會計審計專業(yè)英語（第5版）課件：審計

ProfessionalEnglishforAccountingandAuditing

會計審計專業(yè)英語AuditFramework

審計框架Audit

審計AuditFramework17.1AgencyandNatureofAudit代理和審計的性質(zhì)17.2ProfessionalEthicandCodesofConduct職業(yè)道德和行為規(guī)范17.1AgencyandNatureofAudit17.1.1NeedforAuditing對審計的需要

Modernauditinghasdevelopedsincetheconceptofacompanyasaseparatelegalentitycameintoexistence.自公司作為一個獨立的法律主體的概念出現(xiàn)以來，現(xiàn)代審計隨之發(fā)展起來。Theseparationofownership(shareholder)fromcontrol(directors)raisesagencyproblem.所有權(quán)（股東）與控制權(quán)（董事）的分離導(dǎo)致了委托代理問題。17.1AgencyandNatureofAudit17.1.1NeedforAuditingtheseparationofownership(shareholder)fromcontrol(directors)needstosafeguardtheinterestsoftheowners.所有權(quán)（股東）與控制權(quán)（董事）的分離產(chǎn)生了保護所有者利益的需要。Theneedforanauditcentersontherequirementoftheusersoftheaccounts,thestakeholders.對審計的需要主要集中于會計報表使用者-股東。Thefinancialstatementsaresentannuallytotheshareholdersforthestewardshipofthedirectorsandthemanagement.為解除董事和管理層的受托責(zé)任，財務(wù)報表每年都要遞交給股東。Theindependentauditrequirementfulfilstheneedtoensurethatthosefinancialstatementsareobjective,freefrombiasandmanipulationandrelevanttotheneedsoftheusers.對獨立審計的需要可以滿足上述需求以確保財務(wù)報表客觀、無偏見和報表操縱且與使用者的需求相關(guān)。17.1AgencyandNatureofAudit17.1.2ThenatureofAudit審計的性質(zhì)AccordingtoIAS200,thepurposeofanauditistoenhancethedegreeofconfidenceofintendedusersinthefinancialstatements.根據(jù)IAS200，審計的目的是提高目標(biāo)用戶對財務(wù)報表的信任程度。Thisisachievedbytheexpressionofanopinionbytheauditoronwhetherthefinancialstatementsareprepared,inallmaterialrespects,inaccordancewithanapplicablefinancialreportingframework.這是通過審計人員對財務(wù)報表是否在所有重大方面根據(jù)適當(dāng)?shù)呢攧?wù)報告框架來編制發(fā)表意見來實現(xiàn)的。Theopinionisonwhetherthefinancialstatementsarepresentedfairly,inallmaterialrespects,orgiveatrueandfairviewinaccordancewiththeframework.審計意見是針對財務(wù)報表是否在所有重大方面公允列示，或根據(jù)適當(dāng)?shù)目蚣茏鞒稣鎸嵑凸实姆从嘲l(fā)表意見。Thefinancialreportingframeworkmaybeafairpresentationframeworkoracomplianceframework.財務(wù)報告框架可以是一個公允列示的框架或一個合規(guī)的框架。fairpresentationframeworkisusedtorefertoafinancialreportingframeworkthatrequirescompliancewiththerequirementsoftheframeworkand:公允列示的框架通常是指需要符合框架要求的財務(wù)報告框架且(1)Acknowledgesexplicitlyorimplicitlythat,toachievefairpresentationofthefinancialstatements,itmaybenecessaryformanagementtoprovidedisclosuresbeyondthosespecificallyrequiredbytheframework;or明確或含蓄地承認(rèn)，為了公平地列示財務(wù)報表，管理層可能有必要提供超出框架特別要求的披露;或者(2)Acknowledgesexplicitlythatitmaybenecessaryformanagementtodepartfromarequirementoftheframeworktoachievefairpresentationofthefinancialstatements.明確承認(rèn)管理層可能有必要偏離框架要求以實現(xiàn)財務(wù)報表的公允列報。Theterm“complianceframework”isusedtorefertoafinancialreportingframeworkthatrequirescompliancewiththerequirementsoftheframework,butdoesnotcontaintheacknowledgementsin(1)or(2)above.“合規(guī)框架”一詞通常是指需要符合框架要求的財務(wù)報告框架，但不包含上述（1）或（2）中承認(rèn)的事項。17.1.2ThenatureofAudit17.1.2ThenatureofAuditThefinancialstatementssubjecttoauditarethoseoftheentity,preparedbymanagementoftheentitywithoversightfromthosechargedwithgovernance.被審計的財務(wù)報表是審計對象的財務(wù)報表，由審計對象的管理層在其公司治理層的監(jiān)督下編制的財務(wù)報表。Theterm“financialstatements”ordinarilyreferstoacompletesetoffinancialstatementsasdeterminedbytherequirementsoftheapplicablefinancialreportingframework,butcanalsorefertoasinglefinancialstatement.