2018審計(jì)13英語串講0201全7講義

第一部分目在本次教學(xué)中，總共分為三部分進(jìn)行講解——第一部分知識(shí)重點(diǎn)、第二部分常用句型、第三部分專業(yè)詞匯。其中第一部分知識(shí)重點(diǎn)，老師將會(huì)按照專題的形式，分別使用中文與英文進(jìn)行第一部分知識(shí)重點(diǎn)1章審計(jì)抽樣方法Samplingriskandnon－samplingTypesofsampling①CPAismainlyfacedwithunderrelianceriskandoverrelianceriskwhenconductingtestsofcontrol.②CPAismainlyfacedwithrejectionriskandacceptanceriskwhenconductingdetailedtesting.非抽樣風(fēng)險(xiǎn)（不是由樣本量引起的風(fēng)險(xiǎn)）Non－samplingrisk（risknotcausedbysamplessize）Statisticalsamplingandnon－statisticalsamplingBothneed職業(yè)判斷（professionaljudgment）Costbenefitsaremainlyconsideredwhenchoosingbetweenstatisticalsamplingandnon－statisticalsamplingmethod.AttributesamplingandVariableGenerallyspeaking,theconclusiondrawnfromattributesamplingisrelatedtotheincidencerateofthepopulation,andtheconclusiondrawnfromvariablesamplingisrelatedtothepopulationamount.However,thereisanexception,thatis,monetaryunitsamplinginvariablesampling,andtheconclusiondrawnusingtheprincipleofattributesamplingisreflectedatamount.ApplicationofauditsamplingFactorsaffectthesamplesize:Acceptableoverreliance可偏差率TolerabledeviationEstimatedpopulationdeviationPopulationOtherApplicationofauditsamplingincontrolTheuseofstatisticalsamplingincontroltestingtoevaluatesamplingPopulationdeviationrate＝samplingdeviationrate＝samplingdeviation÷

ConsideringsamplingUsingformula：upperlimitofpopulationdeviation＝riskcoefficient÷sampleUsingtable:usingthesampleresultsevaluationtable總體偏差率上限“低于”可偏差率，則總體“可以接受”。Evaluationandconclusionofstatisticalsampling.TheupperlimitofpopulationdeviationrateislessthanthelimitofdeviationratesopopulationisInnon－statisticalsampling,theCPAwillalsousethedeviationrateofsamplesasthebestestimateofthedeviationrateofthepopulation.ApplicationofauditsamplingintestofUsestatisticalsamplingmethodintestofdetailstoevaluatesamplingDeducemisstatementofthepopulation（traditionalvariableMeanMeanofsampleapprovedamount＝Approvedamountofsample/SampleEstimationofpopulationvalue＝Meanofsampleapprovedamount×PopulationMisstatementofpopulationdeduced＝Estimationofpopulationvalue－BookvalueofthepopulationDifferenceAveragemisstatementofsample＝（Bookvalueofsample－Approvedvaluesample）/SampleMisstatementofpopulationdeduced＝Averagemisstatementofsample

Estimatedpopulationamount=Bookvalueofpopulation–MisstatementofRatioRatio＝Approvedamountofsample/BookvalueofEstimatedpopulationamount＝BookvalueoftheMisstatementofpopulationdeduced＝Bookvalueofthepopulation－EstimatedpopulationamountMonetaryunitsamplingCalculatetheupperlimitofpopulationmisstatementsinmonetaryunitIfnomisstatementisdiscoveredinthesample,theupperlimitofpopulationmisstatements＝Assurancecoefficient×Samplinginterval.100%，總體錯(cuò)報(bào)的上限＝事實(shí)錯(cuò)報(bào)＋基本精確度。Ifamisstatementisfoundinalogicalunitthatislargerthanorequaltothesampleinterval,nomatterwhetherthepercentageofthemisstatementis100%,theupperlimitofpopulationmisstatements＝factualmisstatement＋basicaccuracy.Ifamisstatementwith100%misstatementpercentageinsample（excludinglogicalunitthatislargerthanorequaltothesampleinterval）isfound,theupperlimitofpopulationmisstatements＝Assurancecoefficient×Samplinginterval.100%的錯(cuò)報(bào)，會(huì)計(jì)師先計(jì)算推斷錯(cuò)報(bào)，再將推斷錯(cuò)報(bào)按金額降序排列后，分別乘以對(duì)應(yīng)的保證（4）Ifamisstatementwiththemisstatementpercentagelowerthan100%in（excludinglogicalunitthatislargerthanorequaltothesampleinterval）isfound,CPAshouldfirstcalculateprojectedmisstatements,thenafterarrangingprojectedmisstatementsindescendingorderaccordingtoamount,multiplytheincrementaltyofcorrespondingassurancecoefficientrespectively（i.e.Underthegivenlevelofriskofincorrectacceptance,thedifferencebetweentheassurancecoefficientcorrespondingspecifiednumberofoverstatementmisstatementsandtheassurancecoefficientofaboveline）,plusbasicaccuracy,calculatetheupperlimitofpopulationmisstatementsatlast.Theupperlimitofpopulationmisstatements＝projectedmisstatements