboutaclassoftransaction,accountbalanceordisclosuretoamisstatementthatcouldbematerial(eitherindividuallyorwhenaggregatedwithothermisstatements)beforeconsiderationofanyrelatedcontrols.控制風(fēng)險(xiǎn)是指某類交易、賬戶余額或披露的某一認(rèn)定發(fā)生錯(cuò)報(bào)，該錯(cuò)報(bào)單獨(dú)或連同其他錯(cuò)報(bào)是重大的，但沒(méi)有被內(nèi)部控制及時(shí)防止或發(fā)現(xiàn)并糾正的可能性。Controlriskreferstothepossibilitythatamisstatementthatcouldoccurinanassertionaboutaclassoftransaction,accountbalanceordisclosureandthatcouldbematerial,eitherindividuallyorwhenaggregatedwithothermisstatements,willnotbeprevented,ordetectedandcorrected,onatimelybasisbytheentity’sinternalcontrol.檢查風(fēng)險(xiǎn)是指如果存在某一錯(cuò)報(bào)，該錯(cuò)報(bào)單獨(dú)或連同其他錯(cuò)報(bào)可能是重大的，注冊(cè)會(huì)計(jì)師為將審計(jì)風(fēng)險(xiǎn)降至可接受的低水平而實(shí)施程序后沒(méi)有發(fā)現(xiàn)這種錯(cuò)報(bào)的風(fēng)險(xiǎn)。Detectionriskreferstotheriskthattheproceduresperformedbytheauditortoreducerisktoanacceptablelowlevelwillnotdetectamisstatementthatexistsandthatcouldbematerial,eitherindividuallyorwhenaggregatedwithothermisstatements.W.各風(fēng)險(xiǎn)之間及各風(fēng)險(xiǎn)與審計(jì)證據(jù)的關(guān)系VI.Relationshipamongvariousrisksandrelationshipbetweenrisksandauditevidences證據(jù)量評(píng)估固有風(fēng)險(xiǎn)越高，則所需的審計(jì)證據(jù)就越多，反之就越少。評(píng)估的控制風(fēng)險(xiǎn)越高，則所需的審計(jì)證據(jù)就越多，反之就越少。可接受的檢查風(fēng)險(xiǎn)越高，則所需的審計(jì)證據(jù)就越少，反之就越多。EvaluationofevidencelevelInherentriskassessedishigher,theauditevidenceisrequiredmore,andviceversa.Controlriskassessedishigher,theauditevidenceisrequiredmore,andviceversa.Acceptabledetectionriskishigher,thelessauditevidenceisrequired,andviceversa.100%-(可接受的)檢查風(fēng)險(xiǎn)=對(duì)實(shí)質(zhì)性程序的可靠性要求100%-(Acceptable)detectionrisk=Reliabilityrequirementofsubstantiveprocedures同步系統(tǒng)訓(xùn)練1.A注冊(cè)會(huì)計(jì)師負(fù)責(zé)對(duì)常年審計(jì)客戶甲公司20X8年度財(cái)務(wù)報(bào)表進(jìn)行審計(jì)，撰寫(xiě)了總體審計(jì)策略和具體審計(jì)計(jì)劃(部分內(nèi)容摘錄如下)：(1)初步了解20X8年度甲公司及其環(huán)境未發(fā)生重大變化，擬信賴以往審計(jì)中對(duì)管理層、治理層誠(chéng)信形成的判斷。(2)因?qū)坠緝?nèi)部審計(jì)人員的客觀性和專業(yè)勝任能力存有疑慮，擬不利用內(nèi)部審計(jì)的工作。(3)如對(duì)計(jì)劃的重要性水平做出修正，擬通過(guò)修改計(jì)劃實(shí)施的實(shí)質(zhì)性程序的性質(zhì)、時(shí)間和范圍降低重大錯(cuò)報(bào)風(fēng)險(xiǎn)。(4)假定甲公司在收入確認(rèn)方面存在舞弊風(fēng)險(xiǎn)，擬將銷(xiāo)售交易及其認(rèn)定的重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)估為高水平，不再了解和評(píng)估相關(guān)控制設(shè)計(jì)的合理性并確定其是否已得到執(zhí)行，直接實(shí)施細(xì)節(jié)測(cè)試。(5)因甲公司于20X8年9月關(guān)閉某地辦事處并注銷(xiāo)其銀行賬戶，擬不再函證該銀行賬戶。(6)因?qū)徲?jì)工作時(shí)間安排緊張，擬不函證應(yīng)收賬款，直接實(shí)施替代審計(jì)程序。(7)盡管20X7年度審計(jì)中發(fā)生了大量的調(diào)整，項(xiàng)目總體風(fēng)險(xiǎn)較高，但由于對(duì)甲公司非常了解，A注冊(cè)會(huì)計(jì)師將實(shí)際執(zhí)行的重要性水平確認(rèn)為財(cái)務(wù)報(bào)表層次重要性水平的75%。要求：針對(duì)上述事項(xiàng)(1)至(7),逐項(xiàng)指出A注冊(cè)會(huì)計(jì)師擬定的計(jì)劃是否存在不當(dāng)之處。如有不當(dāng)之處，簡(jiǎn)要說(shuō)明理由。答案：.(1)A注冊(cè)會(huì)計(jì)師擬定的計(jì)劃存在不當(dāng)之處。注冊(cè)會(huì)計(jì)師不能僅僅根據(jù)甲公司及其環(huán)境沒(méi)有發(fā)生重大變化而直接信賴管理層、治理層的誠(chéng)信,注冊(cè)會(huì)計(jì)師還應(yīng)該考慮被審計(jì)單位相關(guān)的戰(zhàn)略、目標(biāo)等的影響以及本年度的具體情況來(lái)考慮管理層、治理層的誠(chéng)信問(wèn)題。.(1)ThereareinappropriatepointsintheplanwhichismadebyCPAA.CPAshallnottrusttheintegrityofmanagementandthosechargedwithgovernanceonlyonthebasisofthatacompanyanditsenvironmenthasnotchangedsignificantly.CPAshouldalsoconsidertheimpactofrelatedstrategyandtargetofauditeeandspecificsituationswhichhappenincurrentyeartoevaluatetheintegrityofmanagementandthosechargedwithgovernance.A注冊(cè)會(huì)計(jì)師擬定的計(jì)劃無(wú)不當(dāng)之處(2)TherearenoinappropriatepointsintheplanwhichismadebyCPAA.A注冊(cè)會(huì)計(jì)師擬定的計(jì)劃存在不當(dāng)之處。重大錯(cuò)報(bào)風(fēng)險(xiǎn)是客觀存在的，并不能夠降低，可以通過(guò)控制測(cè)試，降低評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)；通過(guò)修改計(jì)劃實(shí)施的實(shí)質(zhì)性程序的性質(zhì)、時(shí)間和范圍降低檢查風(fēng)險(xiǎn)，并不是重大錯(cuò)報(bào)風(fēng)險(xiǎn)。(3)ThereareinappropriatepointsintheplanwhichismadebyCPAA.Materialmisstatementobjectivelyexists,cannotbereduced,whilematerialmisstatementriskcanbereducedtoanacceptablelevelthroughtestofcontrol;amendingthenature,timeandscopeofsubstantiveprocedurewillreducedetectionriskotherthanmaterialmisstatementrisk.(4)A注冊(cè)會(huì)計(jì)師擬定的計(jì)劃存在不當(dāng)之處。對(duì)內(nèi)部控制的了解是必須的，并不是可選擇，