注冊會計師綜合階段呂鵬英語講義8401

1、UNIT 4Auditing Part IPart IGlossary （Key Words）審計常用50字匯1.Letter of Engagement審計業(yè)務(wù)約定書2.Assurance engagement and external audit鑒證業(yè)務(wù)和外部審計3.Audit approach審計方法論4.Staffing人員安排5.Deadline截止日期6.Group Audit集團(tuán)審計7.Materiality重要性8.Fraud舞弊；欺詐9.Professional skepticism職業(yè)懷疑10.Going concern永續(xù)經(jīng)營11.Tolerable Error可容忍錯誤

2、12.True and fair presentation真實公允披露13.Reasonable assurance合理保證14.Appointment, removal and resignation of auditors注冊會計師的聘用、解聘和辭職15.Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion審計意見類型：無保留意見，保留意見，否定意見，無法表示意見16.Due care合理關(guān)注17.Independence獨立18.Integrity誠

3、信19.Audit risk = inherent risk x control risk x detection risk審計風(fēng)險=固有風(fēng)險x控制風(fēng)險x檢查風(fēng)險20.Assessing the risks of material misstatement and fraud估計重大錯報或舞弊的風(fēng)險21.Analytical procedure分析性復(fù)核程序22.Audit documentation: working paper審計記錄：工作底稿23.Rely on the work of experts依靠專家工作24.Internal audit內(nèi)部審計25.Evaluation of

4、internal control內(nèi)部控制評估26.Test of control控制測試test of design, test of operation27.Substantive procedure （time, nature, extent）實質(zhì)性測試程序（時間、性質(zhì)和程度）28.Transaction cycle交易循環(huán)29.Audit evidence審計證據(jù)30.Population（樣本選取的）總體31.Assertion認(rèn)定32.Classification分類33.Completeness完整性34.Occurrence發(fā)生35.Existence存在36.Measureme

5、nt計量37.Presentation列示38.Disclosure披露39.Accuracy精確，精準(zhǔn)40.Rights權(quán)利41.Valuation估值42.Obligation義務(wù)43.Positive/negative confirmation積極/消極函證44.Counting盤點45.Cut-off截止測試46.Subsequent events隨后事項47.Quality control質(zhì)量控制48.Management representation管理層聲明49.Emphasis of matter paragraph強調(diào)事項段50.Corporate governance公司治

6、理機制Part IIAudit Report圖4-1Material：重大的；重要的Pervasive：普遍的，到處滲透的Mislead：誤導(dǎo)As a whole：作為一個整體Qualified opinion：有保留意見Except for：除了Disclaimer of opinion：拒絕發(fā)表意見In accordance with：和一致Departure：偏離True and fair：真實和公允Fundamental：基礎(chǔ)的，Explanatory paragraph：解釋事項段Unqualified opinion：無保留意見Adverse opinion：否定意見Part II

7、ISubsequent EventsAuditors should consider the effect of subsequent events （after the balance sheet date） on the accounts.Subsequent events include:Events occurring between the period end and the date of the auditors reportFacts discovered after the date of the auditors report;Subsequent event：隨后事項B

8、alance sheet date：資產(chǎn)負(fù)債表日Audit report：審計報告Question：4 （a） ISA560 Subsequent Events explain the audit work required in connection with subsequent events.Required:List the audit procedures that can be used prior to the auditors report being signed to identify events that may require adjustment or disclo

9、sure in the financial statements.Solution:Audit procedures to be used prior to the audit report being signed include:Reviewing procedures established by management to try and ensure that subsequent events are identified. Reading minutes of the meetings of directors, the audit committee and sharehold

10、ers and enquiring into unusual items. Obtaining and reading the companys latest interim accounts as well as any budgets and cash flow forecasts. Obtaining additional evidence, if possible, from the companys lawyers concerning litigation and claims. Asking management as to whether any subsequent even

11、ts have occurred such as:New borrowing commitmentsSignificant sales of assetsNew shares or debentures issuedAssets being destroyed by flood, fire etc or impounded by the governmentUnusual accounting adjustments made or being contemplated Checking whether any events have occurred that could call into

