會(huì)計(jì)審計(jì)專業(yè)英語(yǔ)（第5版）課件：審計(jì)

ProfessionalEnglishforAccountingandAuditing

會(huì)計(jì)審計(jì)專業(yè)英語(yǔ)AuditFramework

審計(jì)框架Audit

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

Modernauditinghasdevelopedsincetheconceptofacompanyasaseparatelegalentitycameintoexistence.自公司作為一個(gè)獨(dú)立的法律主體的概念出現(xiàn)以來(lái)，現(xiàn)代審計(jì)隨之發(fā)展起來(lái)。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(wèn)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(hù)所有者利益的需要。Theneedforanauditcentersontherequirementoftheusersoftheaccounts,thestakeholders.對(duì)審計(jì)的需要主要集中于會(huì)計(jì)報(bào)表使用者-股東。Thefinancialstatementsaresentannuallytotheshareholdersforthestewardshipofthedirectorsandthemanagement.為解除董事和管理層的受托責(zé)任，財(cái)務(wù)報(bào)表每年都要遞交給股東。Theindependentauditrequirementfulfilstheneedtoensurethatthosefinancialstatementsareobjective,freefrombiasandmanipulationandrelevanttotheneedsoftheusers.對(duì)獨(dú)立審計(jì)的需要可以滿足上述需求以確保財(cái)務(wù)報(bào)表客觀、無(wú)偏見和報(bào)表操縱且與使用者的需求相關(guān)。17.1AgencyandNatureofAudit17.1.2ThenatureofAudit審計(jì)的性質(zhì)AccordingtoIAS200,thepurposeofanauditistoenhancethedegreeofconfidenceofintendedusersinthefinancialstatements.根據(jù)IAS200，審計(jì)的目的是提高目標(biāo)用戶對(duì)財(cái)務(wù)報(bào)表的信任程度。Thisisachievedbytheexpressionofanopinionbytheauditoronwhetherthefinancialstatementsareprepared,inallmaterialrespects,inaccordancewithanapplicablefinancialreportingframework.這是通過(guò)審計(jì)人員對(duì)財(cái)務(wù)報(bào)表是否在所有重大方面根據(jù)適當(dāng)?shù)呢?cái)務(wù)報(bào)告框架來(lái)編制發(fā)表意見來(lái)實(shí)現(xiàn)的。Theopinionisonwhetherthefinancialstatementsarepresentedfairly,inallmaterialrespects,orgiveatrueandfairviewinaccordancewiththeframework.審計(jì)意見是針對(duì)財(cái)務(wù)報(bào)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?shí)和公允的反映發(fā)表意見。Thefinancialreportingframeworkmaybeafairpresentationframeworkoracomplianceframework.財(cái)務(wù)報(bào)告框架可以是一個(gè)公允列示的框架或一個(gè)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(cái)務(wù)報(bào)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(cái)務(wù)報(bào)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(shí)現(xiàn)財(cái)務(wù)報(bào)表的公允列報(bào)。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(cái)務(wù)報(bào)告框架，但不包含上述（1）或（2）中承認(rèn)的事項(xiàng)。17.1.2ThenatureofAudit17.1.2ThenatureofAuditThefinancialstatementssubjecttoauditarethoseoftheentity,preparedbymanagementoftheentitywithoversightfromthosechargedwithgovernance.被審計(jì)的財(cái)務(wù)報(bào)表是審計(jì)對(duì)象的財(cái)務(wù)報(bào)表，由審計(jì)對(duì)象的管理層在其公司治理層的監(jiān)督下編制的財(cái)務(wù)報(bào)表。Theterm“financialstatements”ordinarilyreferstoacompletesetoffinancialstatementsasdeterminedbytherequirementsoftheapplicablefinancialreportingframework,butcanalsorefertoasinglefinancialstatement.