tyofassurancecoefficient＋basic2章審計(jì)計(jì)劃I.審計(jì)計(jì)劃分類ClassificationofauditAuditnisdividedintogeneralauditstrategyandspecificauditCPAshouldconsiderfollowingeventswhenmakinggeneralauditstrategyScopeofTargetofreport,timearrangementandnaturetobe③審計(jì)方向；Directionof④審計(jì)資源。ResourcesofContentofspecificauditn①風(fēng)險(xiǎn)評(píng)估程序；RiskassessmentFurtherauditprocedurestobeimplemented（theoverallschemeandspecificauditprocedurestobeimplemented）；③計(jì)劃其他審計(jì)程序。notherauditprocedure.II.重要性MaterialityDeterminationofmaterialityDeterminationofauditmaterialitylevelfromamount（ty）Timedetermination:whennninganauditwork,CPAshoulddetermineanacceptablematerialitylevel,inordertodiscoveranyamount（ty）MaterialityoffinancialstatementasaNormalruleapplieswhendeterminethematerialitylevelatthefinancialstatementlevel:Materialitylevel＝benMaterialitylevelofvarioustransactions，accountbalancesorMaterialityinactualAmendmentsofmateriality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、賬戶余額或披露的一個(gè)或多個(gè)重要性Ifduringtheauditprocessobtaincertaininformationthatleadtodifferentamountfromprevious,CPAmayamendmaterialityoffinancialstatementsasawholeandmaterialitylevel（ifapplicable）ofspecifictransactions,accountbalancesorThecriticalvalueofobviousandtinyCumulativeidentifiableClassificationsofFactmisstatement.Factmisstatementiscertain②判斷錯(cuò)報(bào)。由于會(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Judgmentmisstatement.ThevariationofmanagementlevelmadewrongjudgmentsonaccountingestimationorapplywrongaccountingdifferentfromtheCPA’sview.AuditAuditriskreferstopossibilitythatCPAexpressesaninappropriateauditopinionwhenthefinancialstatementshavematerialmisstatements.Auditrisk＝Riskofmaterialmisstatement×DetectionMaterialmisstatementriskanddetectionInherentrisk,controlriskanddetectionInherentriskreferstopossibilityofanassertionaboutaclassoftransaction,accountbalanceordisclosuretoamisstatementthatcouldbematerial（eitherindividuallyorwhenaggregatedwithothermisstatements）beforeconsiderationofanyrelatedcontrols.控制風(fēng)險(xiǎn)是指某類、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Controlriskreferstothepossibilitythatamisstatementthatcouldoccurinanassertionaboutaclassoftransaction,accountbalanceordisclosureandthatcouldbematerial,eitherindividuallyorwhenaggregatedwithothermisstatements,willnotbeprevented,ordetectedandcorrected,onatimelybasisbytheentity’sinternalDetectionriskreferstotheriskthattheproceduresperformedbytheauditortoreducerisktoanacceptablelowlevelwillnotdetectamisstatementthatexistsandthatcouldbematerial,eitherindividuallyorwhenaggregatedwithotherRelationshipamongvariousrisksandrelationshipbetweenrisksandEvaluationofevidenceInherentriskassessedishigher,theauditevidenceisrequiredmore,andviceControlriskassessedishigher,theauditevidenceisrequiredmore,andviceAcceptabledetectionriskishigher,thelessauditevidenceisrequired,andvice100%－（Acceptable）detectionrisk=Reliabilityrequirementofsubstantive3章審計(jì)工作底稿從考試情況來看，本部分在2013年考查了一道簡答題。