CPA綜合英語備考

復(fù)習(xí)重要性建議順序：

(1)職業(yè)道德+審計(jì)+公司戰(zhàn)略

(2)財(cái)管+經(jīng)濟(jì)法

(3)會(huì)計(jì)+稅法

Unit1職業(yè)道德準(zhǔn)則ChinaCodeofEthicsforCertifiedPublic

Accountants

1.利益沖突Interestconflict

產(chǎn)生利益沖突的具體情形業(yè)務(wù)承接前采取的措施

如果會(huì)計(jì)師事務(wù)所的商業(yè)利益或注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)告知客戶，并在

業(yè)務(wù)活動(dòng)可能與客戶存在利益沖征得其同意的情況下執(zhí)行業(yè)務(wù)

突TheCPAshouldinformthe

Ifthebusinessinterestsorclientandacceptthe

activitiesoftheaccountingengagementontheconsent

firmhaveinterestconflictwithoftheclient

theclient

如果為存在利益沖突的兩個(gè)以上注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)告知所有已知

客戶服務(wù)相關(guān)方，并在征得他們同意的情

IftheCPAprovidesservices況卜執(zhí)行業(yè)務(wù)

formorethantwoclientsthattheCPAshouldinformall

haveinterestconflictwiththepartiesandacceptthe

eachotherengagementontheconsent

ofclients

注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)告知客戶，并在

征得他們同意的情況下執(zhí)行業(yè)

如果為某一特定行業(yè)或領(lǐng)域中的

務(wù)

兩個(gè)以上客戶提供服務(wù)

theCPAshouldinformall

IftheCPAprovidesservices

theclientsandacceptthe

formorethantwoclientsina

engagementontheconsent

particularindustryorfield

ofclients

2.禮品和款待Giftsandhospitality

防范措施Preventive

不利影響Adverseeffects

measures

客戶向注冊(cè)會(huì)計(jì)師（或其近親屬）贈(zèng)如果款待超出業(yè)務(wù)活動(dòng)中

送禮品或給予款待，將對(duì)職業(yè)道德基本的正常往來,則應(yīng)當(dāng)拒絕接

原則產(chǎn)生不利影響受

ItmayadverselyaffectthebasicIfthegiftorhospitality

principleofprofessionalethicsifisbeyondthenormal

theclientprovidesgiftsorbusinessactivities,the

hospitalitytoCPAorhiscloseCPAshouldrefuseit.

relatives.

adverselyaffect=createathreatto=createanadverseeffect

on=impairtheindependence

3.因經(jīng)濟(jì)利益對(duì)獨(dú)立性產(chǎn)生的不利影響

Adverseeffectonindependenceduetofinancialinterest

在審計(jì)客戶中擁有直接經(jīng)濟(jì)利益或重大問

接經(jīng)濟(jì)利益

會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)