“財務(wù)報表”一詞通常是指根據(jù)適用的財務(wù)報告框架的要求確定的一套完整的財務(wù)報表，但也可能特指一個單獨的財務(wù)報表。17.1.3Agencytheoryandauditing委托代理理論和審計Agencyrelationshipsoccurwhenoneparty,theprincipal,employsanotherparty,theagent,toperformataskontheirbehalf.當(dāng)一方（委托方）雇用另一方（代理方）代表他們執(zhí)行任務(wù)時，委托代理關(guān)系就會出現(xiàn)。17.1AgencyandNatureofAuditShareholders股東Auditors注冊會計師Directors董事Owners:ShareholdersManagers:DirectorsUseresources使用資源Provideresources提供資源Prepareaccounts編制賬簿Auditedfinancialstatement已審財務(wù)報表ReportAuditedbyindependentauditors獨立審計人員進行審計17.1.3Agencytheoryandauditing17.1AgencyandNatureofAudit17.1.4Advantagesofanaudit審計的優(yōu)點Disputesbetweenmanagementmaybemoreeasilysettled.管理層之間的爭議可能更容易解決Majorchangesinownershipmaybefacilitatedifpastaccountscontainsanunqualifiedauditreport.如果過去的賬戶包含無保留的審計報告，則所有權(quán)的重大變化可能會更加便利。Applicationtothirdpartiesforfinancemaybeenhancedbyauditedaccounts.經(jīng)審計的賬簿可以增加向第三方融資申請的成功性。theauditormayenabletogiveconstructiveadvicetomanagementonimprovingtheefficiencyofthebusiness.審計人員可能向管理層提供提高業(yè)務(wù)效率的建設(shè)性意見。17.1AgencyandNatureofAudit17.1.5Disadvantagesofanaudit審計的缺點Theauditfee!審計費用！Time!--Theauditinvolvestheclient’sstaffandmanagementingivingtimetoprovidinginformationtotheauditor.時間！-審計要求客戶的員工和管理層在規(guī)定的時間內(nèi)向?qū)徲嬋藛T提供信息。17.1AgencyandNatureofAudit17.1.6Stagesoftheaudit審計的各個階段Planning–staffing,timingandtheauditprocedurestobeemployedarethekeydecisionsmadeatthisstageoftheaudit.計劃-人員配置，時間安排和審計程序是審計計劃階段的關(guān)鍵決策。Interimaudit–Itiscarriedoutduringtheperiodofreview.Worktendstofocusonriskassessment,documentingandtestinginternalcontrols,andsomelimitedsubstantiveprocedures.中期審計-在審計復(fù)核期間執(zhí)行，其工作往往關(guān)注風(fēng)險評估，記錄和測試內(nèi)部控制，以及一些有限的實質(zhì)性程序。Finalaudit–Itistakenplaceaftertheyearend.Itfocusesontheauditofthefinancialstatementsandconcludeswiththeauditorissuingareport.最終審計-在財務(wù)報告年底之后進行，關(guān)注財務(wù)報表審計，最后由審計人員得出結(jié)論并發(fā)出報告。Reporting–thefinalstagewhentheauditorexpressesanopiniononthefinancialstatements.報告–是審計的最后階段，涉及審計人員對財務(wù)報表發(fā)表意見。17.1.6Stagesoftheaudit

Figure17-1:Risk-basedAuditing風(fēng)險基礎(chǔ)審計Inthestageofplanning,theauditorwillmakeapreliminaryevaluationoftheenterprise’sinternalcontrols.在計劃階段，審計人員將對企業(yè)的內(nèi)部控制進行初步評估。(1) Ifthecontrolsarelikelytoleadtoa‘trueandfair’setoffinancialstatementstheauditorwilltestthosecontrols.如果內(nèi)部控制措施可能導(dǎo)致“真實和公允”的一套財務(wù)報表，審計人員將對這些控制進行測試。(2) Iftheyappearweakhewillnot‘rely’ontheinternalcontrolsbutcarryoutextensivetestingofthetransactionsandbalanceswhichappearinthefinancialstatements.如果這些控制看起來薄弱，審計人員將不會“依賴”內(nèi)部控制，而是對財務(wù)報表中出現(xiàn)的交易和余額進行廣泛的測試。17.1.6Stagesoftheaudit

(3) Ifthecontrolsareoperatingcorrectlytheauditorcanreducetheextensivetestingdescribedaboveandadopta‘relianceapproach’.如果控制措施運行正常，審核人員可能會減少廣泛測試而采用“依賴（控制的審計）方法”。(4) Ifnothewillbeforcedintoa‘substantiveapproach’.如果運行不正常，審計人員將被迫采取“實質(zhì)性方法”。Finally,theauditorwillreviewthefinancialstatementsasawholeandformulatehisauditopinion.最后，審計人員將審核整個財務(wù)報表并形成審計意見。17.2ProfessionalEthicsandCodesofConduct職業(yè)道德和行為規(guī)范17.2.1Introduction簡介Inactinginthepublicinterest,aprofessionalaccountantshallcomplywithIESBA’sCodeofEthicforProfessionalAccountants.在代表公眾利益時，職業(yè)注冊會計師應(yīng)遵守并遵守IESBA的職業(yè)會計師道德規(guī)范。ThisCodeestablishesethicalrequirementsforprofessionalaccountantsandprovidesaconceptualframeworkforallprofessionalaccountantstoensuretocompliancewiththefivefundamentalprinciplesofprofessionalethics.該規(guī)范為職業(yè)注冊會計師提出了道德要求，為所有職業(yè)注冊會計師建立了一個概念框架以確保其遵守職業(yè)道德的五個基本原則。

