-
前
言
一、课程介绍和考情分析
这部分采取
在原简答题分值基础上,
附加五分的形式。
考试中本题出自简答
题部分,
故
本课程将针对简答题考点设置专题,进行讲解。
p>
年
份
2009
2010
2011
考
点
质量控制准则(
quality control
standards)
存货监盘程序
(Procedures for client’s physical
inventory count)
集团审计(
Group
audit
)
二、专题设置包括的知识点
序
号
1
2
3
4
5
6
7
8
9
主题内容
注册会计师法律责任(
legal liability
for CPAs
)
事务所业务质量控制(
quality
control
)
职业道德基本原则(
professional
ethics
)
总体审计策略和具体审计计划
(overall audit
plan and audit program)
控
制
p>
测
试
审
计
抽
样
与
细
节
测
试
审
< br>计
抽
样
(audit
sampling
for
tests
of
controls
and tests of details of balances)
财务报表审
计中了解内部控制、
评价内部控制缺陷
(understand
ing
of
internal
control; identify and evaluate the
internal control weakness)
了解业务流程,识别控制风险
(understand
the
client’s
business
process,
assess the control
risk)
存货监盘程序
Procedures for client’s physical
inventory count
审计业务报告(auditor’s r
eport)
三、
简答题英语答题思路及答题策略
(<
/p>
1
)出题形式:
题型一:
指出……是否存在不当之处,如果存在,简要说明理由。
指出……是否违反审计准则,如果违反,简要说明理由。
题型二:
说明应实施的审计程序等
(
2
)答题策略:针对第一类型题:
①不正确
/
不恰当
/
p>
存在不当之处
/
违反准则。
理由:
注册会计师应当……
/
准则要求……
Wrong/inappropriate/exist
The auditor
should
…
/according to the
relevant requirement,
……
②正确
/
恰当
/
p>
不存在不当之处
/
不违反准则。
Right/appropriate/non-exist
③针对第二类型题和第一类型的简要说明部分:
汉译英
四、
课程安排:
1.
关键词汇:要求记忆
2.
重点句子:最终表达,要求熟读,生巧(
重
点放在汉译英句子翻译
)。
答题口诀:
中文表达在心,语序中英转换
专题一
注册会计师法律责任
(legal liability for CPAs)
本章考情分析
< br>本章第二节的中国注册会计师法律责任易出简答题,
2008
、
2010
年简答题,预计
201
2
年仍需重点掌握。
一、
重点词汇(
key
words
)
Auditing
standards
执业准则
Professional
skepticism
职业谨慎
Audit report
审计报告
Capital
verification services
验资
The third
party/Interested party
利害关系人
< br>/
第三方
Joint and
several liability
连带责任
注册会计师责任认定:
Breach
of contract
违约
Negligence
过失
Fraud
欺诈
过失责任:
“第一种
Ordinary negligence
普通过失
Gross
negligence
重大过失
责任认定四要件:
Fault
行为人过错
Actual
damages
损害事实
Causal
relationship
因果关系
Unlawful act
行为人违法
二、重点语句
(key sentences)
如果不能满足这四个构成要件,侵权责任主体就可以提出抗辩,要求免责或者减责。
< br>
The
defenses
could
be
offered
by
the
auditors
in
full
or
part
mitigation
of
their
responsibility if the
following
constitutive
requirements
are not satisfied:
A.
存在不实报告:
unauthentic
report do exist
B.
利害关系人遭受损失
: the
third party suffered a loss
C.
会计师事务过的过失与利害关系人遭受损失存在因果关系
: The
interested party
has
suffere
d a loss as a result of the
auditor’s negligence
D.
注册会计师有过失
: the
audit is negligently performed
1.
举证免除民事责任情形
(defenses available for
the auditors)
会计师事务所能够证明存在以下情形之一的,不承担民事
责任。具体包括以下五种情:
The
auditors
who
offer
one
of
the
following
defenses
shall
not
bear
civil
liability:
A.
已经
遵守执业准则、
规则确定的工作程序并保持必要的职业谨慎,
但
仍未能发现被审
计单位的会计资料错误;
The auditors have
complied
with
the requirements of
auditing standards
and
working procedures and
maintained
an
attitude of professional
skepticism
, but the
undiscovered misstatements
are still existed.
B.
审计业务所必须依赖的金融机构等单位提供虚假或者不实的证明文件,
会计师事
务所
在保持必要的职业谨慎下仍未能发现虚假或者不实;
All those documents
which
must be provided by financial institutions or
other
companies
for
auditing
service
may
be
mendacious
or
even
fake
.
The
CPA
firm
is
still
not
being
able
to
discover
the
frauds
while
even
maintaining
professional
skepticism.
C.
已对被审计单位的舞弊迹象提出警告并在审计报告中予以指明;<
/p>
The fraud have been
warned
and
pointed out
in the
audit report
.
D.<
/p>
已经遵照验资程序进行审核并出具报告,但被审验单位在注册登记之后抽逃资金;
The verification procedures are
being followed and the
capital
verification
report
is
issued, but the client withdraws their contributed
capital after the
registration.
E.
为登记时未出资或者未足额出资的出资人出具不实报告,
< br>但出资人在登记后已补足出
资。
Issue an
unauthentic
report
for the investors
under the condition that the
capital is not or not fully invested
when registered. However, the investors
make
up the insufficient
part
after the register.
专题二
中国注册会计师职业道德守则
(
Professional code of
ethic
)
本章考情分析
< br>本专题包括两部分:
第三章职业道德基本原则和概念框架以及第四章审计业务对独
立性
的要求。两章结合出题,
09
、<
/p>
10
、
11
三年
出简答题,英语选答题并未涉及,因此
2012
年应
重点关注。
题
型
单项选择题
多项选择题
简答题
综合题
合计
1
题
p>
6
分
6
分
1
题
6
p>
分
6
分
1
题
6
p>
分
6
分
年
度
2009
年
2010
年
2011
年
一、重点词汇(
key
words
)
Professional code of ethic
职业道德守则:
Integrity
诚信
Independence
独立性
Objectivity
客观公正
Professional
competence and Due care
专业胜任能力和应有关注
Confidentiality
保密
Professional behavior
良好的执业行为
Independence
独立性:
Independence in appearance
形式独立
Independence
in fact
实质独立
Factors may create a threat to
professional code of ethic
可能对职业道德产生影响
p>
的不利因素:
Self-
interest
自身利益
Self-review
自我评价
Advocacy
过度推介
Familiarity
密切关系
Intimidation
外界压力
Financial
interest
经济利益:
Direct/ Indirect financial interest
直接
/
间接经济利益
Material/Immaterial indirect financial
interest
重大
/
不重大间接
经济利益
Client acceptance or
retention decision
客户承接与保持
Collision of interest
利益冲突
Contingent
fees
或有收费
Close
relatives
近亲属:
Spouse
配偶
Parent
父母
Dependent
受抚养者(子女)
Sibling
兄弟姐妹
Grandparent<
/p>
祖父
;
祖母
;<
/p>
外祖父
;
外祖母
positions
职位:
Key management positions
重要管理职位
Board of
directors
董事
Officer/Executive
高级管理人员
Members of
assurance team
审计项目组成员
二、重点语句
(key sentences)
(一)
职业道德基本原则和概念框架
1.<
/p>
可能对职业道德产生影响的不利因素:
A.
