sjyyjy0201.docx
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TOPIC02 TheAuditEvidenceandWorkingPapers
[与中文教材2008版第七章相关]
AuditEvidence[审计证据]
Auditevidenceisnecessarytosupporttheauditopinion;theauditorsthereforeneedtoobtainsufficient,relevantandreliableevidencetosatisfythemselvesthattheobjectivesoftheindividualaudittestshavebeenmet.Oncesatisfied,theycanarrivalattheoverallauditopinionintheknowledgethatitcanbeadequatelydefended,ifrequired,asalltheevidenceexiststoprovehowtheopinionwasarrivedat.
Notes:
[教材:
p118]
Sufficient:
充分性
Relevant:
适当性
Reliable:
可靠性
Audittest:
审计测试
Meettheobjectiveoftheindividualaudittest
Overallauditopinion
Theauditorsalsoneedtoconsiderwhenplanningtheauditwhattype(s)ofauditevidencewillbenecessaryinordertoensurethatthisisobtainedonatimelybasis.Certaintypesofevidence(e.g.receivablescircularization)needstheinvolvementandco-operationofothers(i.e.theclientandtheircustomer).Insuchcaseswheretheevidence-gatheringprocessislengthier,itisvitalthatsufficientplanningiscarriedout.
Note:
Plantheaudit:
计划审计
Auditplanning:
审计计划
Auditevidence:
审计证据
Typeofauditevidence:
审计证据的类型
Onatimelybasis:
在及时的基础上(时效性)
Receivablescircularization:
向债务人函证应收账款(应收账款询证函)
Evidence-gathering:
收集审计证据
Inrelationtosubstantivetesting,weshallconsidertheassertionsmadeinthefinancialstatementsbythedirectors.Theseassertionsunderlieallitemsinthefinancialstatements,andsotheauditorneedstoobtainauditevidencethatsubstantiatesthereassertions.
注意:
现在实质性测试都叫做实质性程序
Note:
Substantivetesting:
实质性测试
Underlie:
在……之下;成为……基础;
Substantiate:
证实
Auditorsalsoobtainevidencefromtestofcontrol.
Testofcontrol:
控制测试
ISA500Auditevidencerequiresthatauditorsobtainsufficientappropriateauditevidencetobeabletodrawreasonableconclusionsonwhichtobasetheauditopinion.
Notes:
Appropriate:
relevant+reliable
Sufficientrelatestothequantityofevidence,appropriaterelatestothequalityorreliabilityandrelevanceofevidence.
Notes:
Quantity:
数量
Quality:
质量
Relateto:
和……相关
Evidencewillnormallybesoughtfromavarietyofdifferentsourcesbecauseevidenceispersuasiveratherthanconclusive,whichiswhyauditorsseekreasonable,notabsoluteassurance.
Notes:
Seek:
寻找;(过去式/过去分词)sought
Persuasive:
有说服力的,易使人信服的:
e.g.apersuasiveargument令人信服的论据
Conclusive:
决定的,结论性的,决定性的;最后的;确凿的
e.g.conclusiveevidence[proof]
确证,真凭实据,结论性的证据
e.g.conclusivepresumption
【律】(不容反驳的)决定性推断
Theauditor’sjudgmentastowhatconstitutessufficientappropriateevidenceisinfluencedbysuchfactorsasthefollowing:
Theassessmentofriskatthefinancialstatementlevelandtheindividualbalanceorclassoftransactionlevel
Thenatureoftheaccountingandinternalcontrolsystems
Thematerialityoftheitem
Theauditor’sknowledgeandexperienceofthebusiness
Thefindingsofauditprocedures
Thesourceandreliabilityoftheinformation
Theassessmentofriskaffectstheamountofevidencerequired
Note:
Constitute:
构成,组成;Constitution:
宪法
Assessmentofrisk:
Financialstatementlevel:
Individualbalanceorclassoftransactionlevel:
Materiality:
Findings:
发现,发现物,决定,[律]裁决
Riskmaybeinaspecificarea,italsomaybeariskrunningthroughthefinancialstatementsasawhole.
Specificarea:
特定的领域
Runthrough:
Asawhole:
作为整体;从总体说
Workingpapers[工作底稿]
ISA315requiresthatauditorsobtainanddocumentanunderstandingoftheaccountingsystemandcontrolenvironmentsufficienttodeterminetheirauditapproach.Theauditapproachwillbroadlycompriseeither:
System-basedapproach(testofcontrolsupplementedbyreducedsubstantivetesting)
Awhollysubstantiveapproach
(Theauditorshouldmakeapreliminaryassessmentofcontrolriskandthenplanandperformtestsofcontroltosupportthatassessment.)
Notes:
Document:
vt.
Approach:
方法论
System-basedapproach:
制度基础审计方法
Supplement:
补充
Toformanopiniononthefinancialstatements,theauditorsneedtoobtainevidencesupportingthefinancialstatementassertions.