17.2.2FundamentalPrinciples基本原則Fivefundamentalprinciplesofprofessionalethics:職業(yè)道德的五個基本原則：Integrity誠信Objectivity客觀Professionalcompetenceandduecare專業(yè)勝任能力和勤勉盡責(zé)Confidentiality保密Professionalbehavior良好的職業(yè)行為17.2.2FundamentalPrinciplesIntegrity誠信Straightforwardandhonestinallprofessionalandbusinessrelationships在所有職業(yè)和商業(yè)關(guān)系中正直和誠實守信Impliesfairdealingandtruthfulness意味著秉公處事和實事求是Objectivity客觀nottocompromiseprofessionalorbusinessjudgmentsbecauseofbias,conflictofinterestorundueinfluenceofothers.不得由于偏見，利益沖突或他人的不當(dāng)影響而損害自己的職業(yè)或商業(yè)判斷。17.2.2FundamentalPrinciplesProfessionalcompetenceandduecare專業(yè)勝任能力和勤勉盡責(zé)Attainandmaintainprofessionalknowledgeandskillatthelevelrequiredtoensurethataclientoremployingorganizationreceivescompetentprofessionalservice,basedoncurrenttechnicalandprofessionalstandardsandrelevantlegislation;and根據(jù)現(xiàn)行技術(shù)和職業(yè)標(biāo)準(zhǔn)及相關(guān)法規(guī)，確保并保持要求的專業(yè)知識和技能水平，以確?？蛻艋蚬陀媒M織獲得稱職的職業(yè)服務(wù);和Actdiligentlyandinaccordancewithapplicabletechnicalandprofessionalstandards.勤勉工作并遵守適用的技術(shù)和專業(yè)準(zhǔn)則。17.2.2FundamentalPrinciplesConfidentiality保密torespecttheconfidentialityofinformationacquiredasaresultofprofessionalandbusinessrelationships.尊重因職業(yè)和商業(yè)關(guān)系而獲得的信息的保密性。Professionalbehavior良好的職業(yè)行為tocomplywithrelevantlawsandregulationsand遵守相關(guān)法律法規(guī)和avoidanyconductthattheprofessionalaccountantknowsorshouldknowmightdiscredittheprofession.避免任何職業(yè)注冊會計師知道或應(yīng)該知道的可能損害職業(yè)信譽的行為。17.2.3Confidentialityinpractice實務(wù)中的保密Aprofessionalaccountantshallremainalerttotheprincipleofconfidentiality,includingwhenmakingdisclosuresorsharinginformationwithinthefirmornetworkandseekingguidancefromthirdparties.職業(yè)注冊會計師應(yīng)對保密原則保持警惕，包括在事務(wù)所內(nèi)部或網(wǎng)絡(luò)上披露或分享信息以及尋求第三方指導(dǎo)時。Aprofessionalaccountantshallcomplywiththeprincipleofconfidentiality,whichrequiresanaccountanttorespecttheconfidentialityofinformationacquiredasaresultofprofessionalandbusinessrelationships.職業(yè)注冊會計師應(yīng)遵守保密原則，該原則要求注冊會計師尊重由于職業(yè)和商業(yè)關(guān)系而獲得信息的保密性。17.2.3ConfidentialityinpracticeAnaccountantshall:注冊會計師應(yīng)該：Bealerttothepossibilityofinadvertentdisclosure,includinginasocialenvironment,andparticularlytoaclosebusinessassociateoranimmediateoraclosefamilymember;警惕無意泄露的可能性，包括在社交環(huán)境中，特別是對于密切的商業(yè)伙伴或直接或親密的家庭成員;Maintainconfidentialityofinformationwithinthefirmoremployingorganization;保持事務(wù)所內(nèi)部信息或雇用組織內(nèi)部信息的保密性;Maintainconfidentialityofinformationdisclosedbyaprospectiveclientoremployingorganization;保持潛在客戶或雇用組織披露信息的保密性;Notdiscloseconfidentialinformationacquiredasaresultofprofessionalandbusinessrelationshipsoutsidethefirmoremployingorganizationwithoutproperandspecificauthority,unlessthereisalegalorprofessionaldutyorrighttodisclose;除非有法律或職業(yè)職責(zé)或披露權(quán)利，否則不得披露因沒有適當(dāng)和特定權(quán)限的公司或雇用組織之外由于職業(yè)和商業(yè)關(guān)系而獲得的保密信息;17.2.3ConfidentialityinpracticeAnaccountantshall:注冊會計師應(yīng)當(dāng):Notuseconfidentialinformationacquiredasaresultofprofessionalandbusinessrelationshipsforthepersonaladvantageoftheaccountantorfortheadvantageofathirdparty;不得將因職業(yè)關(guān)系和業(yè)務(wù)關(guān)系而獲得的保密信息用于會計人員的個人利益或者第三人的利益;Notuseordiscloseanyconfidentialinformation,eitheracquiredorreceivedasaresultofaprofessionalorbusinessrelationship,afterthatrelationshiphasended;and在專業(yè)關(guān)系或業(yè)務(wù)關(guān)系終止后，不得使用或披露因?qū)I(yè)關(guān)系或業(yè)務(wù)關(guān)系而獲得或接收的任何保密信息;Takereasonablestepstoensurethatpersonnelundertheaccountant’scontrol,andindividualsfromwhomadviceandassistanceareobtained,respecttheaccountant’sdutyofconfidentiality.采取合理措施，確保受會計控制的人員和獲得咨詢意見和協(xié)助的個人尊重會計的保密責(zé)任。17.2.3ConfidentialityinpracticeCircumstanceswhereprofessionalaccountantsareormayberequiredtodiscloseconfidentialinformationorwhensuchdisclosuremaybeappropriate:注冊會計師會被要求或可能被要求披露保密信息或適當(dāng)披露的情況：Disclosureispermittedbylawandisauthorizedbytheclientortheemployer;法律允許披露，并由客戶或雇主授權(quán);Disclosureisrequiredbylaw,法律要求披露，Thereisaprofessionaldutyorrighttodisclose,whennotprohibitedbylaw在法律不禁止的情況下，有職業(yè)責(zé)任或權(quán)利披露17.2.3ConfidentialityinpracticeIndecidingwhethertodiscloseconfidentialinformation,professionalaccountantsshouldconsiderthefollowingpoints:在決定是否披露保密信息時，注冊會計師應(yīng)考慮以下幾點：Whethertheinterestsofallpartiescouldbeharmediftheclientoremployerconsentstothedisclosureofinformationbytheprofessionalaccountant;如果客戶或雇主同意注冊會計師披露信息，是否可能損害所有相關(guān)方的利益;Whetheralltherelevantinformationisknownandsubstantiated,totheextentitispracticable;and在可行的范圍內(nèi)，是否所有相關(guān)信息已知并得到證實;Theproposedtypeofcommunication,andtowhomitisaddressed.預(yù)計的傳遞方式及其送達人員Whetherthepartiestowhomthecommunicationisaddressedareappropriaterecipients.信息送達的對象是否是適當(dāng)?shù)慕邮照摺?7.2.4Integrity,ObjectivityandIndependenceIntegrityrequirestheprofessionalaccountanttobestraightforwardandhonest.誠信要求注冊會計師坦率且誠實。Objectivityrequirestheprofessionalaccountantnottocompromiseprofessionalorbusinessjudgmentbecauseofbias,con?ictofinterestortheunduein?uenceofothers.客觀性要求注冊會計師不得由于偏見，利益沖突或他人的不當(dāng)影響而損害自己的職業(yè)或商業(yè)判斷。Insomewaysacon?ictofinterestcreatesthreatstocompliancewiththeprincipleofobjectivityandmightcreatethreatstocompliancewiththeotherfundamentalprinciples.在某些方面，利益沖突會對遵守客觀原則產(chǎn)生威脅，并可能對遵守其他基本原則造成威脅。Objectivityisastateofmindbutincertainrolesthepreservationofobjectivityhastobeshownbythemaintenanceofindependencefromthoseinfluenceswhichcouldimpairobjectivity.客觀性是一種心態(tài)，但在某些角色中，保持客觀性需要通過維持獨立于那些影響客觀性的因素而實現(xiàn)。17.2.4Integrity,ObjectivityandIndependenceIndependenceenhancestheauditor’sabilitytoactwithintegrity,tobeobjectiveandtomaintainanattitudeofprofessionalskepticism.獨立性可以增強審計人員誠信行事、客觀和保持職業(yè)懷疑態(tài)度的能力。Independenceofmindisthestateofmindthatpermitstheexpressionofaconclusionwithoutbeingaffectedbyinfluencesthatcompromiseprofessionaljudgment,allowinganindividualtoactwithintegrity,andexerciseobjectivityandprofessionalskepticism.實質(zhì)上的獨立性是一種精神狀態(tài)，它允許審計人員不受任何會損害職業(yè)判斷的外界因素影響而表達審計結(jié)論，允許審計人員誠信行事，并客觀性履職和保持職業(yè)懷疑。Independenceinappearanceistheavoidanceoffactsandcircumstancesthataresosignificantthatareasonableandinformedthirdpartywouldbelikelytoconclude,weighingallthespecificfactsandcircumstances,thatafirm’s,oramemberoftheauditteam’s,integrity,objectivityorprofessionalskepticismhasbeencompromised.