本部分內(nèi)容往往和具體審計(jì)程序Thenatureofaudit（一）審計(jì)工作底稿的存在形式TheformsofauditExistenceform:paper,electronic,otherElectronicandotherformscanbeconvertedintopaperauditationbyprinting,andfiledwithotherpaperation,meanwhile,savethoseelectronicandotherformsofationseparay.ThecontentusuallyexcludedinauditAuditationusuallydoesnotSupersededdraftsofworkingpapersorfinancialNotesthat pleteorpreliminaryPreviouscopiesofscorrectedfortypographicalorotherDuplicatesofs.Recognitionfeaturesofspecific如在對(duì)被審計(jì)單位生成的訂購單進(jìn)行細(xì)節(jié)測(cè)試時(shí)，會(huì)計(jì)師可能以訂購單的日期和其Forexample,whenperformingadetailedtestofpurchaseorders,CPAmayusethedatesandordernumbersofpurchaseordersasrecognitionfeaturesofpurchaseorderfortesting.Foraprocedurerequiringselectionorreviewofallitemsoveraspecificamount,CPAcanrecordthescopeoftheproceduresandindicatethetotal.Forexample,allaccountingentriesofcertainamountinbankjournal.對(duì)于需要系統(tǒng)化抽樣的審計(jì)程序，會(huì)計(jì)師可能會(huì)通過記錄樣本的來源、抽樣的起點(diǎn)Foraprocedurerequiringsystematicsampling,CPAmayusethesourcerecordingthesamples,startingpointandthesamplingintervaltoidentifytheselected對(duì)于需要詢問被審計(jì)單位中特定人員的審計(jì)程序，會(huì)計(jì)師可能會(huì)以詢問的時(shí)間、被詢問人的及職位作為識(shí)別特征。Foraprocedurerequiringinquiriesofspecificentitynel,CPAmayusethedatesofinquiresandthenamesandjobdesignationsoftheentitynelasidentificationcharacteristic.Foranobservationprocedure,CPAmayusetheprocessormatterbeingobserved,andwhereandwhentheobservationwascarriedoutasidentificationcharacteristic.Auditation（一）審計(jì)工作底稿歸檔工作的性質(zhì)ThenatureofauditationThecompletionoftheassemblyoftheauditationafterthedateoftheauditor’sreportisanadministrativeprocessthatdoesnotinvolvetheperformanceofnewauditproceduresorthedrawingofnewconclusions. Changesmay,however,bemadetotheauditationduringthefinalprocessiftheyareadministrativeinnature,mainlyDeletingordiscardingsupersededSorting,collatingandcrossreferencingworkingSigningoffoncompletionchecklistsrelatingtothefileassemblyingauditevidencethattheauditorhasobtained,discussedandagreedwiththerelevantmembersoftheengagementteambeforethedateofthe（二）審計(jì)工作底稿歸檔的期限FilingdeadlineofauditFinishedauditengagement:notmorethan60daysafterauditor’sreportUnfinishedauditengagement:notmorethan60daysafterthedateofauditengagementsuspension（三）審計(jì)工作底稿歸檔后的變動(dòng)ThechangeofauditationafterAmendmentsofcurrentauditationAddnewauditationCPAcannotdeleteorabandonanyauditationbeforetheexpirationCircumstancesofneedingchangingaudit會(huì)計(jì)師已實(shí)施了必要的審計(jì)程序，取得了充分、適當(dāng)?shù)膶徲?jì)并得出了恰當(dāng)?shù)膶徲?jì)結(jié)Theauditorhasperformednecessaryauditproceduresandobtainedsufficientandappropriateauditevidenceandgettheappropriateauditconclusionbuttherecordofauditationisnotsufficient.審計(jì)報(bào)告日后，發(fā)現(xiàn)例外情況要求會(huì)計(jì)師實(shí)施新的或追加審計(jì)程序，或?qū)е聲?huì)計(jì)師Aftertheauditor’sreportdate,exceptionalcasesareidentifiedtorequiretheauditorperformingneworadditionalauditproceduresorleadtosituationthattheauditorobtainsnewconclusion.Therecordingrequirementsofchangingaudit在完成最終審計(jì)的歸整工作后，如果對(duì)工作底稿進(jìn)行了變動(dòng)，會(huì)計(jì)師均應(yīng)當(dāng)記錄下列Afterfinalfiling,ifthereisanychangeoftheation,CPAshouldrecordThereasonofchangingoraddingauditThetime, nelofmodifyingoraddingauditationandthetimeandnelofreview.（四）審計(jì)工作底稿的保存期限StorageLifeofauditFinishedauditengagement:atleasttenyearssincetheauditor’sreportUnfinishedauditengagement:atleasttenyearsafterthedateofauditengagement連續(xù)審計(jì)：當(dāng)期歸整的中可能包括以前年度獲取的資料（有可能是10年以前）。