“財(cái)務(wù)報(bào)表”一詞通常是指根據(jù)適用的財(cái)務(wù)報(bào)告框架的要求確定的一套完整的財(cái)務(wù)報(bào)表，但也可能特指一個(gè)單獨(dú)的財(cái)務(wù)報(bào)表。17.1.3Agencytheoryandauditing委托代理理論和審計(jì)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(shí)，委托代理關(guān)系就會(huì)出現(xiàn)。17.1AgencyandNatureofAuditShareholders股東Auditors注冊(cè)會(huì)計(jì)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(cái)務(wù)報(bào)表ReportAuditedbyindependentauditors獨(dú)立審計(jì)人員進(jìn)行審計(jì)17.1.3Agencytheoryandauditing17.1AgencyandNatureofAudit17.1.4Advantagesofanaudit審計(jì)的優(yōu)點(diǎn)Disputesbetweenmanagementmaybemoreeasilysettled.管理層之間的爭(zhēng)議可能更容易解決Majorchangesinownershipmaybefacilitatedifpastaccountscontainsanunqualifiedauditreport.如果過(guò)去的賬戶包含無(wú)保留的審計(jì)報(bào)告，則所有權(quán)的重大變化可能會(huì)更加便利。Applicationtothirdpartiesforfinancemaybeenhancedbyauditedaccounts.經(jīng)審計(jì)的賬簿可以增加向第三方融資申請(qǐng)的成功性。theauditormayenabletogiveconstructiveadvicetomanagementonimprovingtheefficiencyofthebusiness.審計(jì)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(jì)的缺點(diǎn)Theauditfee!審計(jì)費(fèi)用！Time!--Theauditinvolvestheclient’sstaffandmanagementingivingtimetoprovidinginformationtotheauditor.時(shí)間！-審計(jì)要求客戶的員工和管理層在規(guī)定的時(shí)間內(nèi)向?qū)徲?jì)人員提供信息。17.1AgencyandNatureofAudit17.1.6Stagesoftheaudit審計(jì)的各個(gè)階段Planning–staffing,timingandtheauditprocedurestobeemployedarethekeydecisionsmadeatthisstageoftheaudit.計(jì)劃-人員配置，時(shí)間安排和審計(jì)程序是審計(jì)計(jì)劃階段的關(guān)鍵決策。Interimaudit–Itiscarriedoutduringtheperiodofreview.Worktendstofocusonriskassessment,documentingandtestinginternalcontrols,andsomelimitedsubstantiveprocedures.中期審計(jì)-在審計(jì)復(fù)核期間執(zhí)行，其工作往往關(guān)注風(fēng)險(xiǎn)評(píng)估，記錄和測(cè)試內(nèi)部控制，以及一些有限的實(shí)質(zhì)性程序。Finalaudit–Itistakenplaceaftertheyearend.Itfocusesontheauditofthefinancialstatementsandconcludeswiththeauditorissuingareport.最終審計(jì)-在財(cái)務(wù)報(bào)告年底之后進(jìn)行，關(guān)注財(cái)務(wù)報(bào)表審計(jì)，最后由審計(jì)人員得出結(jié)論并發(fā)出報(bào)告。Reporting–thefinalstagewhentheauditorexpressesanopiniononthefinancialstatements.報(bào)告–是審計(jì)的最后階段，涉及審計(jì)人員對(duì)財(cái)務(wù)報(bào)表發(fā)表意見。17.1.6Stagesoftheaudit

Figure17-1:Risk-basedAuditing風(fēng)險(xiǎn)基礎(chǔ)審計(jì)Inthestageofplanning,theauditorwillmakeapreliminaryevaluationoftheenterprise’sinternalcontrols.在計(jì)劃階段，審計(jì)人員將對(duì)企業(yè)的內(nèi)部控制進(jìn)行初步評(píng)估。(1) Ifthecontrolsarelikelytoleadtoa‘trueandfair’setoffinancialstatementstheauditorwilltestthosecontrols.如果內(nèi)部控制措施可能導(dǎo)致“真實(shí)和公允”的一套財(cái)務(wù)報(bào)表，審計(jì)人員將對(duì)這些控制進(jìn)行測(cè)試。(2) Iftheyappearweakhewillnot‘rely’ontheinternalcontrolsbutcarryoutextensivetestingofthetransactionsandbalanceswhichappearinthefinancialstatements.如果這些控制看起來(lái)薄弱，審計(jì)人員將不會(huì)“依賴”內(nèi)部控制，而是對(duì)財(cái)務(wù)報(bào)表中出現(xiàn)的交易和余額進(jìn)行廣泛的測(cè)試。17.1.6Stagesoftheaudit