自身利益导致的不利影响
(self-interest)
a)
项目组成员在鉴证客户中拥有
直接
经济利益
The auditors
have
direct financial
interest
in a client
b)
项目组成员与鉴证客户存在重要且密切的商业关系
The members of assurance team have
close business relationship
with client
c)
项目组成员正在与鉴证客户协商
受雇于该客户
The auditors consider
employment
with audit
clients.
d)
或有收费
Contingent fees
(basing fees
on the outcome of the audit)
B.
< br>自我评价导致的不利影响
(Self-review)
项目组成员曾担任客户的董事、
高级管理人员或者曾是被审计单位的雇员,
其所处职位
能够对鉴证对象施加重大影响。
A member of the assurance team was
previously a
director
or
officer
of the
assurance client or was an
employee in a position
to
exert direct and significant
influence
over the subject matter of the assurance
engagement.
arity
密切关系导致的不利影响
a)
审计项目组成员的近亲属在被审计单位担任董事、高级管理人员
Members of the assurance team have
close relatives that
are the members
of the
board of directors or
officers of a client.
dation
外在压力导致的不利影响
a)
事务所受到客户解除业务关系的威胁
a threat to
replace the auditor
b)
威胁将要起诉事务所
threatened litigation with client
2.
p>
利益
冲突
对职业道德基本原则可能产生不利
影响
(
collision of
interest
)
与客户存在直接
竞争关系,
或与客户的主要竞争者存在合资或类似关系,
可能对
客观和
公正原则产生不利影响
The
objectivity may be impaired, if there were
direct commercial competitive
relationship
between
CPA
firms
and
the
client
or
joint
venture
relationship
between
CPA firms and the
client’s major commercial competitor.
<
/p>
3.
礼品和款待对职业道德基本原则可能产生的不利影响
Gifts or hospitality in
excess of minimal amount is prohibited.
二、重点语句
(key sentences)
(二)审计业务对独立性的要求
1.
经济利益
对独立性的不利影响
(fin
ancial interest)
A.
事务所、
项目组成员及其主要近亲属在审计客户中
拥有
直接
经济利益
或重大间接经济
利益,将导致
由于
自身利益
产生的不利影响
The CPA firms or members of the
assurance team and their close relatives have
a
direct
or
a
material
indirect
financial
interest
in
the
client;
therefore,
independence
may be impaired
due to
self-interest
.
B.
事务所、
项目组成员及其主要近亲属在某一实体
中
拥有经济利益
,
并且审计客户也在<
/p>
该实体中拥有经济利益,将导致由于
自身利益
的不利影响
The CPA firms,
members of the assurance team or their close
relatives and the
audit client have
financial interest in the same entity; therefore,
independence
may
be impaired due to
self-
interest
.
2.
贷款和担保
以及商业关系家庭和私人关系对独立性的不利影响
(loan, business
relationship, relatives and personal
relationship)
A.
银行或类似金融机构作为审
计客户不按照正常的程序、
条款和条件对事务所、
项目组
成员及其近亲属提供
贷款或担保
,将因
自身利益
产生非常严重的不利影响
A loan from
the client that
is a bank or other financial institutions
to
the
firm or
members of the assurance team and their close
relatives
is considered to
create
a
threat
to
independence
due
to
self-
interest
provided
that
the
loan
is
made
under
abnormal lending procedures, terms and
requirements.
B.
审计项目成员的主要近亲属
是审计客户的董事、
高级管理人员,
将导致由于
密切关系
的不利影响
Members of the engagement team have
close
relatives that are
the
member
of
the
board of directors
or an
officer of the client; therefore, independence may
be
impaired due to
familiarity.
C.
审计
项目组成员的主要近亲属在审计客户中所处的职位能够对客户的财务状况、
经营
成果和现金流量产生重大影响,将产生
密切关系
导致的不利影响
Members of the
assurance team have
close
relatives
that
work
for the client in
key
accounting positions that
have material
impact on
the
financial
position,
results of operations and
cash flows
; therefore, independence may
be impaired due
to familiarity.
3.
与客户发生雇佣关系
(employment)
A.
审计项目组成员参与审计业务,但知道未来某一时间将要或
者有可能加入审计客户,
将因自身利益产生不利影响
The members of assurance team will be
or have the possibility of becoming the
employer
of
the
client;
therefore,
independence
may
be
impaired
due
to
self-interest
.
B.
审计项目组成员在财务报表涵盖期间内曾任审计客户的董事
、
高级管理人员,
将因自
身利益、自我
评价或密切关系产生不利影响
The
member
of
assurance
team
was
previously
employed
by
the
client
as
the
board
of
directors
or
the
officer
within
the
one
year
period
preceding
the
audit;
therefore,
independence may
be impaired due to self-interest, self-review or
familiarity.
4.
为审计客户提供非鉴证服务(
providing nonaudit
service
)
A.
承担审计客户的某项活动属于管理层职责,
将导致因自我评价、
自身利益和密切关系
产生不利影响
When performing an audit service the
auditor get
involved in taking
executive
decision-making
on
behalf of the assurance client; therefore,
independence may be
impaired due to
self-interest, self-review or familiarity.
5.
收费(
fees
)
A.
或有收费将因自身利益产生非常严重的
不利影响,
导致没有防范措施可以将其降至可
接受的水平
Contingent
fees
create
a
threat
to
independence
due
to
self-
interest,
and
it’s
impossible to
eliminate
the threats or
reduce
them
to an
acceptable level
by the
application of safeguard.
三、例题讲解
【例题·简答题】上市
公司甲公司系
ABC
会计师事务所的常年审计客户。
2010
年
4
月
1
日,
ABC
会计师事
务所与甲公司续签了
2010
年度财务报表审计业务约定书。<
/p>
XYZ
会计师事务
所和
< br>ABC
会计师事务所使用同一品牌,共享重要的专业资源。
ABC
会计师事务所遇到下列与
职业道德有关的事项:
(
1
)
ABC
会计师事务所
委派
A
注册会计师担任甲公司
2010
年度财务报表审计项目合伙
人。
A
p>
注册会计师曾担任甲公司
2004
年度至<
/p>
2008
年度财务报表审计项目合伙人,但未担任
甲公司
2009
年度财务报表审计项目合伙人。
(
2
)
2010
年
9
月
15
日,
甲公司收购了乙公司
< br>80%
的股权,乙公司成为其控股子公司。
A
注册会计师自
2009
年
1
月
1
日起担任乙公司的独立董事,任
期
5
年。
(
3
)
B
注册会
计师系
ABC
会计师事务所的合伙人,与
A
注册会计师同处一个业务部门。
2010
< br>年
3
月
1
日,
B
注册会计师购买了甲公司股票
5 000
股,每股
l0
元,由于尚未
出售该
股票,
ABC
会计师事务所未委
派
B
注册会计师担任甲公司审计项目组成员。
< br>
(
4
)丙公司系甲公司的母公司,甲公司审计项目组成员
C
p>
的妻子在丙公司担任财务总
(
5
)甲公司审计项目组成员
D
曾在甲公司人力资源部负责员工培训工作,于
2010
年<
/p>
2
月
10
日离开
甲公司,加入
ABC
会计师事务所。
(
6
)
201
0
年
2
月
25
日,
XYZ
会计师事务所接受甲公司委
托,提供内部控制设计服务。
要求:
针对上述(
< br>1
)至(
6
)项,逐项指出
p>
ABC
会计师事务所及其人员是否违反中国注册会计
师职业
道德守则
,并简要说明理由。
< br>(
2011
真题)
【答案】
(
1
)违反。
A
注册会计师担任关键审计
合伙人
5
年轮换后,再次担任该客户的关键审计
合伙人需要在
2
年后,否则因
自我评价
违反职业道德守则
Yes.
Not until
2
years after the audit
rotation
could the auditors
accept the
pervious client, or the
independence would be impaired
due
to
self-review
. <
/p>
(
2
)违反。因企业合并导致乙公司成为
ABC
事务所的审计客户,
A
注册会计师担任审计
客户
(
乙公司
)
的独立董事会,因
自我评
价违反职业道德守则。
Yes. Because of
the business combinations, YI Company becomes one
of the clients
of
ABC
firm.
A
is
the
independent
director
of
the
client;
therefore,
the
independence
may be impaired
due to self-review.
(
3
)违反。
A
注册会计师所在分部的其他合伙人在审计
客户中拥有直接经济利益,因经
济利益违反职业道德守则。
Yes. Other partners of the firm have
direct financial interest
in
the client;
therefore, professional
code of ethic may be
violated due to
self-interest
.
(
4
)
违反。
审计项目组成员的主要近亲属
(
其妻子
)
是
审计客户的高级管理人员,
其岗位
职责对财务报表产生重大影响
,因密切关系违反职业道德守则。
Yes.
Members
of
the
engagement
team
have
close
relatives
that
work
for
the
client
in
key
positions
that
have
material
impact
on
the
financial
statements;
therefore,
independence may be impaired
due to familiarity.
< br>(
5
)
不违反。
审计项目组成员曾在审计客户
(
甲公司
)
负责员工的培训工作,
其岗位职责
< br>对财务报表不产生重大影响,不存
在密切关系违反职业道德
守则。
No. Members of the
engagement team worded for the client in the
position of
employee’s
tr
aining that
have
immaterial impact on
the financial
statements;
therefore, independence
will not be impaired due to familiarity.
(
6
)违反。
ABC
事务所和
XYZ
事务所属于网络事务所
,
XYZ
事务所承担内部控制设计服
务属于承担审计客户管理层职责,因
自我评价违反
职业
道德守则。
Yes.
The
ABC
firm
and
XYZ
firm
are
network
firms
.
When
providing
internal
control
design service
,the auditors
get involved in
taking executive
decision-making
on
behalf
of
the
assurance
client;
therefore,
professional
code
of
ethic
may
be
violated
due to self-
interest
.
专题三
总体审计策略、具体设计计划
以及审计证据
(Overall audit
plan
,
audit program and
audit evidence)
本章考情分析
本讲知识点在
2009
年考查过简答题,此后简答题未有涉及,在
2012
年仍需关注。
一、重点词汇(
key
words
)
:
Audit plan
审计计划
Professional
skepticism
职业怀疑
Professional judgment
职业判断
Reasonable
assurance
合理保证
Assertion
认定
Assessment
评估
Omission
漏报
Misstatement
错报
Fraud
舞弊;欺诈
Error
错误
Client acceptance and
retention
业务承接与保持
engagement
审计业务约定书
Internal Control
System
内部控制制度
Internal controls over financial
reporting
财务报表内部控制
Risk-oriented audit approach
风险导向审计方法
Audit
risk model :
审计风险模型
Audit risk = risk of material
mis
statement ×
detection
risk
=inherent risk × control risk
×
detection risk
审计风险
=
重大错报风险×检查风险
=
固有风险×控制风险×检查风险
Assessing the risk of material
misstatement
评估重大错报的风险
Materiality
重要性
Materiality level
重要性水平
Tolerable
misstatement level
可容忍错报的水平
Obtain
evidence
证据收集
Inspection
检查
Client inquiry
询问
Observation
观察
Confirmation
函证
Recalculation or reperformance
重新计算或重新执行
Analytical
procedures
分析程序
Walk through
穿行测试
二、重点语句
Key Sentences:
1.
财务报表审计总体目标
外部审计业务的目标就是使审计人员能够就财务报表是否在所有重大方面做出真实公
允的反映,财务报表是否在所有重大方面按照适用的财务报告框架编制发表审计意见。
The
objective
of
an
external
audit
engagement
is
to
enable
the
auditor
to
express
an opinion on
whether the financial statements:
(
1
)
Give a true and
fair view
(
2
)
are
prepared, in all material respects, in accordance
with an applicable
financial reporting
framework.
ion
认定(考点,记忆掌握)
项目
发生
Occurrence
认定
完整性
Completeness
准确性
Accuracy
截止
Cut-off
分类
Classification
存在
Existence
期末账户余额
account
balances
权利和义务
Rights and
obligations
完整性
Completeness
计价和分摊
Valuation and
allocation
列报和披露
发生及权利和义务
presentation and disclosure
Occurrence and rights and obligations
完整性
Completeness
二、重点语句
Key
Sentences:
3.