形式上的獨立性是審計機構(gòu)和人員應(yīng)避免下述所有重要的事實和情況，即考慮這些特定的事實和情況，一個合理且知情的第三方可能會得出結(jié)論，即事務(wù)所或?qū)徲媹F隊某一成員的誠信、客觀性或職業(yè)謹(jǐn)慎已經(jīng)受到損害。17.2.4Integrity,ObjectivityandIndependenceWhentheprofessionalaccountantdeterminesthatappropriatesafeguardsarenotavailableorcannotbeappliedtoeliminatethethreatsorreducethemtoanacceptablelevel,theprofessionalaccountantshalleliminatethecircumstanceorrelationshipcreatingthethreatsordeclineorterminatetheauditengagement.當(dāng)職業(yè)注冊會計師確定沒有適當(dāng)?shù)谋Ｗo措施或不能應(yīng)用保護措施來減少威脅或?qū)⑵浣档偷娇山邮艿乃綍r，注冊會計師應(yīng)避免產(chǎn)生威脅的情況或關(guān)系，或者拒絕或終止審計業(yè)務(wù)。CollectingAuditEvidence

收集審計證據(jù)Audit

審計CollectingAuditEvidence

收集審計證據(jù)18.1Risk-basedAudit風(fēng)險基礎(chǔ)審計18.2InternalControlSystem內(nèi)部控制系統(tǒng)18.3IdentifyingandassessingtheRisksofMaterialMisstatement識別和評估重大錯報風(fēng)險18.4RespondingtotheRiskAssessment風(fēng)險評估的應(yīng)對措施18.5TestsofControlsandSubstantiveProcedures控制測試和實質(zhì)性程序18.6SufficientAppropriateAuditEvidence充分、適當(dāng)?shù)膶徲嬜C據(jù)18.7RevenueSystem收入系統(tǒng)Auditevidenceistheinformationusedbytheauditorinarrivingattheconclusionsonwhichtheauditor’sopinionisbased.Auditevidenceincludesbothinformationcontainedintheaccountingrecordsunderlyingthefinancialstatementsandotherinformation.審計證據(jù)是審計人員在得出審計人員意見所依據(jù)的結(jié)論時所使用的信息。審計證據(jù)包括財務(wù)報表所依據(jù)的會計記錄中包含的信息和其他信息。ISA500requiresthatauditors“obtainsufficientappropriateauditevidencetobeabletodrawreasonableconclusionsonwhichtobasetheauditopinion”.ISA500要求審計人員“獲得足夠的適當(dāng)審計證據(jù)，以便能夠得出合理的結(jié)論，以此作為審計意見的依據(jù)”。Sufficient-thequantityofevidence.充分-證據(jù)數(shù)量Appropriate-thequalityofevidence,refertoitsrelevanceanditsreliability.適當(dāng)-證據(jù)的質(zhì)量，指其相關(guān)性和可靠性。Evidencewillnormallybesoughtfromavarietyofdifferentsourcesasevidenceispersuasiveratherthanconclusiveandauditorsseekreasonable,notabsoluteassurance.因為證據(jù)具有說服力而非決定性，審計人員通常會從各種不同來源尋求證據(jù)，以尋求合理而非絕對的保證。AuditProcedures:審計程序：Riskassessmentprocedures風(fēng)險評估程序Testsofcontrols,and控制測試Substantiveprocedures實質(zhì)性程序AlternativeApproachestoAudit審計的不同方法Risk-basedaudit風(fēng)險基礎(chǔ)審計Thisapproachinvolvesanalyzingoverallriskandregardsthesubstantivetestingstageoftheauditasthebalancingfactorinachievingtheacceptancelevelofrisk.這種方法包括分析總體風(fēng)險，并將審計的實質(zhì)性程序階段看作達到風(fēng)險可接受水平的平衡因素。Proceduralapproach程序性審計方法theauditorwouldperformasetofstandardtestsregardlessoftheclientanditsbusiness.審核員將執(zhí)行一系列標(biāo)準(zhǔn)測試而無論客戶及其業(yè)務(wù)如何。18.1Risk-basedAudit風(fēng)險基礎(chǔ)審計18.1.1AuditRisk審計風(fēng)險Auditriskistheriskthattheauditorexpressesaninappropriateauditopinionwhenthefinancialstatementsaremateriallymisstated.審計風(fēng)險是指財務(wù)報表存在重大錯報時，審計人員表達不適當(dāng)審計意見的風(fēng)險。18.1Risk-basedAudit18.1.1AuditRisk審計風(fēng)險Riskofmaterialmisstatement重大錯報風(fēng)險Theriskofmaterialmisstatementistheriskthatthefinancialstatementsaremateriallymisstatedpriortoaudit.重大錯報風(fēng)險是指在審計之前財務(wù)報表存在重大錯報的風(fēng)險。Inherentrisk固有風(fēng)險Controlrisk控制風(fēng)險Relatetooverallfinancialstatementslevelandtoclassesoftransactions,accountbalances,anddisclosuresandtherelatedassertions.包括與財務(wù)報表整體水平相關(guān)和與各類交易、帳戶余額以及披露和相關(guān)認(rèn)定相關(guān)兩個層面。