會(huì)10Continuousauditing:currentauditfilesmayincludepreviousyears’（maybe10yearsago）.CPAshouldtreatitascurrentinformationandkeepitatleasttenyears.4章風(fēng)險(xiǎn)評(píng)估與風(fēng)險(xiǎn)應(yīng)對(duì)從考試情況來看，風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)要求會(huì)計(jì)師以重大錯(cuò)報(bào)風(fēng)險(xiǎn)的識(shí)別、評(píng)估和應(yīng)對(duì)審計(jì)UnderstandingAuditeeandItsProceduresofUnderstandingInternalControls——ObtainingAuditEvidenceRelatingtoControlDesignandImplementationUnderstandingandAssessingInternalControlatOverallLevel（Relatetomaterialmisstatementoffinancialstatementlevel）IdentifyingandAssessingMaterialMisstatementAuditproceduresofidentifyingandassessingmaterialmisstatementRiskIdentifymisstatementsatassertionIdentifymisstatementatfinancialstatementAssessthematerialityandConsiderthepossibilityofmisstatementsoccur（includingthepossibilityofvariousmisstatementsoccur）andwhetherthelevelofmaterialityofpotentialmisstatementcanleadtomaterialmisstatement.【注 [Tip]CPAshouldrecognizenature,timearrangementandscopeoffurtherproceduresaccordingtotheriskevaluationSpecialCPAshouldconsiderthefollowingitemswhenrecognizingthenatureofWhethertheriskbelongstoriskofWhethertheriskrelatestothematerialchangeofrecenteconomicenvironment,accountingtreatmentmethodsorotheraspects；（3）的復(fù)雜程度Thedegreeofcomplexityof風(fēng)險(xiǎn)是否涉及重大的關(guān)聯(lián)方Whethertheriskinvolveswithmaterialtransactionsofrelated Thesubjectivitydegreeoffinancialinformationmeasurement,especiallywhetherthemeasurementhashighdegreeofuncertainty；（6）Whethertheriskrelatestomaterialtransactionswhichareabnormalorexceednormaloperatingprocess.OverallResponsestoRisksofMaterialMisstatementattheFinancialStatement（一）MaterialmisstatementatfinancialstatementlevelandoverallCPAshoulddeterminethefollowingoverallresponsesaccordingtotheevaluatedmaterialmisstatementatfinancialstatementlevel:EmphasizingtoauditteamtheneedtomaintainprofessionalAssigningauditstaffwithmoreexperienceorspecialskillsorusingexpert’swork.提供的督導(dǎo)ProvidingmoreIncorporatingmoreunpredictabilityintotheaudit（5）Makinggeneralchangestothenature,timingorextentofaudit（二）MethodsofincreasingtheunpredictabilityofauditScope:performingsubstantiveproceduresastotheaccountingbalanceandassertionswhicharenottestedbeforeandthematerialitylevelofwhichislowerthanstatedlevelorwhicharelowrisk；Time:adjustingthetimeofperformingauditproceduresinordertoexceedtheexpectationoftheauditee；Selectsamples:adoptingvariousauditsamplingmethodsinordertoselectthecurrentyeartestingsampleswhicharedifferentfromthatofpreviousyears.（4）ce:selectingdifferencecestoperformauditproceduresornotinformingauditeeofcesfortestinginadvance.FurtherAuditProceduresastoMaterialMisstatementRisksatAssertionFurtherauditproceduresrefertoauditproceduresperformedastoevaluatematerialmisstatementrisksatassertionlevelofvarioustransactions,accountingbalancesanddisclosures,whichincludetestsofcontrolandsubstantiveprocedures.5章銷售與收款循環(huán)的審計(jì)Substantiveproceduresforsalesandcollection1.