(3) Ifthecontrolsareoperatingcorrectlytheauditorcanreducetheextensivetestingdescribedaboveandadopta‘relianceapproach’.如果控制措施運(yùn)行正常，審核人員可能會(huì)減少?gòu)V泛測(cè)試而采用“依賴（控制的審計(jì)）方法”。(4) Ifnothewillbeforcedintoa‘substantiveapproach’.如果運(yùn)行不正常，審計(jì)人員將被迫采取“實(shí)質(zhì)性方法”。Finally,theauditorwillreviewthefinancialstatementsasawholeandformulatehisauditopinion.最后，審計(jì)人員將審核整個(gè)財(cái)務(wù)報(bào)表并形成審計(jì)意見。17.2ProfessionalEthicsandCodesofConduct職業(yè)道德和行為規(guī)范17.2.1Introduction簡(jiǎn)介Inactinginthepublicinterest,aprofessionalaccountantshallcomplywithIESBA’sCodeofEthicforProfessionalAccountants.在代表公眾利益時(shí)，職業(yè)注冊(cè)會(huì)計(jì)師應(yīng)遵守并遵守IESBA的職業(yè)會(huì)計(jì)師道德規(guī)范。ThisCodeestablishesethicalrequirementsforprofessionalaccountantsandprovidesaconceptualframeworkforallprofessionalaccountantstoensuretocompliancewiththefivefundamentalprinciplesofprofessionalethics.該規(guī)范為職業(yè)注冊(cè)會(huì)計(jì)師提出了道德要求，為所有職業(yè)注冊(cè)會(huì)計(jì)師建立了一個(gè)概念框架以確保其遵守職業(yè)道德的五個(gè)基本原則。

17.2.2FundamentalPrinciples基本原則Fivefundamentalprinciplesofprofessionalethics:職業(yè)道德的五個(gè)基本原則：Integrity誠(chéng)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(chéng)信Straightforwardandhonestinallprofessionalandbusinessrelationships在所有職業(yè)和商業(yè)關(guān)系中正直和誠(chéng)實(shí)守信Impliesfairdealingandtruthfulness意味著秉公處事和實(shí)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(shí)和技能水平，以確保客戶或雇用組織獲得稱職的職業(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(cè)會(huì)計(jì)師知道或應(yīng)該知道的可能損害職業(yè)信譽(yù)的行為。17.2.3Confidentialityinpractice實(shí)務(wù)中的保密Aprofessionalaccountantshallremainalerttotheprincipleofconfidentiality,includingwhenmakingdisclosuresorsharinginformationwithinthefirmornetworkandseekingguidancefromthirdparties.職業(yè)注冊(cè)會(huì)計(jì)師應(yīng)對(duì)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(shí)。Aprofessionalaccountantshallcomplywiththeprincipleofconfidentiality,whichrequiresanaccountanttorespecttheconfidentialityofinformationacquiredasaresultofprofessionalandbusinessrelationships.職業(yè)注冊(cè)會(huì)計(jì)師應(yīng)遵守保密原則，該原則要求注冊(cè)會(huì)計(jì)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(cè)會(huì)計(jì)師應(yīng)該：Bealerttothepossibilityofinadvertentdisclosure,includinginasocialenvironment,andparticularlytoaclosebusinessassociateoranimmediateoraclosefamilymember;警惕無(wú)意泄露的可能性，包括在社交環(huán)境中，特別是對(duì)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(méi)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(cè)會(huì)計(jì)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(huì)計(jì)人員的個(gè)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(huì)計(jì)控制的人員和獲得咨詢意見和協(xié)助的個(gè)人尊重會(huì)計(jì)的保密責(zé)任。