18.1.1AuditRisk審計風(fēng)險Riskofmaterialmisstatement重大錯報風(fēng)險Inherentrisk固有風(fēng)險Inherentriskisthesusceptibilityofanassertiontoamisstatement,thatcouldbematerial,individuallyorwhenaggregatedwithothermisstatementsassumingthattherewerenorelatedinternalcontrols.固有風(fēng)險是指對錯誤陳述的主張的易受影響，可能是重大的，單獨的或在與其他錯誤陳述匯總時假設(shè)沒有相關(guān)的內(nèi)部控制。Controlrisk控制風(fēng)險theriskthatamisstatementthatcouldoccurinanassertionandthatcouldbematerial,individuallyorwhenaggregatedwithothermisstatements,willnotbepreventedordetectedandcorrectedonatimelybasisbytheentity’sinternalcontrol.如果該主體的內(nèi)部控制不能及時阻止或檢測和糾正在主張中可能出現(xiàn)的錯誤陳述以及可能是重大的，單獨的或與其他錯報一起匯總的風(fēng)險。Somecontrolriskwillalwaysexistbecauseoftheinherentlimitationsofinternalcontrol.由于內(nèi)部控制固有的局限性，一些控制風(fēng)險將始終存在。18.1.1AuditRiskDetectionrisk檢查風(fēng)險Detectionriskistheriskthattheauditor’sprocedureswillnotdetectamisstatementthatexistsinanassertionthatcouldbematerial,individuallyorwhenaggregatedwithothermisstatements.檢查風(fēng)險是指審計人員的程序無法檢測到可能是重大的，單獨的或與其他錯誤陳述匯總的認(rèn)定中存在的錯報的風(fēng)險。Detectionriskcannotbereducedtozero.檢查風(fēng)險不可能降為零。18.1.1AuditRiskAuditRisk=IR×CR×DRAuditriskissetatanacceptableleveloftheauditor.審計風(fēng)險應(yīng)設(shè)定在審計人員可接受水平以內(nèi)。Broadly,thelowerrisklevelrequired,thegreatertheauditworkrequired.廣義上講，要求的審計風(fēng)險水平越低，需要的審計工作量就越大。Ifcontrolriskandinherentriskarehighundera‘set’auditriskaftertestofcontrolisfinished,detectionriskwillbelow.如果完成控制測試以后，在“設(shè)定”的審計風(fēng)險下，控制風(fēng)險和固有風(fēng)險很高，則檢查風(fēng)險需要設(shè)置得很低。Thelowerthelevelofdetectionriskthatisacceptable,thegreaterthelevelofsubstantivetestingrequired.可接受的檢查風(fēng)險水平越低，所需要的實質(zhì)性程序的水平就越高。18.1.2Materiality重要性ISA320doesnotdefinemateriality(inrelationtothefinancialstatementsasawhole)butnotesthatalthoughmaterialitymaybediscussedindifferenttermsbydifferentfinancialreportingframeworks,thefollowingaregenerallythecase:ISA320并沒有定義重要性（相對于財務(wù)報表整體而言），但指出盡管重要性可能在不同的財務(wù)報告框架下以不同的術(shù)語進行解釋，但以下情況通常會被考慮：Misstatements,includingomissions,areconsideredtobematerialifthey,individuallyorintheaggregate,couldreasonablybeexpectedtoinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements;如果單獨或合計后會被合理地認(rèn)為影響以財務(wù)報表為基礎(chǔ)的信息使用者的決策時，錯報（包括漏報）應(yīng)被認(rèn)為是重要的，

Judgmentsaboutmaterialityaremadeinlightofsurroundingcircumstances,andareaffectedbythesizeornatureofamisstatement,oracombinationofboth;and重要性水平的判斷應(yīng)考慮外部環(huán)境，考慮錯報的規(guī)?；颍ê停┬再|(zhì)的影響；Judgmentsaboutmattersthatarematerialtousersofthefinancialstatementsarebasedonaconsiderationofthecommonfinancialinformationneedsofusersasagroup.對于財務(wù)報表使用者而言的重要性事項的判斷應(yīng)考慮信息使用者群體通常的財務(wù)信息需求。Thepracticalimplicationofthisisthattheauditormustbeconcernedwithidentifying‘material’errors,omissionsandmisstatements.Boththeamount(quantity)andnature(quality)ofmisstatementsneedtobeconsidered.這樣做的實際影響是審計人員必須關(guān)注識別“重大”錯誤、遺漏和錯報，錯誤陳述的數(shù)額（數(shù)量）和性質(zhì)（質(zhì)量）均需要被考慮。18.1.2MaterialityThehighertheanticipatedrisk,thelowerthevalueofmaterialitywillbe.預(yù)期風(fēng)險越高，可接受的重要性的數(shù)值就越低。Thematerialitylevelwillimpactontheauditor’sdecisionsrelatingto:重要性水平將影響審計人員以下方面的決策：Howmanyitemstoexamine檢查項目數(shù)量Whichitemstoexamine檢查哪些項目Whethertousesamplingtechniques是否使用抽樣技術(shù)Whatlevelsofmisstatementislikelytoresultinamodifiedauditopinion.什么水平的錯誤陳述可能會導(dǎo)致非標(biāo)準(zhǔn)審計意見。