銷售與收款的實(shí)質(zhì)性分析程Substantiveyticalproceduresforsalesandcollection2.TestsofdetailforSalesrecordedinaccountactuallySubstantiveproceduresforsalesthatoccurredhavebeenrecordedin（testof（3）Performcut－offtestofTheaimofthecut－offtestofsalesistodeterminewhetherthebelongingoftheaccountingrecordofthemainbusinessrevenueoftheauditeeisThroughtestingtheshipsinseveraldaysaroundbalancesheetdate,checkagainsttheaccountsreceivableandtherevenuesubsidiaryledger；atthemeanwhile,selectthevouchersinseveraldaysaroundbalancesheetdatefromaccountsreceivableandrevenuesubsidiaryledgers,tocheckitwithshipstodeterminewhetherthereiscross－periodsales.Reviewthesalesandshiplevelsaroundthebalancesheetdate,determinewhetherthebusinessactivitylevelisabnormal,andconsiderwhetherthereisaneedforadditionalimplementationofthecutofftestprocedure.Obtainallsalesreturnrecordsafterthebalancesheetdate,tocheckifthereisanadvancerecognitionofrevenue.Incombinationwiththeconfirmationprocedureforaccountsreceivableonbalancesheetdate,checkfornon－approvedsalesTheCPAcanconsiderthechoiceofthetwoauditroutestoimplementthecut－offtestofmainbusinessrevenue：OneistouseaccountsrecordasastartingFromtherecordsbeforeandafterseveraldaysofbalancesheet,tracetheaccountingvouchersandtosigntheshipments.Theaimistoconfirmwhethertherecordedrevenuehasshippedgoodsandsignedreceiptbythecustomerinthesameperiod,andwhetherrevenuehasbeenoverstated.Thismethodismainlytopreventtheoverstatementofrevenue.Secondistousedeliveryvoucherasastartingpoint.Fromthedeliveryvoucherssignedbycustomersbeforeandafterseveraldaysofbalancesheet,tracetoaccountsrecord,todeterminewhetherthemainbusinessrevenuehasbeenrecordedintoproperaccountingperiod.Thismethodismainlytopreventtheunderstatementofrevenue.Unlesstherearesufficientevidencestoprovethataccountsreceivableisimmaterialforauditee’sfinancialstatements，orconfirmationislikelytobeinvalid，CPAshouldmakeconfirmationonaccountsreceivable.Accountsreceivable●一般情況下，函證對(duì)象為：大額或賬齡較長的項(xiàng)目；與人發(fā)生糾紛的項(xiàng)目；重大關(guān)聯(lián)方Ingeneral，objectsofconfirmationinclude：largeamountorold－ageditems；itemsthattheauditeedisputeswiththedebtor；significantrelatedpartytransactions；itemsofimportantcustomers（includingcustomerswithcloserelationship）；itemsofnewcustomersItemsthatshowfrequenttransactionsbutarelativelysmallorevenzerobalanceattheperiodend；unusualitemswhichmayleadtomaterialmisstatementorfraud.Methodsof①積極式函證－－Positive②消極式函證－－NegativeTimechosenforCPAgenerallyregardsbalancesheetdateascut－offdate，andmakesconfirmationwithintheproperperiodafterbalancesheetdate.ControlofCPAshoulddirectlycontrolthesendingandcollectingofconfirmationIftheconfirmationreplyissentbyfax，orotherways，CPAshouldchecktheinformation,andadoptsomeprocedurestocreatesafeenvironment.Alternative如果采用積極的函證方式實(shí)施函證而未能收到回函，會(huì)計(jì)師應(yīng)當(dāng)考慮與被詢證者聯(lián)系。如Iftheconfirmationhasnofeedbackwhenadoptingpositiveconfirmation，CPAshouldconsidertocontactwiththedebtor.Iffailingtogetdebtor’sresponse，CPAshouldconsidercarryingoutalternativeTheownershipofconfirmationreplybelongstocorrespondingaccounting6章采購與付款循環(huán)的審計(jì)IMaterialmisstatementriskofpurchaseandpaymentMaterialmisstatementrisksthataffectthetransactionsandbalancesofpurchaseandpaymentmayinclude：UnderestimateliabilitiesorrelatedPreferenceandmotivationofmanagementtomisstateliabilitiesandComplexityofexpenseRecordforeigncurrencytransactions舞弊和的固有風(fēng)險(xiǎn)InherentrisksoffraudandTheexistenceofunrecordedrightsand性CheckWhetherAccountsPayableHaveBeenRecordedIntoCorrectAccountingorNot（cutoff）,WhetherThereAreUnrecordedAccountsPayableorCheckrelevantsupportingsforincreaseordecreasechangeofaccountspayableincurredincurrentperiod,todeterminethecompletenessofbalanceofaccountspayableattheendofperiod；（vouchers—completeness）檢查資產(chǎn)負(fù)債表日后應(yīng)付賬款明細(xì)賬貸方發(fā)生額的相應(yīng)憑證，關(guān)注其購貨的日期，Checkrelevantvouchersofcreditamountofpayablessubsidiaryledgerafterbalancesheetdate；payattentiontothedateofprocurement；confirmwhethertherecordingtimeisappropriateornot；（ledgerafterbalancesheetdate–cut－將和被審計(jì)單位財(cái)務(wù)記錄之間的差異進(jìn)行調(diào)節(jié)（如在途款項(xiàng)、在途貨物、付款折扣、未記錄的負(fù)債等），查找有無未入賬的應(yīng)付賬款，確定應(yīng)付賬款金額的準(zhǔn)確性。