Theevidenceshouldberelevant
Assertionsabouttransactionsandeventsfortheperiod
Occurrence
Atransactionoreventpertainingtotheentityoccurredduringtherelevantaccountingperiod(i.e.thetransactionsarenotoverstated)
Completeness
Therearenounrecordedtransactionsorevents(i.e.thetransactionsarenotunderstated)
Accuracy
Transactionsandeventshavebeenmeasuredandrecordedaccurately
Cut-off
Transactionsandeventshavebeenrecordedinthecorrectaccountingperiod
Classification
Transactionsandeventshavebeenrecordedinthecorrectaccounts
Assertionsaboutaccountbalancesattheperiodend
Existence
Assetsandliabilitiesexist
Rightsandobligations
Anassetorliabilitypertains(i.e.belongs)totheentity(i.e.theentityhaslegalorotherrightsorobligationsrelatingtotheassetorliability)
Theauditormustensurethatitisthebusinesswhichownstheassetatthebalancesheetdate.Therearemanysituationswhereanassetcouldbeonthebusinesspremisesbutbelongtosomeoneelse.(forexample,inventory;inasmallbusiness,someoftheassetsmaybelongtothemajorshareholder)
Completeness
Therearenounrecordedassetsorliabilities
Valuationandallocation
Assetsandliabilitieshavebeenmeasuredatappropriateamounts,andanyresultingvaluationorallocationadjustmentshavebeenappropriatelyrecorded
Assertionsaboutpresentationanddisclosure
Occurrenceandrightsandobligations
Alldisclosedevents,transactionsandothermattershaveoccurredandpertaintotheentity
Completeness
Therearenounrecordeddisclosures
Classificationandunderstandability
Financialinformationhasbeenappropriatelypresented,anddisclosuresareclearlyexpressed
Accuracyandvaluation
Allinformationhasbeendisclosedfairlyandatappropriateamounts
N.B.
Completenessandoccurrence/existence
Twoofthemostimportantassertiontestsareforcompletenessandoccurrence/existence.Therearetestsgoinginthe‘oppositedirection’toeachother.
企业都有虚增资产和低报负债的倾向,因此审计的顺序也是要有针对性的调整。
资产(收入)从财务报表到实物;
负债(费用)从实物到财务报表。
Substantivetestsmaybeincorporatedwithotherproceduressuchtestsofcontrol.
Notes:
Incorporate:
Pertainto:
属于,关于,附属,适合,相称
Typesofsubstantiveprocedures[参见教材p121]
ISA500setsoutthetypesofsubstantiveproceduresthatanauditorwillcarryout.
Inspectionofrecordsanddocuments
Inspectionoftangibleassets
Observation(lookingatprocessesandproceduresbeingperformed)
Inquiry(seekinginformationfromknowledgeablepersons)
Confirmation(aspecifictypeofenquiry,theprocessofobtainingarepresentationfromathirdparty)
Recalculation(checkingthemathematicalaccuracyofdocumentsorrecords)
Reperformance(theauditor’sindependenceexecutionofprocedurespreviouslyperformedbyentitystaff)
Analyticalprocedures
Notes:
中文翻译直接参阅教材p121
Theevidenceshouldbereliable.[参见教材p119]
Sourcesandrelativemeritsofthedifferenttypesofevidenceavailable
Althoughthereliabilityofauditevidenceisdependentupontheparticularcircumstances,thefollowinggeneralpresumptionsmaybefoundhelpful.
Evidenceobtainedfromindependentexternalsourcesismorereliablethanthatobtainedfromtheentity’srecords
Evidenceobtainedfromtheentity’srecordsismorereliablewheretheaccountingandinternalcontrolsystemoperateeffectively
Evidenceobtaineddirectlybyauditorsbysuchmeansasanalysisandphysicalinspectionismorereliablethanevidenceobtainedbyorfromtheentity
Documentaryevidenceismorereliablethanoralevidence
Originaldocumentsaremorereliablethancopies,telexedorfaxes
Documentaryevidence
Createdby heldby
Leastreliable entity entity
Morereliable thirdparty entity
Mostreliable thirdparty auditor
Conclusionsdrawnfromdifferingtypesofevidenceshouldbeconsistentwithoneanother
Synergy(协同作用)
Reliabilityindoubtwheninconsistent
Nohardandfastrulesmeasuredforthereliabilityofevidence;needthejudgmentofauditors
Whenobtainingconfirmationfromthirdparitiesasasourceofevidencetheauditorshouldconsider:
Whensuchevidenceisappropriate
Whichassertionsaresatisfied
Howcansuchevidencebeobtainedandwhatuse(s)canbemadeofit
Notes:
Merit:
优点;价值
Dependupon:
取决于
Presumption:
假定
Oral:
口头的
Original:
原始的
Indoubt:
Synergy:
(1)协同作用:
两种或多种动力或力量的相互作用,以便其联合效果大于各单独作用之和;
(2)增效作用:
组织,尤指得到附属机构或某公司已合并的部门之间的合作性相互作用,创造出更大的联合效果
Typicalsituationswheresuchevidenceisinvaluableiswithreceivableconfirmations,bankconfirmations(and,insomecases)payableconfirmations.
Wherethirdpartyevidencerelatestospecificbalancese.g.bank,receivables,payablesthenitprovidespersuasiveevidenceastorightsandobligationsandwhererelevantownershipofassets.
Analyticalproceduresassubstantivetests
Analyticalproceduresdealwithcomparisonsoffinancialandnon-financialinformationandwereconsideredinthestageofplanning.
Analyticalproceduresusedassubstantivetestscanbeusedalonewherethetotalamountsinvolvedareimmaterialandinconjunctionwithdetailedtestsoftransactionsandbalanceselsewh
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