对内部控制的利用:
A.
注册会计师了解被审计单位及其环境,
包括其
内部控制,
目的是识别和评估在财务报
表层面和认定层面,
p>
由于舞弊或者错误而存在的重大错报风险,
并在此基础上设计和实施
应
对的措施。
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
and
assertion
levels,
through
understanding
the
entity
and
its
environment,
including
the
entity’s
internal
control,
thereby
providing
a
basis
for
designing
and
implementing
交易和事项
transactions and events
responses to the assessed risks of
material misstatement.
B.
初步评估内部控制:
(
A
)
控制风险为高:
注册会计师不能依靠内部控制获得的证据来降低审计风险,
需要
依
靠大量的实质性程序来降低检查风险。
Control
risk
is
maximum:
the
auditor
will
not
rely
on
internal
control
to
reduce
audit
risk;
therefore,
detection
risk
will
need
to
be
reduced
using
very
extensive
substantive tests.
(
< br>B
)
控制风险被降低到一个适当的或者低水平:
注册会计师可以依赖内部控制来降低审
计风险,并执行较少的实质性程序
来降低检查风险。
Control
risk
is
reduced
to
a
moderate
or
low
level:
the
auditor
will
rely
heavily
on
the
quality
of
internal
control
to
reduce
audit
risk
and
perform
minimal
substantive tests to
reduce detection risk.
C.
对内部
控制的评估发生改变
:
(
change
of
the
understanding
of
internal
control
)
< br>发现内部控制有效性低于评估的水平或者无效,
注册会计师应当对审计计划中的实
质性
程序的性质、时间和范围做出调整。
When internal controls
are
found to be
ineffective, or less
effective than
originally expected, the
auditor may need to
adjust the nature,
timing and extent
of planned
substantive audit procedures incorporated in the
audit plan.
4.
重要性
Materiality:
A.
定义:
如果错报
(包括漏报)单独或汇总起
来可能合理预期会影响财务报表使用者依据财务
报表做出的经济决策,则认为错报是重大
的。
The magnitude of an
omission or misstatement of accounting information
that,
in the light of surrounding
circumstances, makes it probable that the judgment
of
a
reasonable
person
relying
on
the
information
would
have
been
changed
or
influenced
by the omission
or misstatement.
B.
重要性水平的设定与
修改(
setting and revising a judgment
about materiality
)
a
)对重要性水平的初始设定
Preliminary
judgment
about
materiality:
planning
the
audit
b
)修改重要性水平
Revised
judgment about materiality:
由于存在以下原因,注册
会计师可能需要修改财务报表重要性水平:
Several
factors affect revising a preliminary judgment
about materiality for
a given set of
financial statement.
ⅰ审计过程中情况发生重大改变
The change of
circumstances during the audit
ⅱ获得新信息
Obtain new information
about the client
ⅲ通过实施进一步审计程序,注册会计师对被审计
单位及其经营环境的了解发生改变
The
understanding
of
client’s
business
and
operation
has
changed
after
performing audit procedures.
5.
审计风险模型
Audit
risk model :
风险(
risk
)
审计风险
Audit risk
定义(
def
inition
)
联系(
relationship
)
< br>区别(
difference
)
To obtain reasonable
assurance,
the
auditor
shall obtain
sufficient
The risk that the
auditor
may
unknowingly
AR=RMM
×
DR
fail to appropriately
=
(
IR
×
CR
)×DR
modify his or her
opinion
on
financial
statements that are
materially misstated.
重大错报风险
Risk of
material
misstatement
RMM
is
the
risk
that
the
financial statements
are
misstated prior to
audit
.
IR is
defined as the
likelihood that a
management assertion
may
be
misstated
before
considering the
effect
of internal controls.
固有风险
Inherent
risk
CR is defined as the
likelihood that
控制风险
internal
control will
Control risk
not prevent or detect a
misstatement
in a
management assertion.
DR is
the risk that the
auditor
will
not
detect
a
material
misstatement
that exist in
the
financial
statements
or
more specifically in a
financial statements
assertion.
The terms of the
risk
model can be
rearranged to
emphasize the
role of
detection risk in
planning substantive
testing:
DR=AR/RMM
Where AR refers to
audit risk, RMM refers
to
risk of material
misstatement, IR
refers to inherent
risk, CR
refers to
control risk and DR
refers to detection
risk.
appropriate evidence
to
reduce
audit
risk
to
an acceptably low
level.
RMM is
not
controlled
by
the
auditor
and
must
be assessed
as part of
strategic and process
analysis.
检查风险
Detection
risk
DR is the only risk
under the direct
control of
the
auditor.
三、例题讲解
【例题·简答题】
p>
A
注册会计师负责对常年审计客户甲公司
2
0
×
8
年度财务报表进行审
计,撰写了总体审计策略和具体审计计划,部分内容摘录如下:
(
1
p>
)
初步了解
20
×
8
度甲公司及其环境未发生重大变化,
拟信赖以往审计中对管理层、
治理层诚信形成的判断。
(
2
p>
)因对甲公司内部审计人员的客观性和专业胜任能力存有疑虑,拟不利用内部审计
的工作。
(
3
)如对计划的重要性水平做出修正,拟通过修改计划实施的实质性程序的性质、时
间和范围降低重大错报风险。
(
4
)假定
甲公司在收入确认方面存在舞弊风险,拟将销售交易及其认定的重大错报风
险评估为高水
平,
不再了解和评估相关控制设计的合理性并确定其是否已得到执行,
< br>直接实
施细节测试。
(
5
)因甲
公司于
20
×
8
年
9
月关闭某地办事处并注销其银行账户,拟不再函证该银行
账户。
(
6
)因审计工作时间安排紧张,拟不
函证应收账款,直接实施替代审计程序。
(
7
)
p>
20
×
8
年度甲公
司购入股票作为可供出售的金融资产核算。除实施询问程序外,
预期无法获取有关管理层
持有意图的其他充分、
适当的审计证据,
拟就询问结果获取管理
层
书面声明。
要求:
针对上述事项(
1
< br>)至(
7
)
,逐项指出
A
注册会计师拟定的计划是否存在不当之处。如
有不当之处,简要说明理由。
(
2009
年新制度)
【答案】
第(
1<
/p>
)项,不恰当,
A
注册会计师不应依赖以
往审计中对管理层、治理层诚信形成的
判断。
Inappropriate.
A should not
rely on the judgment about client’s integrity
which was set in
the past.