Haveadirectfinancialinterestora

目組成員或其主要近

materialindirectfinancialinterestin

親屬

theauditclient

Accountingfirm,

在某實(shí)體（該實(shí)體在審計(jì)客戶中擁有控制性

membersofthe

的權(quán)益，并且審計(jì)客戶對(duì)該實(shí)體重要）中擁有

auditprogramteam

宜接經(jīng)濟(jì)利益或重大間接經(jīng)濟(jì)利益

andtheirimmediate

Haveadirectfinancialinterestora

family

materialindirectfinancialinterestin

theentity

項(xiàng)目合伙人所在分部的其他合在審計(jì)客戶中擁有直接經(jīng)濟(jì)利益或

伙人或其主要近親屬重大間接經(jīng)濟(jì)利益

OtherpartnersintheofficeHaveadirectfinancialinterest

connectedwiththeaudit()ramaterialindirectfinancial

engagementandtheirinterestintheauditclient

immediatefamily

為審計(jì)客戶提供非審計(jì)服務(wù)的其

在審計(jì)客戶中擁有直接經(jīng)濟(jì)利益

他合伙人、管理人員或其主要近

或重大間接經(jīng)濟(jì)利益

親屬

Haveadirectfinancial

Partners,managersortheir

interestoramaterialindirect

maincloserelativeswho

financialinterestintheaudit

providenon-auditservicestc

client

theauditclient

4.貸款和擔(dān)保Loansandguarantees

對(duì)獨(dú)立性產(chǎn)生不利影響的情況

防范措施Preventive

Situationsthatimpair

measures

independence

會(huì)計(jì)師事務(wù)所從按照正常的貸款貸款重大，由網(wǎng)絡(luò)中未參與執(zhí)行

銀行或類似金融程序、條款和條審計(jì)業(yè)務(wù)并且未接受該貸款的

機(jī)構(gòu)等審計(jì)客戶件會(huì)計(jì)師事務(wù)所“復(fù)核”已執(zhí)行

取得貸款Bemade的工作；

LoanstoanundernormalIftheloanismaterial,the

accountingfirmprocedures,auditworkmaybereviewed

fromanaudittermsandbyotheraccountingfirms

clientthatisaconditionsthatarenotengagedinthe

bankorotherauditandnotacceptthe

financialloans

institution沒有防范措施能夠?qū)⑵浣抵量?/p>

不按照正常的貸接受水平

款程序、條款和nopreventivemeasurescan

條件reduceittoanacceptable

level

沒有防范

從不屬于銀行或類似金融機(jī)構(gòu)的

措施

審計(jì)客戶取得貸款或擔(dān)保

No

會(huì)計(jì)師事務(wù)所、審計(jì)Aloanorloanguaranteefrom

preventiv

項(xiàng)目組成員或其主要anauditclientthatisnota

e

近親屬bankorotherfinancial

measure

Accountingfirm,institution

s

membersofthe

沒有防范

auditprogram

措施

teamandtheir向?qū)徲?jì)客戶提供貸款或?yàn)槠涮峁?/p>

No

mainclose擔(dān)保

preventiv

relativesAloanorloanguaranteetoan

e

auditclient

measure

s

5.商業(yè)關(guān)系Businessrelationships

會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親

屬，在某“股東人數(shù)有限的實(shí)體”中擁有經(jīng)同時(shí)滿足下列條件

濟(jì)利益，而審計(jì)客戶或其董事、高級(jí)管理人員的，該商業(yè)關(guān)系不會(huì)

也在該實(shí)體擁有經(jīng)濟(jì)利益對(duì)獨(dú)立性產(chǎn)生不利影

Iftheaccountingfirm,amemberofthe響：

auditteamortheirimmediatefamilyIfthefollowing

hasfinancialinterestinanentitythatrequirementsare

haslimitedshareholders,andtheauditmet,thebusiness

clientoritsdirectorsandseniorrelationshiphas

managementalsohavefinancialinterestnoadverseeffect

intheentity,itmayimpairtheonindependence:

independence

會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親①這種商業(yè)關(guān)系對(duì)

屬，在某“股東人數(shù)有限的實(shí)體”中擁有經(jīng)于會(huì)計(jì)師事務(wù)所、審

濟(jì)利益，而審計(jì)客戶或其董事、高級(jí)管理人員計(jì)項(xiàng)目組成員或其

也在該實(shí)體擁有經(jīng)濟(jì)利益主要近親屬以與審

Iftheaccountingfirm,amemberofthe計(jì)客戶均不重要；

auditteamortheirimmediatefamilyhasThebusiness

financialinterestinanentitythathasrelationshipisnot

limitedshareholders,andtheauditmaterialtothe

clientoritsdirectorsandsenioraccountingfirm,

managementalsohavefinancialinterestmemberofthe

intheentity,itmayimpairtheauditteamand

independencemainclose

relatives;

會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親屬，

在某“股東人數(shù)有限的實(shí)體”中擁有經(jīng)濟(jì)利益，而②該經(jīng)濟(jì)利益

審計(jì)客戶或其董事、高級(jí)管理人員也在該實(shí)體擁有對(duì)一個(gè)或幾個(gè)

經(jīng)濟(jì)利益投資者并不重

Iftheaccountingfirm,amemberoftheaudit大；

teamortheirimmediatefamilyhasfinancialThefinancial

interestinanentitythathaslimitedinterestisnot

shareholders,andtheauditclientoritsmaterialto

directorsandseniormanagementalsohaveoneorseveral

financialinterestintheentity,itmayimpairinvestors;

theindependence

會(huì)計(jì)師事務(wù)所、審計(jì)項(xiàng)目組成員或其主要近親③該經(jīng)濟(jì)利益不

屬，在某“股東人數(shù)有限的實(shí)體”中擁有經(jīng)濟(jì)能使一個(gè)或幾個(gè)

利益，而審計(jì)客戶或其董事、高級(jí)管理人員也在投資者控制該實(shí)

該實(shí)體擁有經(jīng)濟(jì)利益體

Iftheaccountingfirm,amemberoftheThefinancial

auditteamortheirmaincloserelativehasinterestcannot

financialinterestinanentitythathasmakeoneor

limitedshareholders,andtheauditclientseveral

oritsdirectorsandseniormanagementinvestorsto

alsohavefinancialinterestintheentity,itcontrolthe

mayimpairtheindependenceentity;

6.家庭和私人關(guān)系對(duì)獨(dú)立性的影響Familyandpersonal

relationships

具體情形防范措施

審計(jì)項(xiàng)目組成員的主要近親屬在審計(jì)客戶處在將該成員調(diào)離審計(jì)

重要職位(董事、高級(jí)管理人員或特定員工)項(xiàng)目組

ThemaincloserelativesofauditteamRemovingthe

membersareinanimportantpositioninauditmember

theclient(director,seniormanagerorfromtheaudit

particularemployee)team

審計(jì)項(xiàng)目組成員的主要(1)將該成員調(diào)離審計(jì)項(xiàng)目組

近親屬的職位可對(duì)審計(jì)Removingtheauditmemberfrom

客戶的財(cái)務(wù)報(bào)表施加重theauditteam;