18.1.2MaterialityMaterialitywhenPlanningtheAudit計劃審計工作時的重要性Inplanningtheaudit,theauditormakesjudgmentsaboutthesizeofmisstatementsthatwillbeconsideredmaterial.在計劃審計工作時，審計人員應(yīng)對將被認(rèn)定為重大錯報的大小做出判斷。Theauditormustestablishmaterialityforthefinancialstatementsasawholeandmustsetperformancematerialitylevels.審計人員必須確定財務(wù)報表整體的重要性，制定實際執(zhí)行的重要性水平。Generally,apercentageisappliedtoachosenbenchmarkasastartingpointfordeterminingmaterialityforthefinancialstatementsasawhole.通常，選擇一個百分比為選定的基準(zhǔn)，作為決定財務(wù)報表整體重要性的起點。1.MaterialitywhenPlanningtheAuditFactorsthatmayaffecttheidentificationofanappropriatebenchmarkincludethefollowing:可能影響適當(dāng)基準(zhǔn)確定的因素包括：Theelementsofthefinancialstatements;財務(wù)報表要素;Whetherthereareitemsonwhichtheattentionoftheuserstendstobefocused;是否存在用戶集中關(guān)注的項目Thenatureoftheentity,theindustryandeconomicenvironmentinwhichtheentityoperates;被審計實體的性質(zhì)，所在行業(yè)和經(jīng)濟環(huán)境;Theentity’sownershipstructureandthewayitisfinanced;and被審計實體的所有權(quán)結(jié)構(gòu)及其融資方式Therelativevolatilityofthebenchmark.基準(zhǔn)的相對變動性。1.MaterialitywhenPlanningtheAuditPerformancematerialityistheamountoramountssetbytheauditoratlessthanmaterialityforthefinancialstatementsasawholetoreducetoanappropriatelylowleveltheprobabilitythattheaggregateofuncorrectedandundetectedmisstatementsexceedsmaterialityforthefinancialstatementsasawhole.實際執(zhí)行的重要性是指審計人員確定的低于財務(wù)報表整體重要性的一個或多個金額，旨在將未修正和未發(fā)現(xiàn)錯報的匯總數(shù)超出財務(wù)報表整體的重要性的可能性降低適當(dāng)?shù)牡退?。Materialityhasqualitativeaspects.Somemisstatementsmayfallunderspecifiedbenchmarks,butarestillconsideredmaterialoverallduetotheirqualitativeeffects.重要性有定性的方面，一些錯報可能低于特定的基準(zhǔn)，但由于其性質(zhì)的影響，仍然被認(rèn)為是重要的。18.1.2MaterialityFactorsmaycausemisstatementsofquantitativelysmallamountstobematerialandcouldreasonablybeexpectedtoinfluencetheeconomicdecisionsofusersincludethefollowing:可能導(dǎo)致數(shù)量上少量的錯報是重要的并且能夠合理預(yù)期會影響用戶的經(jīng)濟決策的影響因素包括以下內(nèi)容：Whetherlaw,regulationortheapplicablefinancialreportingframeworkaffectusers’expectationsregardingthemeasurementordisclosureofcertainitems.法律、法規(guī)或適用的財務(wù)報告框架是否會影響使用者對某些項目的計量或披露的期望。Thekeydisclosuresinrelationtotheindustryinwhichtheentity.被審計實體所在行業(yè)的關(guān)鍵披露。Whetherattentionisfocusedonaparticularaspectoftheentity’sbusinessthatisseparatelydisclosedinthefinancialstatements.對被審計實體業(yè)務(wù)中某個特定方面的集中關(guān)注是否在其財務(wù)報表中單獨披露。18.1.2Materiality2.RevisionastheAuditProgresses審計過程中修改重要性Theauditorshallrevisematerialityforthefinancialstatementsasawholeintheeventofbecomingawareofinformationduringtheauditthatwouldhavecausedtheauditortohavedeterminedadifferentamount(oramounts).在審計過程中審計人員在獲知可能影響其確定重要性的一個或多個金額的信息時，應(yīng)修改財務(wù)報表整體的重要性。Iftheauditorconcludesthatalowermaterialityforthefinancialstatementsasawhole,theauditorshalldeterminewhetheritisnecessarytoreviseperformancemateriality,andwhetherthenature,timingandextentofthefurtherauditproceduresremainappropriate.如果審計人員認(rèn)為運用低于最初確定的財務(wù)報表整體的重要性的一個或多個重要性水平是適當(dāng)?shù)?，審計人員應(yīng)確定是否有必要修改實際執(zhí)行的重要性，并確定進一步審計程序的性質(zhì)、時間安排和范圍是否仍然適當(dāng)。2.RevisionastheAuditProgresses