第(
2
)项,
A
注册会计师拟定的计划无不当之处。
Appropriate.
第(
3<
/p>
)项,
A
注册会计师拟定的计划存在不当
之处。重大错报风险是客观存在的,并
不能够通过修改实质性程序降低,
通过修改计划实施的实质性程序的性质、
时间和范围降低
检查风险,并不是重大错报风险。
Inappropriate.
Risk of
material misstatement is objective and cannot be
reduced through a
revised substantive
audit program. Detection risk can be reduced, if
the nature,
extent, and timing of
substantive testing are revised.
第(
4
)项,
A
注册会计师
拟定的计划存在不当之处。对于由于舞弊导致的财务报表重
大错报风险,
A
注册会计师应当评价被审计单位相关控制的设计情况。
Inappropriate.
For
the
risk
of
material
misstatement
resulting
from
fraud,
A
should
assess
the
design
of controls
.
第(
5<
/p>
)项,
A
注册会计师拟定的计划存在不当
之处。注册会计师对银行存款的函证,
应当选择在财务报表涵盖期间所有存过款的银行,
包括本期注销的账户。
Inappropriate.
When deciding the bankers to whom to
send confirmation request,
all the bank
that
the
client
has
account
in
the
present
or
has
an
account
that
have
been
canceled
within the one year
period preceding the audit
should be
included.
第(
6
)项,<
/p>
A
注册会计师拟定的计划存在不当之处。除非有充分证据表明应收
账款对
财务报表而言是不重要的,
或函证很可能是无效的,
p>
否则注册会计师应当对应收账款实施函
证。
Inappropriate.
Confirmation
of
receivables
is
expected
in
all
engagements
but
is
not
required
if
receivable
are
not
material
to
the
financial
statements
or
the
use
of
confirmations would not be effective. <
/p>
第(
7
)项,
A
注册会计师拟定的计划无不当之处。
Appropriate.
专题四
审计抽样(
Audit
sampling
)
本专题考情分析
本章节知识点分别在
08
、
09
(
新、旧)
10
、
11
< br>年均出过
5-6
分的简答题。英文选答题
还未涉及,
2012
年应予以关注。
< br>
重点关注:样本规模的影响因素、选样方法、计算样本量
的方法、非统计抽样中如何计算总体错报金额点估计值、
PPS
抽样优缺点等相关知识点。
年份
题型
单项选择题
多项选择题
简答题
综合题
合计
一、重点词汇(
key
words
)
Statistical sampling
统计抽样
Non-
statistical sampling
非统计抽样
variable sample selection
变量抽样
attribute
sample selection
属性抽样
stratified sampling
分层抽样
Sample size
样本量
Sample unit
抽样单元
Population
总体规模
Deviation
偏差
misstatement
错报
控制测试中的抽样应用(
control
test
)
Acceptable
risk of overreliance(ARO)
可接受的信赖过度风险
Expected population deviation rate
预计总体偏差率
Tolerable
deviation rate(TDR)
可容忍偏差率
Sample deviation rate
样本偏差率
Maximum
deviation rate(MDR)
总体偏差上限
细节测试中抽样:
(test of
account balance details)
Acceptable
risk of incorrect
acceptance
可接受的误受风险
Expected misstatement
level
预计总体错报
Tolerable misstatement
level
可容忍错报
Maximum misstatement level
总体错报上限
传统变量抽样计算:
Misstatement size in the
sa
mple
样本错报金额
The point estimate of the audited value
估计的总体实际金额
A point
estimate of the population misstatement
推断的总体错报
2009
年
2010
年
2011
年
1
题
6
p>
分
6
分
1
题
5
p>
分
6
分
1
题
6
p>
分
6
分
Average misstatement size
平均错报
二、重点语句(
Key
Sentences
)
1.
会计师在控制测试和细节测试中确定的样本规模受到以下因素的影响,如下表
:
影响因素
(Factors)
可接受的
抽样风险
可容忍误
差
预计总体
误差
总体变异
性
总体规模
控制测试
(Control
test)
可接受的信赖过度风险
Acceptable risk of
overreliance
可容忍偏差率
Tolerable
deviation rate
预计总体偏差率
Expected
population
deviation rate
—
细节测试
(Test of account balance
detail)
可接受的误受风险
Acceptable risk of
incorrect
acceptance
可容忍错报
Tolerable misstatement
level
预计总体错报
Expected
misstatement
level
总体变异性
Distinction
of the
population
总体规模
Population
与样本规模的
关系
Relationship
反向变动
Inverse
反向变动
Inverse
同向变动
Positive
同向变动
Positive
影响很小
Not
significant
总体规模
Population
1.
分层(
stratified
sampling
)
如果总体项目存
在重大的变异性,注册会计师应当考虑分层,以降低总体变异性。
If
there
is
size
distinction,
the
auditors
should
take
stratified
sampling
into
consideration.
抽样在控制测试中的应用(
Test of process
controls and transactions
)
:
The following 7-step
process facilitates the use of
attribute sampling
:
< br>A.
识别审计程序和测试目的
Identify the
audit procedure and the propose of the
test
B.
定义总体和样本单元
Define
the
population and sample unit
C.
定义偏差条件
Define
the
deviation
condition
D.
确定样本量
Determine
the sample size
①确定可容忍偏差率
Specify
the tolerable deviation rate
②确定对控制的可接受的过度信赖风险
Specify
the
acceptable
risk
of
overreliance
③估计预期偏差率
Estimate
the expected population deviation rate
根据上述因素查表得到样本量
Find the sample size in the chart of
the book according to the above factors
E.
选取样本
Select the
sample
F.
根据样本结果推断总体
< br>Generalize the sample results to the population
MDR=R/n
G.
推断所测试的认
定是否可接受
Conclude whether the assertion
tested is
acceptable or not
①总体偏差上限低于可容忍偏差率,评估的控制有效,做出的风险评估是适当的。
The
maximum
deviation
rate
is
less
than
the
tolerable
deviation
rate;
therefore,
the
control
would
be
considered
effective
at
its
assessed
level
and
the
initial
risk
assessments made during audit planning
are correct
.
②总体偏
差上限
明显高于
可容忍偏差率,
风险没
有得到良好的控制。
因此注册会计师应
当增加对于实质性程序的
利用。
The
MDR
is
more
than
TDR
significantly.
In
this
situation,
the
auditor
is
likely
to
conclude
that
the
risks
are
not
adequately
controlled.
This
will
lead
the
auditor
to
increase
the use of
substantive audit procedures.
抽样在细节测试中的应用(
Test of account
balance details
):
The following 7-step process:
A.