17.2.3ConfidentialityinpracticeCircumstanceswhereprofessionalaccountantsareormayberequiredtodiscloseconfidentialinformationorwhensuchdisclosuremaybeappropriate:注冊(cè)會(huì)計(jì)師會(huì)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(shí)，注冊(cè)會(huì)計(jì)師應(yīng)考慮以下幾點(diǎn)：Whethertheinterestsofallpartiescouldbeharmediftheclientoremployerconsentstothedisclosureofinformationbytheprofessionalaccountant;如果客戶或雇主同意注冊(cè)會(huì)計(jì)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(shí);Theproposedtypeofcommunication,andtowhomitisaddressed.預(yù)計(jì)的傳遞方式及其送達(dá)人員Whetherthepartiestowhomthecommunicationisaddressedareappropriaterecipients.信息送達(dá)的對(duì)象是否是適當(dāng)?shù)慕邮照摺?7.2.4Integrity,ObjectivityandIndependenceIntegrityrequirestheprofessionalaccountanttobestraightforwardandhonest.誠(chéng)信要求注冊(cè)會(huì)計(jì)師坦率且誠(chéng)實(shí)。Objectivityrequirestheprofessionalaccountantnottocompromiseprofessionalorbusinessjudgmentbecauseofbias,con?ictofinterestortheunduein?uenceofothers.客觀性要求注冊(cè)會(huì)計(jì)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(huì)對(duì)遵守客觀原則產(chǎn)生威脅，并可能對(duì)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(guò)維持獨(dú)立于那些影響客觀性的因素而實(shí)現(xiàn)。17.2.4Integrity,ObjectivityandIndependenceIndependenceenhancestheauditor’sabilitytoactwithintegrity,tobeobjectiveandtomaintainanattitudeofprofessionalskepticism.獨(dú)立性可以增強(qiáng)審計(jì)人員誠(chéng)信行事、客觀和保持職業(yè)懷疑態(tài)度的能力。Independenceofmindisthestateofmindthatpermitstheexpressionofaconclusionwithoutbeingaffectedbyinfluencesthatcompromiseprofessionaljudgment,allowinganindividualtoactwithintegrity,andexerciseobjectivityandprofessionalskepticism.實(shí)質(zhì)上的獨(dú)立性是一種精神狀態(tài)，它允許審計(jì)人員不受任何會(huì)損害職業(yè)判斷的外界因素影響而表達(dá)審計(jì)結(jié)論，允許審計(jì)人員誠(chéng)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(dú)立性是審計(jì)機(jī)構(gòu)和人員應(yīng)避免下述所有重要的事實(shí)和情況，即考慮這些特定的事實(shí)和情況，一個(gè)合理且知情的第三方可能會(huì)得出結(jié)論，即事務(wù)所或?qū)徲?jì)團(tuán)隊(duì)某一成員的誠(chéng)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(cè)會(huì)計(jì)師確定沒(méi)有適當(dāng)?shù)谋Ｗo(hù)措施或不能應(yīng)用保護(hù)措施來(lái)減少威脅或?qū)⑵浣档偷娇山邮艿乃綍r(shí)，注冊(cè)會(huì)計(jì)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(jì)業(yè)務(wù)。CollectingAuditEvidence

收集審計(jì)證據(jù)Audit

審計(jì)CollectingAuditEvidence

收集審計(jì)證據(jù)18.1Risk-basedAudit風(fēng)險(xiǎn)基礎(chǔ)審計(jì)18.2InternalControlSystem內(nèi)部控制系統(tǒng)18.3IdentifyingandassessingtheRisksofMaterialMisstatement識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)18.4RespondingtotheRiskAssessment風(fēng)險(xiǎn)評(píng)估的應(yīng)對(duì)措施18.5TestsofControlsandSubstantiveProcedures控制測(cè)試和實(shí)質(zhì)性程序18.6SufficientAppropriateAuditEvidence充分、適當(dāng)?shù)膶徲?jì)證據(jù)18.7RevenueSystem收入系統(tǒng)Auditevidenceistheinformationusedbytheauditorinarrivingattheconclusionsonwhichtheauditor’sopinionisbased.Auditevidenceincludesbothinformationcontainedintheaccountingrecordsunderlyingthefinancialstatementsandotherinformation.