大影響(2)合理安排該成員的職責(zé)，使其工作

Thepositionofthe不涉與其主要近親屬的職責(zé)范圍

maincloserelativesofReasonablyarrangethemember's

auditteammembersr?esponsibilitysothatthemember

couldexertsignificantcioesnotdealwithmattersthatare

influenceoverthetheresponsibilityofmainclose

clientJsfinancialr■elatives

statements

審計(jì)項(xiàng)目組成員的其他近

(1)將該成員調(diào)離審計(jì)項(xiàng)目組；

親屬處在重要職位或可以

Removingtheauditmemberfrom

對(duì)審計(jì)客戶的財(cái)務(wù)報(bào)表施

theauditteam;

加重大影響

(2)合理安排該成員的職責(zé)，使其工作

Othercloserelativesof

不涉與其他近親屬的職責(zé)范圍；

amemberoftheaudit

Structuringtheengagementsothat

teamisinanimportant

thememberdoesnotdealwith

positionorcanexert

mattersthataretheresponsibility

significantinfluence

ofothercloserelatives;

overtheclient,s

financialstatements

審計(jì)項(xiàng)目組成員與審計(jì)(1)將該成員調(diào)離審計(jì)項(xiàng)目組

客戶重要職位的人員具Removingtheauditiiieuiberfromthe

有密切關(guān)系auditteam;

Amemberofthe(2)合理安排該成員的職責(zé)，使其工作不

auditteamhasa涉與與之存在密切關(guān)系的職責(zé)范圍

closerelationshipStructuringtheengagementsothat

withpersonnelinanthememberdoesnotdealwith

importantpositioninmattersthataretheresponsibilityof

theclientthefamilymember;

審計(jì)項(xiàng)目組以外的合伙(1)合理安排該合伙人的職責(zé)，以減少對(duì)

人或員工與審計(jì)客戶重審計(jì)項(xiàng)目組可能產(chǎn)生的影響

要職位的人員存在家庭Arrangingtheresponsibilitiesofthe

或個(gè)人關(guān)系auditmemberreasonablyinorderto

Apartneroranreducethepossibleinfluenceonthe

employeewhoisnotauditteam;

intheauditteamhas(2)由審計(jì)項(xiàng)目組外的注冊(cè)會(huì)計(jì)師復(fù)核已

afamilyorpersonal執(zhí)行的相關(guān)審計(jì)工作

relationshipwithTheperformedauditworkshouldbe

personnelinanreviewedbyotherCPAwhoisnotin

importantpositionintheauditengagement.

theclient

7.兼任審計(jì)客戶的董事或高級(jí)管理人員Concurrentlyemployed

bytheaccountingfirmandclientasdirectororsenior

manager

對(duì)獨(dú)立性產(chǎn)生不利影響的情況Situationsthatimpair防范措施

independencePreventi

ve

measure

s

會(huì)計(jì)師事務(wù)所的合伙人或員工，兼任審計(jì)客戶的“董事或沒有防范

高級(jí)管理人員”，將因自我評(píng)價(jià)和自身利益產(chǎn)生非常嚴(yán)重措施

的不利影響No

Ifthepartneroremployeeoftheaccountingfirmprevent!

concurrentlyemployedbytheclientasdirectororve

seniormanager,itmayimpairindependenceduemeasure

toself-evaluationandself-interests

會(huì)計(jì)師事務(wù)所的合伙人或員工，兼任審計(jì)客戶的“公司秘沒有防范

書”，將因自我評(píng)價(jià)和過度推介產(chǎn)生非常嚴(yán)重的不利影響措施

IfthepartneroremployeeoftheaccountingfirmNo

concurrentlyemployedbytheclientasthepreventi

companyJssecretary,itmayimpairve

independenceduetoself-evaluationandexcessivemeasure

referrals.s

8.為審計(jì)客戶提供非鑒證服務(wù)Preparationofnon-attestation

servicestoauditclients

對(duì)獨(dú)立性產(chǎn)生不利影響的情形防范措施

SituationsthatimpairPreventivemeasures

independence

除非出現(xiàn)緊急或極其特殊的情況，并征得相關(guān)

向?qū)儆凇肮娎?/p>

監(jiān)管機(jī)構(gòu)的同意,會(huì)計(jì)師事務(wù)所“不得”向?qū)?/p>

實(shí)體''的審計(jì)客戶

于公眾利益實(shí)體的審計(jì)客戶提供編制會(huì)計(jì)記

提供會(huì)計(jì)和記賬服

錄和財(cái)務(wù)報(bào)表的服務(wù)

務(wù)