确定样本量
Determine
the sample size
①确定可容忍误差水平
specify the tolerable misstatement level
②确定可接受的误受风险
specify the
acceptable risk of incorrect acceptance
③估计预期误差水平
estimate the
expected misstatement level
B.
选取样本
Select the
sample
传统变量抽样
①均值估计抽样
mean-per-unit
estimation
总体估计值
(the point
estimate of the audited value)
=
(样本实际金额÷样本量)
×总体规模
推断的总体错报
(a point estimate of
the population misstatement )
=
总体估计值
-
账面金额
②差额估计抽样
difference
estimation
平均错报
(average
misstatement size)
=
(样本实际金额-账
面金额)÷样本规模
推断的总体错报
(the point estimate
of misstatement)
=
平均错报×总体规模
p>
③比率估计抽样
ratio
estimation
比率
(ratio)
=
样本审定金额÷样本账面金额
估计的总体实际金额
(the point estimate
of the audited value)
=
总体账面金额×
比率
推断的总体错报
(a point estimate of
the population misstatement)
=
估计的总体
实际金额-总体账面金额
Probability proportional to size sample
selection
(
PPS
)
概率比率规模选样
对
PPS
定义的理解
Interpr
etation of PPS
PPS
的抽样单元是金额,是类似于属性抽样
PPS uses
monetary unit
sampling
and works like the
attribute sampling
优点
Advantages:
金额较
大的账户更
容易
被抽取
Large
accounts
are
more
likely
to
be
selected
since
they
consist
of
more
sample
units.
PPS
抽样不用假设样本变异性
This approach does not
require
the
auditor
to make
any
assumptions about the
distributions of
the errors in accounts
缺点
Disadvantages:
PPS
抽样无法抽取金额为零或者为负的账户
This approach
ignores
accounts with a zero
or credit balance.
低估错报
难以
被发现
Understatement
errors in general
are less likely to
be
detected.
2011
年例题讲解:
A
注册会计师负责审计甲公司
2010
年度财务报表。在针对销售费用的发生认定实施细
节测试时,
A
注册会计师决定采用传统变量抽样方法实施统计抽样,相关事项如下:
(1)A
注册会计师将抽样单元界定为销售
费用总额中的每个货币单元。
(2)A
注册会计师将总体分成两层,使每层的均值大致相等。
(3
)A
注册会计师在确定样本规模时不考虑销售费用账户的可容忍错报。
< br>
(4)A
注册会计师采用系统选样的方式选取样本项目
进行检查。
(5)
在对选中的一个样
本项目进行检查时,
A
注册会计师发现所附发票丢失,于是另选
一个样本项目代替。
(6)
甲公司
2010
年度销售费用账面金额合计为<
/p>
75 000 000
元。
A
注册会计师假定采用
传统变量抽样中的差额估计抽样方法,确定的总体规模
为
4 000
,样本规模为
200
p>
,样本账
面金额合计为
4 000
000
元,样本审定金额合计为
3 600
000
元。
要求:
(1)
针对上述
(1)
至
(5)
项,逐项指出
A
注册会计师的做法是否存在不当之
处。如果存在
不当之处,简要说明理由。
(2)
在不考虑上述
(1)
至
p>
(5)
项的情况下,
针对上述第
(6)
项,
计算销售费用错报金额的点
估计值。
【答案】
<
/p>
针对要求
(1)
:
事项
(1)
存在不当之处。在
p>
PPS
抽样中,抽样单元是货币单元为抽样单元,在传统变量
抽样中应以每一笔交易作为抽样单元。
Inappropriate
Probability
proportional to size sample selection
use
monetary unit sampling,
however the variable sample selection
use
transaction unit
sampling.
事项
(2
)
存在不当之处。分层是要减少总体变异性,而不是均值大致相等的两层。
Inappropriate
Stratified
sampling
can
decrease
size
distinction
but
not
to
split
into
the
same
averages.
事项
(3)
p>
存在不当之处。在确定样本规模时,需要考虑可容忍错报、总体变异性、预计
总体错报和总体规模等。
Inappropriate
When
deciding
the
sample
size,
the
auditor
should
take
the
tolerable
error
level,
distinction of the
population,
estimated population
misstatement level and
population
into consideration.
事项
(4)
不存在不当之处。
Appropriate
事项
(5)
存在不当之处。应该查明原
因,或实施替代程序,或直接视为一项错报。
Inappropriate
Certified
Public
Accountant
should
find
out
the
reason,
or
implement
replacement
procedures or
consider it
a misstatement.
针对要求
(2)
:
样本错报金额
=400=400000
< br>元
样本中的平均错报额
=40
0000/200=2000
元
错报
总额的点估计值
=4000*2000=8000000
元。<
/p>
Misstatement size in the
sample=400=400000yuan
Average
misstatement in the sample =400000/200=2000yuan
A point estimate of the population
misstatement=4000*2000=8000000yuan
专题五
风险评估、风险应对
(Assessing the risk
and responding to
the risk assessment)
本专题考情分析
年份
题型
单项选择题
多项选择题
简答题
2009
年
7
分
2010
年
8
分
2011
年
1
分
综合题
合计
10
分
17
分
10
分
18
分
12
分
13
分
本专
题涉及知识点分值很高,
但是题型未涉及简答题,
但知识点与其
他简答题考点有关
联,故需要大家做相关准备。
一、重点词汇(
key
words
)
:
Understanding the entity and its
environment
了解被审计单位及其环境
Internal
control
内部控制
Special risk
特别风险
Test of controls
控制测试
Substantive
procedures
实质性程序
二、重点语句
Key Sentences:
(一)
了解被审计单位及其环境
Understanding the
entity and its environment
1.
注册会计师应当了解被审计单位及其环境,以评估重大错报风险。
The
auditor is
required
to
obtain
an understanding of
the
entity
and
its
environment in order to
be able to assess the risks of material
misstatements.
2.
了解被审计单位及其环境
的程序
procedures
A.
询
问管理层和被审计单位内部其他人员
Inquires
of management and others within the
entity
B.
观察和检查
Obs
ervation and inspection
C.
分析程序
Analytical
procedures
(二)了解内部控制
Internal control
1.
内部控制五要素
Internal
control has five elements:
A.
控制环境
The control
environment
B.
风险评估过程
The
entity’s risk assessment process
C.
与财务报告相关的信息系统与沟通
The
information
system
relevant
to
financial
reporting
D.
控制活动
Control
activities
E.
对控制的监督
Monitoring of controls
2.