（——完整性）Obtainstatementbetweenauditeeanditsrs（obtainfromnon－financialdepartment,suchasprocurementdepartment）andadjustdifferencebetweenstatementandfinancialrecordofauditee（suchasfundsintransit,goodsintransit,paymentdiscount,unrecordedliabilityandetc）；checkwhetherthereisunrecordedaccountpayableornot,confirmaccuracyofamountofaccount 針對(duì)資產(chǎn)負(fù)債表日項(xiàng)目，檢查銀行及有關(guān)付款憑證（如銀行匯款通知、供Astopaymentitemsafterbalancesheetdate,inspectbankreconciliationstatementandrelevantpaymentvouchers（suchasbankpaymentnotes,receiptsofrs）；inquireinternalorexternalstaffsoftheauditeewhoknowthefacttofindwhetherthereareaccountspayablewhicharenotrecordedintime；（paymentafterbalancesheetdate—completeness）結(jié)合存貨監(jiān)盤程序，檢查被審計(jì)單位在資產(chǎn)負(fù)債日前后的存貨入庫資料（或入（5）Referringtotheproceduresofsupervisionofinventorycount,inspectthesofwarehouseentryofauditeebeforeorafterbalancesheetdate（inspectreceivingreportorwarehouseentry）,inspectwhethertherearecircumstancesthatthegoodsoflargeamounthavebeendelivered,butrelatedvouchershavenotbeenreceived,identifywhetherrelatedliabilitieshavebeenrecognizedintocorrectperiod.（Supervisionofinventorycount—cut－off,completeness）III.SendconfirmationletteraboutaccountsObtainappropriatelistofrs,suchasthecurrentpurchasinglist,allexistingrlistsorsubsidiaryledgerofaccountspayable.Inquiryifthelistiscompleteandconsiderwhetherthelistshouldincludeadditionalitemssuchasexpectedliabilities.7章生產(chǎn)與存貨循環(huán)的審計(jì)Objectiveofsupervisionofinventory計(jì)。Thesupervisionofinventorytakingmainlyaimsatascertaininginventoryexistence,completenessandvaluation.Italsoprovidessomeauditevidence.在監(jiān)盤過程中獲取有關(guān)存貨所有權(quán)的。Theobjectiveofsupervisionofinventorytakingistoobtainrelatedauditevidenceabouttheamountandconditionoftheinventory,besides,CPAmayobtainevidencerelatedtotheownershipofinventoryduringtheprocessofsupervisionofinventorytaking.存貨監(jiān)盤本身并不足以供會(huì)計(jì)師確定存貨的所有權(quán)，會(huì)計(jì)師可能需要執(zhí)行其他實(shí)質(zhì)性CPAcannotconfirmtheownershipassertioninrelationtoinventoryonlysupervisionofinventorytaking，butgenerallyneedtoperformothersubstantiveauditprocedurestohandletherelatedrisksofownershipassertionObligationofsupervisionofinventory ObligationofCPA：ObtainingsufficientandappropriateauditevidenceaboutamountandconditionofrelatedinventoryattheendofnofsupervisionofinventoryMatterstobeconsideredwhenmakingthenofsupervisionofinventoryWhencompilingthenofsupervisionofinventorytaking,CPAshouldconsiderfollowingitems：①Riskofmaterialmisstatementrelatedto②Natureofinternalcontrolrelatedto③Whetherappropriateproceduresarecompiledoninventorytakingandcorrectordersaremade.④Timescheduleofinventory⑤Inventorytakingsystemofthe⑥Storageceof⑦Whetherneedexpertassistanceornot.ProceduresofsupervisionofinventoryProceduresofEvaluatecontrolofinventorycount→observeperformanceofinventorycountinspectinventory→performsamplingofinventoryCarryouttestWhentestingtheresultofinventorytaking，CPA①Selectpartofinventorytakingrecordsandvouchtocorrespondingphysicalinventoryinordertoensuretheaccuracyofinventorytakingrecords.