Theaccountingfirmshouldnotprovide

Provide

bookkeepingandfinancialstatement

accountingand

compilationservicetoclientsthatare

bookkeeping

publiccompaniesexceptforthe

servicetoclient

emergentandextremelyspecial

thatisapublic

situationsapprovedbyrelevant

company

regulatoryinstitutions

在提供稅務(wù)服務(wù)時(shí)，如果會(huì)計(jì)師事務(wù)所人員在公開

審理或仲裁的稅務(wù)糾紛中“擔(dān)任審計(jì)客戶的辯護(hù)

人”，并且所涉金額對(duì)被審計(jì)財(cái)務(wù)報(bào)表“重大”將

因過度推介產(chǎn)生非常嚴(yán)重的不利影響，導(dǎo)致沒有防

稅務(wù)服務(wù)Tax范措施能夠消除不利影響或?qū)⑵浣档椭量山邮芩?/p>

service平

Iftheaccountingfirmmembersserveasthe

defenderoftheclientinapublichearingor

arbitraltaxdisputeandtheamountinvolved

ismaterialtothefinancialstatements

audited,itwillresultinnopreventive

measurestoreduceittoanacceptablelevel

duetoadvocacy

①會(huì)計(jì)師事務(wù)所人員在為審計(jì)客戶提供內(nèi)部審計(jì)

服務(wù)時(shí)“承擔(dān)管理層職責(zé)”，將產(chǎn)生非常嚴(yán)重的不

利影響，導(dǎo)致“沒有防范措施”能夠?qū)⑵浣档椭量?/p>

接受的水平

Itwillimpairtheindependenceseverelyand

nopreventivemeasurescanreduceittoan

acceptablelevelifthemembersofthe

accountingfirmtaketheresponsibilitiesof

themanagementwhenprovidinginternal

內(nèi)部審計(jì)

auditservicetotheclient

Internalaudit

②在外部審計(jì)中利用自身提供內(nèi)部審計(jì)服務(wù)的結(jié)

果，可能因自我評(píng)價(jià)產(chǎn)生對(duì)獨(dú)立性的不利影響，采

取的防范措施包括由審計(jì)項(xiàng)目組以外的專業(yè)人員

提供該內(nèi)部審計(jì)服務(wù)等

Usetheinternalauditresultprovidedby

himselfinexternalaudit,theindependence

isimpairedduetoself-evaluation.The

safeguardsincludethattheinternalaudit

serviceshouldbeprovidedbyprofessional

memberswhoarenotintheauditteam

9.收費(fèi)Feesandpricing

①從某一審計(jì)客戶收取的全a.降低對(duì)該審計(jì)客戶的收費(fèi)的依賴程

部費(fèi)用占某一合伙人從所有度；

客戶收取的費(fèi)用的總額比重Reducetherelianceonthefees

很大，或占會(huì)計(jì)師事務(wù)所某一generatedfromtheauditclient

分部收取的費(fèi)用總額的比重b.由項(xiàng)目組之外其他的注冊(cè)會(huì)計(jì)師復(fù)

很大，將因自身利益、外在壓核所執(zhí)行的工作或在必要時(shí)提出建

力產(chǎn)生不利影響議；

IndependencemaybeTheworkisreviewedbyother

impairedwhenfeesCPAswhoarenotmembersof

generatedbyaclienttheauditteamorprovide

representalargeportionsuggestionswhennecessary.

ofapartnerJsorafirmc.定期實(shí)施獨(dú)立的質(zhì)量控制復(fù)核

branch'stotalrevenuesIndependentqualitycontrol

duetoself-interestandreviewisimplemented

externalpressure.periodically

②如果審計(jì)客戶長(zhǎng)期未支付a.要求審計(jì)客戶在“審計(jì)報(bào)告出具

應(yīng)付的審計(jì)費(fèi)用，尤其是相當(dāng)前.“付清上一年度的審計(jì)費(fèi)用；

部分的審計(jì)費(fèi)用在出具下一Requiretheclientpaysoffthe

年度審計(jì)報(bào)告前仍未支付，可prioryearauditfeebeforethis

能因自身利益產(chǎn)生不利影響year'sauditreportisissued,

Ifthefeesfrompriorb.確定逾期收費(fèi)是否可能被視同向

servicesareoverduefora客戶貸款，并且根據(jù)逾期收費(fèi)的重要

longtime,especiallywhen程度確定是否繼續(xù)執(zhí)行審計(jì)業(yè)務(wù)

thefeesarestilloverdueDeterminewhethertheoverdue

beforethereportofthefeesareregardedasloansto

followingyearisissued,clientanddeterminewhetherto

theindependenceiscontinuetheauditengagement

impairedduetoaccordingtothematerialityof

self-interest.theoverduefees.