審計(jì)證據(jù)是審計(jì)人員在得出審計(jì)人員意見所依據(jù)的結(jié)論時(shí)所使用的信息。審計(jì)證據(jù)包括財(cái)務(wù)報(bào)表所依據(jù)的會(huì)計(jì)記錄中包含的信息和其他信息。ISA500requiresthatauditors“obtainsufficientappropriateauditevidencetobeabletodrawreasonableconclusionsonwhichtobasetheauditopinion”.ISA500要求審計(jì)人員“獲得足夠的適當(dāng)審計(jì)證據(jù)，以便能夠得出合理的結(jié)論，以此作為審計(jì)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?yàn)樽C據(jù)具有說(shuō)服力而非決定性，審計(jì)人員通常會(huì)從各種不同來(lái)源尋求證據(jù)，以尋求合理而非絕對(duì)的保證。AuditProcedures:審計(jì)程序：Riskassessmentprocedures風(fēng)險(xiǎn)評(píng)估程序Testsofcontrols,and控制測(cè)試Substantiveprocedures實(shí)質(zhì)性程序AlternativeApproachestoAudit審計(jì)的不同方法Risk-basedaudit風(fēng)險(xiǎn)基礎(chǔ)審計(jì)Thisapproachinvolvesanalyzingoverallriskandregardsthesubstantivetestingstageoftheauditasthebalancingfactorinachievingtheacceptancelevelofrisk.這種方法包括分析總體風(fēng)險(xiǎn)，并將審計(jì)的實(shí)質(zhì)性程序階段看作達(dá)到風(fēng)險(xiǎn)可接受水平的平衡因素。Proceduralapproach程序性審計(jì)方法theauditorwouldperformasetofstandardtestsregardlessoftheclientanditsbusiness.審核員將執(zhí)行一系列標(biāo)準(zhǔn)測(cè)試而無(wú)論客戶及其業(yè)務(wù)如何。18.1Risk-basedAudit風(fēng)險(xiǎn)基礎(chǔ)審計(jì)18.1.1AuditRisk審計(jì)風(fēng)險(xiǎn)Auditriskistheriskthattheauditorexpressesaninappropriateauditopinionwhenthefinancialstatementsaremateriallymisstated.審計(jì)風(fēng)險(xiǎn)是指財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)時(shí)，審計(jì)人員表達(dá)不適當(dāng)審計(jì)意見的風(fēng)險(xiǎn)。18.1Risk-basedAudit18.1.1AuditRisk審計(jì)風(fēng)險(xiǎn)Riskofmaterialmisstatement重大錯(cuò)報(bào)風(fēng)險(xiǎn)Theriskofmaterialmisstatementistheriskthatthefinancialstatementsaremateriallymisstatedpriortoaudit.重大錯(cuò)報(bào)風(fēng)險(xiǎn)是指在審計(jì)之前財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)的風(fēng)險(xiǎn)。Inherentrisk固有風(fēng)險(xiǎn)Controlrisk控制風(fēng)險(xiǎn)Relatetooverallfinancialstatementslevelandtoclassesoftransactions,accountbalances,anddisclosuresandtherelatedassertions.包括與財(cái)務(wù)報(bào)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(gè)層面。18.1.1AuditRisk審計(jì)風(fēng)險(xiǎn)Riskofmaterialmisstatement重大錯(cuò)報(bào)風(fēng)險(xiǎn)Inherentrisk固有風(fēng)險(xiǎn)Inherentriskisthesusceptibilityofanassertiontoamisstatement,thatcouldbematerial,individuallyorwhenaggregatedwithothermisstatementsassumingthattherewerenorelatedinternalcontrols.固有風(fēng)險(xiǎn)是指對(duì)錯(cuò)誤陳述的主張的易受影響，可能是重大的，單獨(dú)的或在與其他錯(cuò)誤陳述匯總時(shí)假設(shè)沒(méi)有相關(guān)的內(nèi)部控制。Controlrisk控制風(fēng)險(xiǎn)theriskthatamisstatementthatcouldoccurinanassertionandthatcouldbematerial,individuallyorwhenaggregatedwithothermisstatements,willnotbepreventedordetectedandcorrectedonatimelybasisbytheentity’sinternalcontrol.如果該主體的內(nèi)部控制不能及時(shí)阻止或檢測(cè)和糾正在主張中可能出現(xiàn)的錯(cuò)誤陳述以及可能是重大的，單獨(dú)的或與其他錯(cuò)報(bào)一起匯總的風(fēng)險(xiǎn)。Somecontrolriskwillalwaysexistbecauseoftheinherentlimitationsofinternalcontrol.