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