③會(huì)計(jì)師事務(wù)所在提供“審

③將因自身利益產(chǎn)生非常嚴(yán)重的不

計(jì)服務(wù)”時(shí)，以直接或間接形

利影響，導(dǎo)致“沒有防范措施”能夠

式取得或有收費(fèi)

將其降低至可接受的水平

Theaccountingfirm

Nopreventivemeasurescan

obtainscontingentfees

reduceittoanacceptablelevel

directlyorindirectlywhen

duetoself-interest.

providingauditservice

Unit2審計(jì)Auditing

L審計(jì)計(jì)劃AuditPlanning

實(shí)際執(zhí)行的重要性Thematerialityofactualexecution

確定實(shí)際執(zhí)行的重要性需要注冊(cè)會(huì)計(jì)師運(yùn)用職業(yè)判斷，并考慮下列因

素的影響：

CPAshoulduseprofessionaljudgmentwhendeterminingthe

materialityofactualexecutionandconsidertheeffectsof

followingfactors:

a.對(duì)被審計(jì)單位的了解；

Understandingtheauditee;

b.前期審計(jì)工作中識(shí)別出的錯(cuò)報(bào)的性質(zhì)和范圍；

Thenatureandscopeofmisstatementsidentifiedin

preliminaryauditwork;

c.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。

Predictionofcurrentperiodmisstatementsaccordingto

previousperiodmisstatementsidentified.

通常而言，實(shí)際執(zhí)行的重要性通常為財(cái)務(wù)報(bào)表整體重要性的

50%-75%o

Generally,performancematerialitywillbeat50%to75%of

thematerialityforthefinancialstatementsasawhole.

實(shí)際執(zhí)行的重要性接近整體重要性50%的情況：a.非連續(xù)審計(jì)；b.以

前年度審計(jì)調(diào)整較多；

c.項(xiàng)目總體風(fēng)險(xiǎn)較高。

Underthefollowingcircumstances,theperformance

materialitywillbecloseto50%oftheoverallmaterialityforthe

financialstatements:a.Itisanon-recurringaudit;b.Therewere

manyauditadjustmentsinpreviousyears;c.Theoverallriskof

theprojectishigh.

接近75%的具體情況：a.連續(xù)審計(jì)，以前年度審計(jì)調(diào)整較少；b.項(xiàng)目

總體風(fēng)險(xiǎn)較低。

Theperformancematerialitywillbecloseto75%oftheoverall

materialityforthefinancialstatementsunderthefollowing

circumstances:a.Itisarecurringauditandtherewerefewaudit

adjustmentsinpreviousyears;b.Theoverallriskoftheprojectis

low.

2.風(fēng)險(xiǎn)評(píng)估和風(fēng)險(xiǎn)應(yīng)對(duì)RiskAssessmentandRespondingtothe

RiskAssessment

(1)風(fēng)險(xiǎn)評(píng)估

注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)實(shí)施下列風(fēng)險(xiǎn)評(píng)估程序，以了解被審計(jì)單位與其環(huán)

境：[1]詢問管理層和被審計(jì)單位內(nèi)部其他相關(guān)人員；口]分析程序;[3]觀察

和檢查。

Inordertounderstandtheentityanditsenvironment,

proceduresofriskassessmentareasfollows:

[1]Inquiries;[2]Analyticalprocedures;[3]Observationand

inspection.

注冊(cè)會(huì)計(jì)師了解被審計(jì)單位與其環(huán)境，包括其內(nèi)部控制,目的是識(shí)別和

評(píng)估在財(cái)務(wù)報(bào)表層面和認(rèn)定層面，由于舞弊或者錯(cuò)誤而存在的重大錯(cuò)報(bào)風(fēng)

險(xiǎn)，并在此基礎(chǔ)上設(shè)計(jì)和實(shí)施應(yīng)對(duì)的措施。

Theobjectiveoftheauditoristoidentifyandassesstheriskof

materialmisstatement,whetherduetofraudorerror,atthe

financialstatement

TheCPAunderstandstheentityanditsenvironment,

includesitsinternalcontrol,inordertoidentifyandassessthe

riskofmaterialmisstatementatthefinancialstatementand

assertionlevelsduetofraudorerror,anddesignsandimplements

responsestotheassessedrisksofmaterialmisstatementonthis

basisandassertionlevels,throughunderstandingtheentityand

itsenvironment,includingtheentity'sinternalcontrol,thereby

providingabasisfordesigningandimplementingresponsestothe

assessedrisksofmaterialmisstatement.

注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)從下列方面了解被審計(jì)單位與其環(huán)境：[1]相關(guān)行業(yè)狀

況、法律環(huán)境與監(jiān)管環(huán)境與其他外部因素;⑵被審計(jì)單位的性質(zhì);⑶被審計(jì)

單位對(duì)會(huì)計(jì)政策的選擇和運(yùn)用;[4]被審計(jì)單位的目標(biāo)、戰(zhàn)略以與可能導(dǎo)致

重大錯(cuò)報(bào)風(fēng)險(xiǎn)的相關(guān)經(jīng)營(yíng)風(fēng)險(xiǎn);⑸對(duì)被審計(jì)單位財(cái)務(wù)業(yè)績(jī)的衡量和評(píng)價(jià);⑹

被審計(jì)單位的內(nèi)部控制。

Theauditorshouldunderstandtheentityanditsenvironment

asfollows:[l]Relatedindustrystatus,legalandregulatory

environmentandotherexternalfactors;[2]Thenatureofthe

entity;[3]Theselectionandapplicationofaccountingpolicy;[4]The

objectives,strategyandbusinessriskthatcanleadtomaterial

misstatementrisks;[5]Measurementandevaluationoffinancial

performance;[6]Theinternalcontrol.