由于內(nèi)部控制固有的局限性，一些控制風(fēng)險(xiǎn)將始終存在。18.1.1AuditRiskDetectionrisk檢查風(fēng)險(xiǎn)Detectionriskistheriskthattheauditor’sprocedureswillnotdetectamisstatementthatexistsinanassertionthatcouldbematerial,individuallyorwhenaggregatedwithothermisstatements.檢查風(fēng)險(xiǎn)是指審計(jì)人員的程序無(wú)法檢測(cè)到可能是重大的，單獨(dú)的或與其他錯(cuò)誤陳述匯總的認(rèn)定中存在的錯(cuò)報(bào)的風(fēng)險(xiǎn)。Detectionriskcannotbereducedtozero.檢查風(fēng)險(xiǎn)不可能降為零。18.1.1AuditRiskAuditRisk=IR×CR×DRAuditriskissetatanacceptableleveloftheauditor.審計(jì)風(fēng)險(xiǎn)應(yīng)設(shè)定在審計(jì)人員可接受水平以內(nèi)。Broadly,thelowerrisklevelrequired,thegreatertheauditworkrequired.廣義上講，要求的審計(jì)風(fēng)險(xiǎn)水平越低，需要的審計(jì)工作量就越大。Ifcontrolriskandinherentriskarehighundera‘set’auditriskaftertestofcontrolisfinished,detectionriskwillbelow.如果完成控制測(cè)試以后，在“設(shè)定”的審計(jì)風(fēng)險(xiǎn)下，控制風(fēng)險(xiǎn)和固有風(fēng)險(xiǎn)很高，則檢查風(fēng)險(xiǎn)需要設(shè)置得很低。Thelowerthelevelofdetectionriskthatisacceptable,thegreaterthelevelofsubstantivetestingrequired.可接受的檢查風(fēng)險(xiǎn)水平越低，所需要的實(shí)質(zhì)性程序的水平就越高。18.1.2Materiality重要性ISA320doesnotdefinemateriality(inrelationtothefinancialstatementsasawhole)butnotesthatalthoughmaterialitymaybediscussedindifferenttermsbydifferentfinancialreportingframeworks,thefollowingaregenerallythecase:ISA320并沒(méi)有定義重要性（相對(duì)于財(cái)務(wù)報(bào)表整體而言），但指出盡管重要性可能在不同的財(cái)務(wù)報(bào)告框架下以不同的術(shù)語(yǔ)進(jìn)行解釋，但以下情況通常會(huì)被考慮：Misstatements,includingomissions,areconsideredtobematerialifthey,individuallyorintheaggregate,couldreasonablybeexpectedtoinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements;如果單獨(dú)或合計(jì)后會(huì)被合理地認(rèn)為影響以財(cái)務(wù)報(bào)表為基礎(chǔ)的信息使用者的決策時(shí)，錯(cuò)報(bào)（包括漏報(bào)）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(cuò)報(bào)的規(guī)模或（和）性質(zhì)的影響；Judgmentsaboutmattersthatarematerialtousersofthefinancialstatementsarebasedonaconsiderationofthecommonfinancialinformationneedsofusersasagroup.對(duì)于財(cái)務(wù)報(bào)表使用者而言的重要性事項(xiàng)的判斷應(yīng)考慮信息使用者群體通常的財(cái)務(wù)信息需求。Thepracticalimplicationofthisisthattheauditormustbeconcernedwithidentifying‘material’errors,omissionsandmisstatements.Boththeamount(quantity)andnature(quality)ofmisstatementsneedtobeconsidered.這樣做的實(shí)際影響是審計(jì)人員必須關(guān)注識(shí)別“重大”錯(cuò)誤、遺漏和錯(cuò)報(bào)，錯(cuò)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(xiǎn)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(jì)人員以下方面的決策：Howmanyitemstoexamine檢查項(xiàng)目數(shù)量Whichitemstoexamine檢查哪些項(xiàng)目Whethertousesamplingtechniques是否使用抽樣技術(shù)Whatlevelsofmisstatementislikelytoresultinamodifiedauditopinion.什么水平的錯(cuò)誤陳述可能會(huì)導(dǎo)致非標(biāo)準(zhǔn)審計(jì)意見。18.1.2MaterialityMaterialitywhenPlanningtheAudit計(jì)劃審計(jì)工作時(shí)的重要性Inplanningtheaudit,theauditormakesjudgmentsaboutthesizeofmisstatementsthatwillbeconsideredmaterial.