Materialityandauditriskareconsideredthroughouttheaudit,inparticular,when:在整個審計過程中應(yīng)考慮重要性和審計風(fēng)險，特別是在以下情況下：Identifyingandassessingtherisksofmaterialmisstatement;識別和評估重大錯報風(fēng)險;Determiningthenature,timingandextentoffurtherauditprocedures;and確定進一步審計程序的性質(zhì)、時間和范圍Evaluatingtheeffectofuncorrectedmisstatements,ifany,onthefinancialstatementsandinformingtheopinionintheauditor’sreport.估計未經(jīng)更正的錯報（如有）對財務(wù)報表的影響，以及在形成審計報告中審計意見的影響。18.2.1Definitionofinternalcontrolsystem內(nèi)部控制系統(tǒng)的定義Theprocessdesigned,implementedandmaintainedbythosechargedwithgovernance,management,andotherpersonneltoprovidereasonableassuranceabouttheachievementoftheentity’sobjectiveswithregardtoreliabilityoffinancialreporting,effectivenessandefficiencyofoperationsandcompliancewithapplicablelawsandregulations.由公司治理層、管理人員和其他人員的人員設(shè)計、執(zhí)行和維護的，為實體財務(wù)報告可靠性、運營效率性和效果性以及遵守適用的法律法規(guī)等目標(biāo)的實現(xiàn)提供合理保證的流程。18.2InternalControlSystemsElementsofinternalcontrolsystem內(nèi)部控制系統(tǒng)的要素controlenvironment控制環(huán)境riskassessmentprocess風(fēng)險評估流程informationsystemandcommunication信息系統(tǒng)與溝通controlactivities控制活動Monitoringofcontrols監(jiān)督18.2.1Definitionofinternalcontrolsystem信息系統(tǒng)和通信控制活動監(jiān)控控制Controlactivitiesarethepoliciesandproceduresthathelpensurethatmanagementdirectivesarecarriedout.控制活動是有助于確保管理指令能夠得以執(zhí)行的政策和程序。Authorisation授權(quán)Performancereviews業(yè)績復(fù)核Informationprocessing信息處理Physicalcontrols物理控制Segregationofdutiesandsoon.職責(zé)分工等18.2.1DefinitionofinternalcontrolsystemPreventativecontrols預(yù)防控制controlsthatpreventrisksoccurring.防止風(fēng)險發(fā)生的控制。Detectivecontrols檢查控制controlsthatdetectifanyproblemshaveoccurred.檢查是否發(fā)生任何問題的控制。Correctivecontrols校正控制controlsthataddressanyproblemsthathaveoccurred.用于解決已發(fā)生的任何問題的控制。Itismoreeffectivetohaveacontrolthatstopsproblemsoccurringratherthantodetectorcorrectthemoncetheyhaveoccurred.阻止問題發(fā)生的控制比問題發(fā)生后檢查和更正問題的控制更加有效。18.2.2Typesofinternalcontrol內(nèi)部控制的類型Examples:例：Preventativecontrols預(yù)防控制authorizationcontrols,segregationofduties,recruitingandtrainingtherightstaffandhavinganeffectivecontrolculture授權(quán)控制、職責(zé)分工、招聘和培訓(xùn)合適的員工和有效的控制文化Detectivecontrols檢查控制by-exceptionreports,reconciliations,supervisionandinternalchecks例外事項報告、對賬、監(jiān)督和內(nèi)部檢查Correctivecontrols更正控制follow-upprocedures追蹤程序18.2.2Typesofinternalcontrol18.2.3SpecificControlActivities具體的控制活動reporting,reviewingandapprovingreconciliations;報告、復(fù)核和批準(zhǔn)的對賬;checkingthearithmeticalaccuracyoftherecords;檢查記錄的運算準(zhǔn)確性;maintainingandreviewingcontrolaccountsandtrailbalances;維護和審核控制賬戶（總賬）和試算余額;approvalandcontrolofdocument;文件的批準(zhǔn)和控制;comparinginternaldatawithexternalsourcesofinformation;將內(nèi)部數(shù)據(jù)與外部來源的信息進行比較;comparingtheresultsofcash,securityandinventorycountswiththeaccountingrecords;將現(xiàn)金、證券和存貨盤點的結(jié)果與會計記錄進行比較;18.2.3SpecificControlActivitieslimitingdirectphysicalaccesstoassetsandrecords—animportantgeneralprinciplewithrespecttoassetsandrecordsisthatofsegregation.Inparticularthereshouldbeadivisionofresponsibilitiesfor:限制對資產(chǎn)和記錄的直接物理訪問-關(guān)于資產(chǎn)和記錄的一個重要的一般原則是隔離，特別是應(yīng)該分擔(dān)責(zé)任：authorizingorinitiatingthetransactions;授權(quán)或啟動交易;thephysicalcustodyandcontrolofassetsinvolved;涉及資產(chǎn)的實際保管和控制;recordingthetransactions.記錄交易comparingandanalyzingthefinancialresultswithbudgetedamounts.比較和分析財務(wù)結(jié)果與預(yù)算金額。18.3AssessingtheRisksofMaterialMisstatement評估重大錯報風(fēng)險ISA315statesthattheobjectiveoft