注冊(cè)會(huì)計(jì)師通過詢問、觀察、檢查和穿行測(cè)試了解被審計(jì)單位的內(nèi)部

控制，以評(píng)價(jià)內(nèi)部控制設(shè)計(jì)的是否合理以與是否得到執(zhí)行。

Auditorsunderstandtheinternalcontrolsoftheentityby

inquiries,observation,inspectionandwalk-throughtestto

evaluatewhethertheinternalcontrolsaredesignedreasonably

andimplementedeffectively.

內(nèi)部控制存在固有局限性，無論如何設(shè)計(jì)和執(zhí)行，只能對(duì)財(cái)務(wù)報(bào)告的

可靠性提供合理保證。

Nomatterhowtobedesignedandimplemented,anyinternal

controlsystemcanonlyprovideauditorwithreasonable

assurancebecauseofinherentlimitations.

內(nèi)部控制包括下列五個(gè)要素：[1]控制環(huán)境;[2]風(fēng)險(xiǎn)評(píng)估過程;[3]與財(cái)務(wù)

報(bào)告相關(guān)的信息系統(tǒng)與溝通;[4]控制活動(dòng);[5]對(duì)控制的監(jiān)督。

Internalcontrolhasfiveelements:

[l]Thecontrolenvironment;

[2]Theprocessofriskassessment;

[3]Theinformationsystemandcommunication;

[4]Controlactivities;

[5]Supervisionofcontrols.

relevantto/associatedwithfinancialreporting

Monitoring

Theentity,sriskassessmentprocess

(2)風(fēng)險(xiǎn)應(yīng)對(duì)Respondingtotheriskassessment

a.針對(duì)財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)

注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)針對(duì)評(píng)估的財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)確定下列總

體應(yīng)對(duì)措施：

Overallresponsestotherisksofmaterialmisstatementsat

thefinancialstatementlevelwillincludethefollowing:

11］向項(xiàng)目組強(qiáng)調(diào)保持職業(yè)懷疑的必要性；

Emphasizetotheauditteamonthenecessitytomaintainthe

professionalskepticism;

口］指派更有經(jīng)驗(yàn)或具有特殊技能的審計(jì)人員，或利用專家的工作；

Appointauditorswithmoreexperienceandspecialskills,or

usetheexpert'swork.

［3］提供更多的督導(dǎo)；

Providemoremonitoring;

［4］在選擇擬實(shí)施的進(jìn)一步審計(jì)程序時(shí)融入更多的不可預(yù)見的因素。

Integratemoreunforeseeableelementsintofurtheraudit

procedures.

⑸對(duì)擬實(shí)施審計(jì)程序的性質(zhì)、時(shí)間安排和范圍做出總體修改。

Amendthenature,timingandextentoffurtheraudit

proceduresasawhole.

b.針對(duì)認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)

進(jìn)一步審計(jì)程序是指注冊(cè)會(huì)計(jì)師對(duì)評(píng)估的各類交易、賬戶余額和披露

認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)實(shí)施的審計(jì)程序，包括控制測(cè)試和實(shí)質(zhì)性程序。

Furtherauditproceduresmeanstheprocedurescarriedout

fortherisksofmaterialmisstatementstoeachtransactionclass,

accountbalanceanddisclosureattheassertionlevel,which

includetestsofcontrolsandsubstantiveprocedures.

refersto

,andtheyarecarriedout

,andtheyinclude

進(jìn)一步審計(jì)程序的類型包括檢查、觀察、詢問、函證、重新計(jì)算、重

新執(zhí)行和分析程序。在設(shè)計(jì)進(jìn)一步審計(jì)程序時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮下列

因素：

Furtherauditproceduresincludeinspection,observation,

inquiry,confirmation,recalculation,reperformanceand

analyticalprocedures.Indesigningfurtherauditproceduresthe

auditorshouldconsider:

[1]風(fēng)險(xiǎn)的重要性；

Thesignificanceoftherisk;

⑵重大錯(cuò)報(bào)發(fā)生的可能性；

Theprobabilityofmaterialmisstatements;

[3]涉與的各類交易、賬戶余額和披露的特征；

Thecharacteristicsofthetransactions,accountbalancesand

disclosures;

[4]被審計(jì)單位采用的特定控制的性質(zhì)；

Thenatureofspecificcontrolintheentity;

[5]注冊(cè)會(huì)計(jì)師是否擬獲取審計(jì)證據(jù)，以確定內(nèi)部控制在防止或發(fā)現(xiàn)

并糾正重大錯(cuò)報(bào)方面的有效性。

Whethertheauditorexpectstoobtainauditevidencetotest

theeffectivenessofinternalcontroltopreventordetectand

correctmaterialmisstatements.