在計(jì)劃審計(jì)工作時(shí)，審計(jì)人員應(yīng)對(duì)將被認(rèn)定為重大錯(cuò)報(bào)的大小做出判斷。Theauditormustestablishmaterialityforthefinancialstatementsasawholeandmustsetperformancematerialitylevels.審計(jì)人員必須確定財(cái)務(wù)報(bào)表整體的重要性，制定實(shí)際執(zhí)行的重要性水平。Generally,apercentageisappliedtoachosenbenchmarkasastartingpointfordeterminingmaterialityforthefinancialstatementsasawhole.通常，選擇一個(gè)百分比為選定的基準(zhǔn)，作為決定財(cái)務(wù)報(bào)表整體重要性的起點(diǎn)。1.MaterialitywhenPlanningtheAuditFactorsthatmayaffecttheidentificationofanappropriatebenchmarkincludethefollowing:可能影響適當(dāng)基準(zhǔn)確定的因素包括：Theelementsofthefinancialstatements;財(cái)務(wù)報(bào)表要素;Whetherthereareitemsonwhichtheattentionoftheuserstendstobefocused;是否存在用戶集中關(guān)注的項(xiàng)目Thenatureoftheentity,theindustryandeconomicenvironmentinwhichtheentityoperates;被審計(jì)實(shí)體的性質(zhì)，所在行業(yè)和經(jīng)濟(jì)環(huán)境;Theentity’sownershipstructureandthewayitisfinanced;and被審計(jì)實(shí)體的所有權(quán)結(jié)構(gòu)及其融資方式Therelativevolatilityofthebenchmark.基準(zhǔn)的相對(duì)變動(dòng)性。1.MaterialitywhenPlanningtheAuditPerformancematerialityistheamountoramountssetbytheauditoratlessthanmaterialityforthefinancialstatementsasawholetoreducetoanappropriatelylowleveltheprobabilitythattheaggregateofuncorrectedandundetectedmisstatementsexceedsmaterialityforthefinancialstatementsasawhole.實(shí)際執(zhí)行的重要性是指審計(jì)人員確定的低于財(cái)務(wù)報(bào)表整體重要性的一個(gè)或多個(gè)金額，旨在將未修正和未發(fā)現(xiàn)錯(cuò)報(bào)的匯總數(shù)超出財(cái)務(wù)報(bào)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(cuò)報(bào)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(cuò)報(bào)是重要的并且能夠合理預(yù)期會(huì)影響用戶的經(jīng)濟(jì)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(cái)務(wù)報(bào)告框架是否會(huì)影響使用者對(duì)某些項(xiàng)目的計(jì)量或披露的期望。Thekeydisclosuresinrelationtotheindustryinwhichtheentity.被審計(jì)實(shí)體所在行業(yè)的關(guān)鍵披露。Whetherattentionisfocusedonaparticularaspectoftheentity’sbusinessthatisseparatelydisclosedinthefinancialstatements.對(duì)被審計(jì)實(shí)體業(yè)務(wù)中某個(gè)特定方面的集中關(guān)注是否在其財(cái)務(wù)報(bào)表中單獨(dú)披露。18.1.2Materiality2.RevisionastheAuditProgresses審計(jì)過(guò)程中修改重要性Theauditorshallrevisematerialityforthefinancialstatementsasawholeintheeventofbecomingawareofinformationduringtheauditthatwouldhavecausedtheauditortohavedeterminedadifferentamount(oramounts).在審計(jì)過(guò)程中審計(jì)人員在獲知可能影響其確定重要性的一個(gè)或多個(gè)金額的信息時(shí)，應(yīng)修改財(cái)務(wù)報(bào)表整體的重要性。Iftheauditorconcludesthatalowermaterialityforthefinancialstatementsasawhole,theauditorshalldeterminewhetheritisnecessarytoreviseperformancemateriality,andwhetherthenature,timingandextentofthefurtherauditproceduresremainappropriate.如果審計(jì)人員認(rèn)為運(yùn)用低于最初確定的財(cái)務(wù)報(bào)表整體的重要性的一個(gè)或多個(gè)重要性水平是適當(dāng)?shù)?，審?jì)人員應(yīng)確定是否有必要修改實(shí)際執(zhí)行的重要性，并確定進(jìn)一步審計(jì)程序的性質(zhì)、時(shí)間安排和范圍是否仍然適當(dāng)。2.RevisionastheAuditProgresses