注
册会计师对内部控制的利用
The use of internal control
systems by auditors
注册会计师应当评估控制系统作为财务报告
的基础的完善性,
并评估重大错报风险以为
设计和实施进一步审
计程序提供基础。
The
auditors
shall
assess
the
adequacy
of
the
systems
as
a
basis
for
the
financial
statements and
shall identify risks of material misstatements to
provide a basis
for designing and
performing further audit procedures.
(三)评估重大错报风险
Assessing the
risks of material misstatement
注册会计师应当从
财务报表层次以及交易、
账户余额以及披露相关的认定层次两个层次
评估重大错报风险。
The
auditor
shall
identify
and
assess
the
risk
of
material
misstatement
at
the
financial statement
level and at the assertion level for classes of
transactions,
account balances and
disclosures.
(四)风险应对
Responding to the risk assessment
1.
总体应对措施
Overall
responses
A.
对审计人员强调保持职业怀疑态度
Emphasizing to audit staff the need to
maintain professional skepticism
B.
委派更多的或者更加有经验的注册会计师参与审计工作
Assigning additional or more
experienced staff to the audit team
C.
提高审计监督
Providing more supervision on the audit
D.
增加审计程序的不可预见性
Incorporating more unpredictability
into the audit procedures
E.
对审计程序的性质、时间和范围作出修改
Making
general changes to the nature, timing and extent
of audit procedures
2.
认定层次应对
措施
Responses to the risks of material
misstatement at the
assertion level
F.
控制测试
Test of
control
G.
实质性程序
S
ubstantive procedures
(五)特别风险
special risk
在确定风险的性质时,注册会计师应当考虑下列事项
The following factors indicate that a
risk might be significant:
(
1
)风险是否属于舞弊风险
Risk
of fraud
;
(
2
)
风险是否与近期经济环境、
会计处理方法和其他方面的重大变化有关,
因而需要特
别关
注
Its relationship with
recent economic, accounting or other
developments
;
(
p>
3
)交易的复杂程度
The
complexity of the transaction
;
(
4
p>
)风险是否涉及重大的关联方交易
It
is a significant transaction with a related party
;
(
5
p>
)财务信息计量的主观程度
The
degree of subjectivity
in
the financial information .
专题六
生产与存货循环
(
Production and inventory
Cycle
)
本专题考情分析
本章第三节的存货
监盘程序几乎每年必考,
2008-2010
连续三年考简答题
,其中
2010
年英语选答,
2011
年简答题未涉及,预计
2012
年仍需
重点掌握存货监盘计划和程序。
本章主要关注:存货键盘计划、存货监盘程序。
一、重点词汇(
key
words
)
Inventory
/ stock / goods
存货
Warehousing
仓储
Procedures for observing a client’s
physical inventory
存货监盘程序
Stock-
taking
存货盘点
Audit evidence
审计证据
Working
paper
工作底稿
Cutoff procedures
截止程序
二、重点语句
(key
sentences)
:
1.
存货监盘程序
(
Procedures
for observing a client’s physical
inventory
)
:
(
1)
评价管理层用以记录和控制存货盘点结果
的指令和程序
(assess the instructions
designed for recording and controlling
the count)
:
A.
准确认定呆滞、过时或毁损的存货,以及第三方拥有的存货(如寄存物)
Identifying the
slow-
moving, obsolete, damaged inventories
and the inventory
owned by the third-
party (E.g. the goods held on consignment from
suppliers).
B.
观察对于截止程序的遵循和对存
货移动的控制
Observing that
cutoff procedures
are being
followed and that the movement of
goods
is properly controlled
(
2)
p>
观察管理层制定的盘点程序的执行情况
(Observing whether the instructions of
stock-taking are being followed):
A.
在存货盘点过程中,控制或者禁止存货移动
During the count, stock movement should
be
controlled or eliminated.
(
3
)检查存货
(inspecti
on of inventories):
A.
评估存货状况
,记录毁损、过时、呆滞的存货项目
Appraising
the
general
condition
of
the
inventory,
noting
damaged,
obsolete
and
slow-moving items
B.
进行存货检查,并与被审计单位的盘点核对。
Making test counts and agreeing
quantiti
es with the entity’s
count.
(
4
< br>)执行抽盘
(test counts):
A.
审计人员应从盘点记录选取项目追查至存货实物以证实其存在性,
从存
货实物追查至
存货盘点记录以证实其完整性。
Auditors test the existence of
inventory by
tracing inventory from
accounting
records
to
its
location
in
the
warehouse,
and
test
completeness
by
tracing
inventory
from the warehouse
to accounting records.
B.
随机抽
取已经盘点标记的存货作为样本以增强审计程序的不可预测性,
开箱检查项目
描述和数量的准确性
The auditor
should select a sample of completed
tags
randomly
, which
helps
increasing the
unpredictability element of the audit
procedures.
Open
boxes
and
verify the
accuracy of
the item description and
quantities.
(
5
)存
货监盘结束时的工作
收集所有已填用、未使用的盘点表单的号
码记录,确定其是否连续编号。
Collect
numbering
information
on
all
tags
or
count
sheets
used,
voided
and
unused
and make
sure whether they are
serial
numbered
.
(
6
)对存货监盘特殊情况的处理
(Consideration of
special items):
A.
对由第三方保管或控制
的存货的处理
(Inventory at customer locations
or in
warehouses):
i
< br>向持有被审计单位存货的第三方函证存货的数量和状况。
The
auditor
should
obtain
confirmation
from
the
third
party
on
inventory
quantity and
conditions.
ii
检查相关合同,检查交易双方文
件记录等
Examine the
contract,
examine documentation of
reconciliations
between the
trading partners and so forth.