3.業(yè)務(wù)循環(huán)審計(jì)BusinessCycleAudit

(1)截止測(cè)試Cut-offtest

對(duì)銷售實(shí)施截止測(cè)試，其目的主要在于確定被審計(jì)單位營(yíng)業(yè)收入的會(huì)

計(jì)記錄歸屬期是否正確。注冊(cè)會(huì)計(jì)師在審計(jì)中應(yīng)該注意把握三個(gè)與營(yíng)業(yè)收

入確認(rèn)有著密切關(guān)系的日期：口]發(fā)票開具日期；口]記賬日期；[3]發(fā)貨日期。

Theobjectiveofcut-offtestingofsalesistodeterminewhether

thesaleshavebeenrecordedinthecorrectaccounting

period.Duringtheaudit,theauditorshouldpaycloseattentionto

threedatesrelatingtothesales,theyare:[l]invoicedate;

[2]recordingdate;[3]shippingdate.

(2)函證Confirmation

函證應(yīng)收賬款的目的在于證實(shí)應(yīng)收賬款賬戶余額的真實(shí)性、正確性，

防止或發(fā)現(xiàn)被審計(jì)單位與其有關(guān)人員在銷售交易中發(fā)生的錯(cuò)誤或舞弊行

為。

TheobjectiveofreceivablesJconfirmationistoobtain

sufficientandappropriateevidencefortheassertionsofexistence

andaccuracyandtopreventordiscovertheerrorsorfraudsmade

bytheclientanditsstaffinthesalestransactionscycle.

函證程序：函證的對(duì)象一函證的方式一函證時(shí)間的選擇一函證的控制

一對(duì)不符事項(xiàng)的處理一對(duì)函證結(jié)果的總結(jié)和評(píng)價(jià)。

Procedures:Objects->Methods->Theselectionoftime—

ControlDealingwithitemdiscrepancy->Thesummarizationand

estimationofconfirmationresults.

(3)存貨監(jiān)盤Supervisionofstocktaking

①監(jiān)盤程序Proceduresofsupervisionofstocktaking

評(píng)價(jià)盤點(diǎn)的控制-觀察盤點(diǎn)的執(zhí)行—檢查存貨一執(zhí)行抽盤

Evaluatecontrolofstocktaking-?Observeperformanceof

stocktaking—Checkinventory-*Performsamplingofcounting

②執(zhí)行抽盤Performsamplingofstocktaking

③存貨盤點(diǎn)范圍Scopeofcountinginventory

4.對(duì)特殊項(xiàng)目的考慮ConsiderationsforExceptionalItems

(1)對(duì)舞弊和法律法規(guī)的考慮Considerationsforfraud,lawsand

regulations

a.治理層、管理層的責(zé)任Responsibilityofthosechargedwith

governance,management

被審計(jì)單位治理層和管理層對(duì)防止或發(fā)現(xiàn)舞弊負(fù)有主要責(zé)任。

Thosechargedwithgovernanceandmanagementis

responsibleforpreventingordetectingfraud.

b.注冊(cè)會(huì)計(jì)師對(duì)發(fā)現(xiàn)舞弊方面的責(zé)任Theresponsibilityof

auditorsonfraud

a）在按照審計(jì)準(zhǔn)則的規(guī)定執(zhí)行審計(jì)工作時(shí)，注冊(cè)會(huì)計(jì)師有責(zé)任對(duì)財(cái)務(wù)

報(bào)表整體是否不存在由于舞弊或錯(cuò)誤導(dǎo)致的重大借報(bào)獲取合理保證。

Anauditorisresponsibleforobtainingreasonableassurance

thatthefinancialstatementsonthewholearefreefrommaterial

misstatementsarisingfromfraudorerrorwhenauditinginterms

ofauditstandards.

b）注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在整個(gè)審計(jì)過程中保持職業(yè)懷疑態(tài)度，并應(yīng)當(dāng)意識(shí)

到，對(duì)有效發(fā)現(xiàn)錯(cuò)誤的審計(jì)程序未必適用于發(fā)現(xiàn)舞弊。

Theauditorshouldmaintainprofessionalskepticism

throughouttheaudit,andrecognizethefactthateffectiveaudit

procedurestodetecterrorsmaynotbeappliedtodetectfraud.

c）發(fā)現(xiàn)舞弊時(shí)對(duì)審計(jì)的影響Effectsofdetectingfraudon

auditing.