Materialityandauditriskareconsideredthroughouttheaudit,inparticular,when:在整個(gè)審計(jì)過(guò)程中應(yīng)考慮重要性和審計(jì)風(fēng)險(xiǎn)，特別是在以下情況下：Identifyingandassessingtherisksofmaterialmisstatement;識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn);Determiningthenature,timingandextentoffurtherauditprocedures;and確定進(jìn)一步審計(jì)程序的性質(zhì)、時(shí)間和范圍Evaluatingtheeffectofuncorrectedmisstatements,ifany,onthefinancialstatementsandinformingtheopinionintheauditor’sreport.估計(jì)未經(jīng)更正的錯(cuò)報(bào)（如有）對(duì)財(cái)務(wù)報(bào)表的影響，以及在形成審計(jì)報(bào)告中審計(jì)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(jì)、執(zhí)行和維護(hù)的，為實(shí)體財(cái)務(wù)報(bào)告可靠性、運(yùn)營(yíng)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(shí)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(xiǎn)評(píng)估流程informationsystemandcommunication信息系統(tǒng)與溝通controlactivities控制活動(dòng)Monitoringofcontrols監(jiān)督18.2.1Definitionofinternalcontrolsystem信息系統(tǒng)和通信控制活動(dòng)監(jiān)控控制Controlactivitiesarethepoliciesandproceduresthathelpensurethatmanagementdirectivesarecarriedout.控制活動(dòng)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(jī)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(xiǎn)發(fā)生的控制。Detectivecontrols檢查控制controlsthatdetectifanyproblemshaveoccurred.檢查是否發(fā)生任何問(wèn)題的控制。Correctivecontrols校正控制controlsthataddressanyproblemsthathaveoccurred.用于解決已發(fā)生的任何問(wèn)題的控制。Itismoreeffectivetohaveacontrolthatstopsproblemsoccurringratherthantodetectorcorrectthemoncetheyhaveoccurred.阻止問(wèn)題發(fā)生的控制比問(wèn)題發(fā)生后檢查和更正問(wèn)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(xiàng)報(bào)告、對(duì)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(dòng)reporting,reviewingandapprovingreconciliations;報(bào)告、復(fù)核和批準(zhǔn)的對(duì)賬;checkingthearithmeticalaccuracyoftherecords;檢查記錄的運(yùn)算準(zhǔn)確性;maintainingandreviewingcontrolaccountsandtrailbalances;維護(hù)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(lái)源的信息進(jìn)行比較;comparingtheresultsofcash,securityandinventorycountswiththeaccountingrecords;將現(xiàn)金、證券和存貨盤點(diǎn)的結(jié)果與會(huì)計(jì)記錄進(jìn)行比較;18.2.3SpecificControlActivitieslimitingdirectphysicalaccesstoassetsandrecords—animportantgeneralprinciplewithrespecttoassetsandrecordsisthatofsegregation.Inparticularthereshouldbeadivisionofresponsibilitiesfor:限制對(duì)資產(chǎn)和記錄的直接物理訪問(wèn)-關(guān)于資產(chǎn)和記錄的一個(gè)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(dòng)交易;thephysicalcustodyandcontrolofassetsinvolved;涉及資產(chǎn)的實(shí)際保管和控制;recordingthetransactions.記錄交易comparingandanalyzingthefinancialresultswithbudgetedamounts.比較和分析財(cái)務(wù)結(jié)果與預(yù)算金額。18.3AssessingtheRisksofMaterialMisstatement評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)ISA315statesthattheobjectiveoft