三、例题讲解
A
注册会计师负责对常年审计客户甲公司
20
×
8
年度财务报表进行审计。甲公司从事商
品零售业,
存货占其资产总额的
60%
。除自营业务外,甲公司还将部分柜
台出租,并为承
租商提供商品仓储服务。根据以往的经验和期中测试的结果,
A
注册会计师认为甲公司有
关存货的内部控制有效
。
A
注册会计师计划于
20
×
8
年
12
月
31
日实施存货监盘程序。
A
注
册会计师编制的存货监盘计划部分内容摘录如下:
(
1
)
在到达存货盘点现场后,监盘人员观察代柜台承租商保管的存货是否已经单独存放
< br>并予以标明,确定其未被纳入存货盘点范围。
(
2
)在甲公司开始盘点存货前,监盘人员在拟检查的存货项目上作出标
识。
(
3
)
对以标准规格包装箱包装的存货,监盘人员根据包装箱的数量及每箱的标准容量直
接计算确定存货的数量。
(
4
)
在存货监盘过程中,监盘人员除关注存货的数量外
,还需要特别关注存货是否出现
毁损、陈旧、过时及残次等情况。
(
5
)对存货监盘过程中收到的存
货,要求甲公司单独码放,不纳入存货监盘的范围。
(
6
)
在存货监盘结束时,监盘人员将除作废的
盘点表单以外的所有盘点表单的号码记录
于监盘工作底稿。
要求:
(
1
)
针对上述
(
1
)
至
(
6<
/p>
)
项,逐项指出是否存在不当之处。如果存在,简要说明理由。<
/p>
(
2
)
假设因雪灾导致监盘人员于原定存货监盘日未能到达盘点现场,指出
A
注册会计师
应当采取何种补救措施。
(
2010
年考题
)
【答案】
针对要求(
1
):
事项(
1
)不存在
(
1
)
Right
/
p>
appropriate
/
non-
exist
事项(
2
)存在。理由:
对拟检查的
存货
作出
标识
会为甲公司盘点人员所
知悉
,
损害
审
计程序的
不可预测性
。
(
2
)
Wrong
/
inapp
ropriate
/
exist.
Marking
the inventory items
to be inspected
would
inform
the
staff of the
company attending
the stock-take which
items
will
be
inspected by the auditor and
therefore undermine the
unpredictability
element of
the audit procedures.
事项(
3
)存在。理由:应当进行必要的开箱检查。
(
3
)
Wro
ng
/
inappropriate
/
exist.
It
is
necessary
to
open
some
boxes
for
inspection.
事项(
p>
4
)不存在。
(
4
)
Right
/
appropriate
/
non
-exist.
事项(
5
)存在。应
当确定收到的存货是否应纳入
20
×
8
年
12
月
31
日的存货。如果需
要,应当纳入存货监盘范围。
(
5
)
Wrong
/
inappropriate
/
auditor
should
determine
whether
the
items
received during the stock-take period
are the company's inventory as of 31
/
p>
12
/
20
×
p>
so, it should be within
the
scope of the stock-take
事项(<
/p>
6
)存在。理由:应当取得所有已填用、作废及未使用盘点表单的
号码记录。
(
6
)
Wrong
/
inapprop
riate
/
s
of
all
used
,
voided
and
unused
physical
inventory count
sheets should be recorded in the
working paper
.
针对
要求(
2
):
A
注册会计师应当采取以下措施:
①改变存货监盘日期;
②对资产负债
表日与改变后的存货监盘日之间的交易进行测试,倒轧出资产负债表日
存货的数量。
p>
(
2
)
The
following measures could be
taken
:
①
Observe some physical
counts on an
alternative
date
,
②
Perform
audit
procedures
on
transactions
occurring
between
the
balance
sheet
date
and the
actual date
on which the
physical counts are observed by the auditor.
Calculate the quantities of inventory
as of the balance sheet date.
专题七
集团审计
(Group audit)
本专题考情分析
年度
题型
简答题
合计
重点关注:判断集团重要组成部分和非重要组成部分;集团审
计业务的承接与保持。
一、重点词汇(
key
words
)
Group
audit
集团审计
Group
audit opinion
集团审计意见
Group engagement partner
集团项目合伙人
Group
engagement team
集团项目组
Group-wide controls
集团层面控制
Materiality of group-wide financial
statements
集团财务报表整体重要性
Component
组成部分
Significant component
重要组成部分
Component
auditor
组成部分注册会计师
Materiality of the component
组成部分重要性
二、重点语句
Key Sentences
1.
集团财务报表中审计责任设定
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集团项目合伙人应当按照职业准则和适用的法律法规的规定负责指导、
监督和执行集团
审计业务。
The
group
engagement
partner
is
responsible
for
the
direction,
supervision
and
performance
of
the
group
audit
engagement
in
compliance
with
professional
standards
and applicable legal and regulatory
requirements.
注册会计师对集团财务报表出具的审计报告不应提及组
成部分注册会计师,
除非法律法
规另有规定。
< br>
T
he auditor’s report on
the group financial statements shall not
refer to
a
component
auditor
,
unless
required
by
law
or
regulation
to
include
such
reference.
2011
年
中文答题
1
题
6
分
6
分
英文答题
1
题
5
分
5
分
如果法
律法规要求在审计报告中提及组成部分注册会计师,
审计报告应当指明,
这种提
及并不减轻集团项目合伙人及其所在的会计师事务所对集团审计意见承担
的责任。
If
such
reference
is
required
by
law
or
regulation,
the
auditor’s
report
shall
indicate that
the reference
does not
diminish
the group engagement
partner’s
or
the
group
engagement
partner’s
firm’s
responsibility
for
the
group
audit
opinion.
2.
集团审计业务的承接与保持
client acceptance and retention
集团项目合伙人
应当确定是否能够合理预期获取与合并过程和组成部分财务信息相关
的充分、适当的审计
证据,以作为形成集团审计意见的基础。
The
group
engagement
partner
shall
determine
whether
sufficient
and
appropriate
audit
evidence
can
reasonably
be
expected
to
be
obtained
in
relation
to
the
consolidation process and the financial
information of the components on which to
base the group audit opinion.
集团项目组应当了解集团及其环境、
集团组成部分及其环境,
以足以识别可能的重要组
成部分。
The
group engagement
team
shall
obtain an
understanding of
the group, its
components, and their environments that
is sufficient to
identify
components
that
are likely
to be significant components.
3.
与组成部分注册会计师的沟通
Communication with
the Component Auditor
集团项目组应当及时向组成部分注册会计师通报工作要求。
The group engagement team shall
communicate
its requirements
to
the component
auditor on a timely basis.
通
报的内容应当明确组成部分注册会计师应执行的工作和集团项目组对其工作的利用,
以及
组成部分注册会计师与集团项目组沟通的形式和内容。
This communication shall
set
out
the work
to
be performed,
the use
to be
made
of that work, and
the
form and content
of the component
auditor’s communication
with the group
engagement team.
集团项目组应当要求组成部分注册会计师沟通与得
出集团审计结论相关的事项。
The group
engagement team shall
request
the component
auditor
to communicate
matters
relevant
to
the
group
engagement
team’s
conclusion
with
regard
to
the
group
audit.
专题八
完成审计工作与出具审计报告
(
completing the audit and
audit
reporting
)
本专题考情分析
年份
题型
单项选择题
多项选择题
2009
年
7
题
7
分
2010
年
2011
年
5
题
5
分
-
-
-
-
-
-
-
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