＞如果發(fā)現(xiàn)某項(xiàng)錯(cuò)報(bào)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮該項(xiàng)錯(cuò)報(bào)是否表明存在舞

弊。

Ifamisstatementisdetected,auditorsshallconsiderwhether

themisstatementimplicatesafraud.

indicates,means

＞如果認(rèn)為錯(cuò)報(bào)是舞弊或可能是舞弊導(dǎo)致的，即使錯(cuò)報(bào)金額對(duì)財(cái)務(wù)報(bào)

表的影響并不重大，注冊(cè)會(huì)計(jì)師仍應(yīng)考慮錯(cuò)報(bào)涉與的人員在被審計(jì)單位中

的職位。如果錯(cuò)報(bào)涉與較高級(jí)別的管理層，即使錯(cuò)報(bào)金額對(duì)財(cái)務(wù)報(bào)表的影

響不重大，也可能表明存在更具廣泛影響的問題。

Ifthemisstatementarisesormayarisefromfraud,evenifthe

amountofthemisstatementhavenosignificantinfluenceoverthe

financialstatements,auditorsstillshouldconsiderthepositionof

thepersoninvolvedintheentity.

Ifthematerialmisstatementrelatestohigherlevel

management,evenifthemisstatementamounthasnolargeeffect

onfinancialstatements,itmayindicatethatitmayhaveproblems

whichhavemorecomprehensiveeffects.

(2)集團(tuán)財(cái)務(wù)報(bào)表審計(jì)AuditingGroupFinancialStatements

重要性Materiality

a.集團(tuán)財(cái)務(wù)報(bào)表整體的重要性Theoverallmaterialityofthe

groupfinancialstatements

a)在制定集團(tuán)總體審計(jì)策略時(shí)，集團(tuán)項(xiàng)目組確定集團(tuán)財(cái)務(wù)報(bào)表整體的

重耍性。

Theauditteamshoulddeterminetheoverallmaterialityof

groupfinancialstatementswhentheysetuptheoverallaudit

strategyforthegroup.

b）根據(jù)集團(tuán)的特定情況，如果集團(tuán)財(cái)務(wù)報(bào)表中存在特定類別的交易、

賬戶余額或披露，其發(fā)生的錯(cuò)報(bào)金額低于集團(tuán)財(cái)務(wù)報(bào)表整體的重要性，但合

理預(yù)期將影響財(cái)務(wù)報(bào)表使用者依據(jù)集團(tuán)財(cái)務(wù)報(bào)表作出的經(jīng)濟(jì)決策,則確定

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。

Iftherearecertainspecialtransactions,accountsbalancesor

disclosuresinthegroupfinancialstatements,andthe

misstatementamountislowerthantheoverallmaterialityof

groupfinancialstatement,butitisexpectedthatpotentialusers

willmakeeconomicdecisionsbasedonthegroupfinancial

statements,theaccountingfirmshouldsetuponeormore

materialitylevelsthatareapplicabletothesespecialtransactions,

accountsbalanceordisclosuresbasedoncertaincircumstances

ofthegroup.

b.組成部分重要性Thematerialityofthecomponents

a）為將未更正和未發(fā)現(xiàn)錯(cuò)報(bào)的匯總數(shù)超過集團(tuán)財(cái)務(wù)報(bào)表整休的重要

性的可能性降至適當(dāng)?shù)牡退?需要將組成部分重要性設(shè)定為低于集團(tuán)財(cái)

務(wù)報(bào)表整體的重要性。

Inordertoreducetheriskthattheuncorrectedand

undiscoveredmisstatementamountexceedstheoverall

materialityofthegroupfinancialstatementtoanacceptablelow

level,thematerialityofthecomponentsshouldbesetupatalevel

thatislowerthanthematerialityofthegroup.

b）針對(duì)不同的組成部分確定的重要性可能有所不同。但無需采用將

集團(tuán)財(cái)務(wù)報(bào)表整體重要性按比例分配的方式。

Thematerialityofdifferentcomponentsmaybedifferent.But

itisnotnecessarytoadoptallocationmethodoftheoverall

materialityonpro-ratabasisamongcomponents.

c）對(duì)不同組成部分確定的重要性的匯總數(shù)，有可能高于集團(tuán)財(cái)務(wù)報(bào)表

整體重要性。

Thesumofthematerialitylevelofdifferentcomponentsmay

behigherthantheoverallmaterialityofthegroupfinancial

statement.

d）在制定組成部分總體審計(jì)策略時(shí)，需要使用組成部分的重要性。

Thematerialityofthecomponentsshouldbeusedwhen

settinguptheoverallauditingstrategyofthecomponents.

c.明顯微小錯(cuò)報(bào)的臨界值Thresholdofobvioussmall

misstatement

注冊(cè)會(huì)計(jì)師需要設(shè)定臨界值，不能將超過該臨界值的錯(cuò)報(bào)視為對(duì)集團(tuán)

財(cái)務(wù)報(bào)表明顯微小的錯(cuò)