12、 question the validity of the going concern assumption.In connection with：與相關(guān)Prior to：在之前Disclosure：披露Review：復(fù)核Minute：會議記錄Audit committee：審計委員會Enquire into：詢問Interim accounts：中期賬務(wù)Budget：預(yù)算Litigation：訴訟，起訴Commitment：承諾；保證Destroy：破壞Impound：沒收Contemplate：沉思，注視，思忖，預(yù)期Call into question：對表示懷疑Part IVGoing

13、ConcernQuestion:（a）Describe external auditors responsibilities and the work that the auditor should perform in relation to the going concern status of companies.（b）Describe the possible audit reports that can be issued where the going concern status of a company is called into question; your answer

14、should describe the circumstances in which they can be issued.Solution:（a）External auditor responsibilities going concernISA 570 Going Concern deals with this issue.1.Auditors are required to consider the going concern status of companies and any disclosures regarding going concern in forming their

15、audit opinion.Companies that are listed on stock exchanges may be required to make additional disclosures in relation to going concern issues.Status：地位，狀態(tài)Regarding：關(guān)于List：上市Stock exchange：證券交易所2.Auditors are required to assess the adequacy of the means （the process） by which directors have satisfied

16、 themselves that the going concern basis is appropriate and that adequate disclosures that been made.Auditors conduct an initial analysis at the planning stage of the audit as well as assessments at later stages.Adequacy：充分；充足Means：手段，方式Satisfy：使?jié)M意Conduct：開展，進(jìn)行Initial：最初的，初始的As well as；也，和一樣3.Audito

17、rs should make enquiries of the directors and examine appropriate documentation supporting the companys going concern status such as budgets and cash flow forecasts.Make enquiry of：詢問：Documentation：文件材料4.Auditors consider whether the period to which directors have paid particular attention is adequa

18、te.This should normally be at least 12 months from the balance sheet date.Auditors also enquire of management as to their knowledge of events or conditions beyond this period that may cast significant doubt on the entitys ability to continue as a going concern.Whether：是否Pay attention to：注意At least：至

19、少Enquire of sbdy.：詢問某人As to：關(guān)于Cast doubt on：對產(chǎn)生懷疑5.Auditors need to consider the appropriateness of assumptions which directors have made, the sensitivity of assumptions to external and internal changes, any obligations, guarantees or undertakings arranged with other entities, the existence and adeq

20、uacy of borrowing facilities and the directors plans to deal with any going concern problems.6.Auditors are required to document the extent of any concerns, taking account of matters that have come to their attention during the course of the audit and in particular, financial, operational, or other

21、indicators of going concern problems that are present.Document：用文件（或文獻(xiàn)、證書、證件等）證明，用參考資料證明（或證實）；提供文獻(xiàn)（或文件、證據(jù)等）Concern：關(guān)系；關(guān)心；關(guān)心的事情Take account of：考慮到；顧及7.Indicators of going concern issues would include trading losses, impairment of assets, net liabilities, defaults on loans, liquidity problems, an inab

22、ility to refinance loans where necessary, fundamental changes in the markets or technology having an adverse effect on the company, loss of management, staff, customers or suppliers, or major litigation, for example.Indicator：跡象Impairment of assets：資產(chǎn)減值Trade loss：交易損失Default of loan：貸款違約Refinance：再融

23、資Have an effect on：對影響8.Auditors should consider the need to obtain written management representations.Management representation：管理層聲明9.Auditors should consider the adequacy of any disclosures in the financial statements.（b） Possible audit reports and circumstances1.Where the auditors consider that

24、there is a significant level of concern about the entitys ability to continue as a going concern （but do not disagree with the going concern basis）, and where adequate disclosures of the situation are made, they modify （but do not qualify） their opinion but including an emphasis of matter paragraph highlighting the existence of a material uncertainty as to the going concern status of the entity and drawing attention to the relevant note in the financial statements.Where adequate disclosures are not made, a qualified or advers