②Selectpartofphysicalinventoriesandtracethemtocorrespondinginventorytakingrecordsinordertoensurethecompletenessofrecords.CPAshouldtrytheirbesttopreventtheauditeefromknowinginventoriesthatwillbesampledforcheckinginadvance.存貨盤點(diǎn)范圍。Scopeofinventory對(duì)所有權(quán)不屬于被審計(jì)單位的存貨，會(huì)計(jì)師應(yīng)當(dāng)取得其規(guī)格、數(shù)量等有關(guān)資料，確定是否已單獨(dú)存放、標(biāo)明，且未被納入盤點(diǎn)范圍。對(duì)未納入盤點(diǎn)范圍的存貨，會(huì)計(jì)師應(yīng)當(dāng)查明未納入Forthoseinventoriesofwhichownershipdoesnotbelongtoauditee,CPAshouldobtainrelevantinformationrelatedtotheirsize,tyandotherdata,andcheckwhethertheseinventorieshavebeenstoredindependently,markedandnotincorporatedintothescopeofinventorytaking.Forinventoriesthatarenotincorporatedintothescopeofinventorytaking,CPAshouldfindreasonswhytheyarenotincorporatedintothescope.（4）Theworksthatneedtobedonewhensupervisionofinventorytakingis①Observethesiteofinventorytakingagain，inordertomakesurewhetherallinventoriesthatshouldbeincorporatedintocountingscopehavebeencountedornot.②取得并檢查已填用、作廢及未使用盤點(diǎn)表單的號(hào)碼記錄，確定其是否連續(xù)編號(hào)，查明已的表單是否均已收回，并與存貨盤點(diǎn)的匯錄進(jìn)行核對(duì)。②Obtainandcheckthenumberrecordofwritten,invalidandunusedcountingforms,determinewhethertheseformsarenumberedserially,findoutwhetherallformsissuedhavebeenreturned,andverifythemwithaggregatedrecordofinventorycount.TreatmentofspecialItisnotfeasibletoperformsupervisionofinventorytakingatthesiteof①如果在存貨盤點(diǎn)現(xiàn)場(chǎng)實(shí)施存貨監(jiān)盤不可行，會(huì)計(jì)師應(yīng)當(dāng)實(shí)施替代審計(jì)程序（如檢查盤點(diǎn)日后、盤點(diǎn)日之前取得或的特定存貨的文件記錄），以獲取有關(guān)存貨的存在和狀況的充①Ifitisnotfeasibletoperformsupervisionofinventorytakingatthesiteofcounting，CPAshouldperformalternativeauditprocedures（forexample，inspectrecordsofspecialinventoriesthatareobtainedorboughtbeforeinventorytakingdateandsoldafterinventorytakingdate），inordertoobtainsufficientandappropriateauditevidencerelatedtoexistenceandconditionofinventory.充分、適當(dāng)?shù)膶徲?jì)，會(huì)計(jì)師非無保留意見的報(bào)告。②Ifalternativeauditprocedurescannotbeperformed，oritisimpossibletoperformalternativeauditprocedurestoobtainsufficientandappropriateauditevidencerelatedtoexistenceandconditionofinventory，CPAshallissuereportofwhichopinionisotherthanunqualifiedopinion.③Ifthedateofinventorytakingisnotthebalancesheetdate，appropriateauditproceduresshouldbeperformedtofindoutwhetherthechangeofinventorybetweencountingdateandbalancesheetdatehasbeenrecordedaccuray.Itisimpossibletoperformsupervisionofinventorytakingatthesiteofcountingbecauseofunpredictablesituation.Ifitisimpossibletoperformsupervisionofinventorytakingatthesiteofcountingbecauseofunpredictablesituation，CPAshouldchooseanotherdatetosuperviseinventorytaking，andperformauditproceduresforthetransactionoccurredduringtheinterval.（3）Inventorykeptorcontrolledbythethird①Sendconfirmationlettertothethirdpartywhoholdstheinventoryoftheauditeetoobtaintheinformationabouttheamountandcondition；②Performinspectionorotherauditproceduresapplicabletospecific第8章貨幣的審本部分屬于次重點(diǎn)章節(jié)，針對(duì)庫存現(xiàn)金的監(jiān)盤、銀行存款的函證和其他貨幣的審計(jì)程序這SupervisionofcashAuditingobjective：testtheexistenceofcashon監(jiān)盤范圍：企業(yè)保管的所有現(xiàn)金，包括已收到但未存入銀行的現(xiàn)金、零用金、找Scopeofsupervisionofcounting：allcashkeptbyeachdepartment，includingcashreceivedbuthasnotbeendepositedinbank，pettycashandexchangecash.Timeforsupervisionofcounting：generally，carryingcountbeforestartingworkinthemorningorafterworkintheafternoon.Cashkeptinmorethantwocesshouldbecountedatthesametime.Methodofsupervisionofcounting：surpriseParticipant：cashier，accountantinchargeofthe（6）Countingrequirement：cashcountshouldbecarriedoutbycashierandCPAsupervisethecounting.ConfirmationofbankConfirmationofbankbalanceisanimportantproceduretoverifywhetherbankbalanceshowninthestatementoffinancialpositionactuallyexistsornotConfirmationobjectives：①understandtheexistence ’s（existence）；②findoutbankloannotrecordedandcontingentliabilitiesnotConfirmationobjects：CPAshouldimplementconfirmationproceduresforbankdeposits（includingzerobalanceaccountsandaccountswrittenoffinthisperiod）,loansandotherimportantinformationwithfinancialinstitutions.Unlessthereissufficientevidencetoshowthatabankdeposit,loanandotherimportantinformationwiththefinancialinstitutionsarenotimportanttothefinancialstatementsandthematerialmisstatementriskrelatedtothemisverylow.Methodofconfirmation：positive（4）Timeforconfirmation：afterbalancesheetAuditprocedureofothermonetaryIftheauditeehavefixedtermdeposit，CPAmayconsidertoimplementthefollowingauditprocedures：Inquirethemanagementofthecommercialreasonoffixedtermdepositandevaluatetherationality.Obtainfixedtermdepositdetailedlistandcheckwhetheritcomplieswithaccountingrecord,whetherthedepositoristheauditee,whetherthefixedtermdepositispledgedandwhethertheuseofdepositislimited.Whensupervisingcashonhandcount,supervisefixedtermdepositAstotheunpledgedfixedtermdeposit,inspecttheoriginalofopeningaccountinordertopreventthatthecopyprovidedbytheauditeeisthecopyofunpledged（orun－withdrawn）original.Astothepledgedfixedtermdeposit,inspectthecopiesoffixedtermdepositsandcheckthemwithrelatedpledgingcontracts.ConfirmtherelevantinformationoffixedtermTesttherationalityofinterest ecombinedwithfinanceexpenseauditandjudgewhetherthereisthecircumstanceoffundscirculationbeyondthesystem.Checktherelatedpaymentvoucherofthefixedtermdepositwithdrawnafterthebalancesheetdate.Focusonwhethertheauditeehassufficientlydisclosedfixedtermdepositinthefinancialstatementsnotes.第9章對(duì)舞弊和的考IdentifyandevaluatetheriskofmaterialmisstatementsduetoRiskofmaterialmisstatementduetofraudisconsideredasmaterialmisstatementforCPA,i.e.,specialrisk.存在舞弊風(fēng)險(xiǎn)的假定，評(píng)價(jià)哪些類型的收入、收入或認(rèn)定導(dǎo)致舞弊風(fēng)險(xiǎn)。Salefraudhypothesis：whenidentifyingandevaluatingmaterialmisstatementsduetofraud,CPAshouldrelyontheassumptionthatfraudriskexistsinrevenuerecognition,evaluatewhichtypesofrevenue,salestransactionsorassertionswillleadtofraudrisks.ResponsetoMaterialMisstatementsDuetoGenerallyCPAshouldresponsetothistypeofriskfromthefollowingthreeOverallresponseAuditproceduresperformedastotheriskofmaterialmisstatementduetofraudattheassertionlevel；（3）ProceduresperformedastotheriskofmanagementoverrideofProceduresperformedastotheriskofmanagementoverrideofAdjustmentEstimationAbnormal第10章對(duì)財(cái)務(wù)報(bào)表審計(jì)的特殊考2011EngagementacceptanceandcontinuanceforgroupauditObtainunderstandingduringthephaseofengagementacceptanceand Groupauditteamshouldunderstandthegroupanditsenvironment，theofthegroupandtheirenvironmentinordertoidentifythelikely如果組成部分會(huì)計(jì)師對(duì)重要組成部分財(cái)務(wù)信息執(zhí)行相關(guān)工作，項(xiàng)目應(yīng)當(dāng)評(píng)價(jià)集團(tuán)項(xiàng)目組參與組成部分會(huì)計(jì)師工作的程度是否足以獲取充分、適當(dāng)?shù)膶徲?jì)。IfcomponentCPAcarriedoutrelevantworkonthefinancialinformationofimportantcomponent，groupauditpartnershouldevaluatetheextentthatgroupauditteamparticipatingi