第1301讲　内部控制审计基准日和内部控制缺陷评价_create.pdf

注册会计师-审计注册会计师-审计 第 1页 第 01 讲 内部控制审计基准日和内部控制缺陷评价第 01 讲 内部控制审计基准日和内部控制缺陷评价 目 录目 录 01 考情分析 02 专业词汇 03 重点、难点讲解 一、考情分析一、考情分析 根据本部分内容特点，专业阶段考试以简答题的形式进行考查的可能性非常大，应当重点关注的知识点包括：内部控制审计基准日、内部控制缺陷评价、内部控制审计报告。二、专业词汇二、专业词汇 内部控制：internal control 基准日：base date 内部控制有效性：internal control validity 内部控制缺陷：internal control defects 否定意见：adverse opinion 无保留意见：unqualified audit opinion 自上而下的方法：top-to-bottom method 三、重点、难点讲解三、重点、难点讲解 .内部控制审计基准日 I.Base date of internal control audit 内部控制审计基准日，是指注册会计师评价内部控制在某一时日是否有效所涉及的基准日，也是被审计单位评价基准日，即最近一个会计期间截止日。The base date of internal control audit refers to the base date involved when CPAs evaluate whether the internal control at a certain date is valid,and is the appraisal base date of auditee,that is the deadline of a latest accounting periodthe deadline of a latest accounting period.注册会计师对特定基准日内部控制的有效性发表意见，并不意味着注册会计师只测试基准日这一天的内部控制，而是需要考察足够长一段时间内部控制设计和运行的情况。CPAs issuing opinion about the validity of internal control of specific base date,does not mean that CPAs only test internal control of base date,while need to study foneed to study for a long enough r a long enough time to design and operate internal controltime to design and operate internal control 在整合审计中，控制测试所涵盖的期间涵盖的期间应当尽量与财务报表审计中拟信赖内部控制的期间保持一致拟信赖内部控制的期间保持一致。During integration audit,the duration of the controlled testing should be consistent with the period of internal control that planned to trust in the audit of financial statements 对控制有效性的测试涵盖的期间越长，提供的控制有效性的审计证据越多。The longer the duration of the test of control validity,the more audit evidence provided for the control validity.单就内部控制审计业务而言，注册会计师应当获取内部控制在基准日之前一段足够长的期间内有效运内部控制在基准日之前一段足够长的期间内有效运行的审计证据行的审计证据。In the case of internal control audit,CPAs should obtain audit evidence that the internal obtain audit evidence that the internal controls are valid for a long period of time before the base datecontrols are valid for a long period of time before the base date.自上而下的方法 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 2页 II.Top-to-bottom method 自上而下的方法分为下列步骤：The top-to-bottom method is divided into the following steps:（1）从财务报表层次初步了解内部控制整体风险；（1）Preliminary understandPreliminary understand the overall riskoverall risk of internal control from the financial statements financial statements levellevel;（2）识别、了解和测试企业层面控制；（2）Identify,understand and test the control of enterprise level;（3）识别重要账户、列报及其相关认定；（3）Identify material accounts,presentation and relevant assertion;（4）了解潜在错报的来源并识别相应的控制；（4）Understand the sources of potential misstatements and identify the appropriate controls;（5）选择拟测试的控制。（5）Select controls that planned to be tested.内部控制缺陷评价 III.Evaluation of internal control defects （一）内部控制缺陷的分类 The classification of internal control defects 1.Basic classification（content）（1）Design defectDesign defect:Lack of control necessary to achieve the goal of control,or the existing control design is not appropriate,and it is difficult to achieve the desired control goals even when normal operations are running.（2）Operation defectOperation defect:Existing appropriately designed controls are not run according to design intent,or the executive person has not obtained necessary authority or lack of competence,unable to implement internal control effectively.2.Classification of Severity （1）重大缺陷是内部控制中存在的、可能导致不能及时防止或发现并纠正财务报表出现重大错报的一项控制缺陷或多项控制缺陷的组合。（1）Material defectMaterial defect is a control defect or a combination of several control defects that exist in the internal control,and may lead to fail to prevent or discover and correct material misstatements of financial statements.（2）重要缺陷是内部控制中存在的、其严重程度不如重大缺陷但足以引起负责监督被审计单位财务报告的人员（如审计委员会或类似机构）关注的一项控制缺陷或多项控制缺陷的组合。（2）Important defectImportant defect is a control defect or a combination of several control defects that 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 3页 exist in the internal control and its severity is less than that of material defect but is enough to cause staff（e.g.,the audit committee or similar institutions）who is responsible for monitoring the financial statements of auditee pay attention to.（3）一般缺陷是内部控制中存在的、除重大缺陷和重要缺陷之外的控制缺陷。（3）General defectGeneral defect is a control defect that exists in internal control,except for material defect and important defect.（二）评价控制缺陷的严重程度 Evaluate the severity of control defect 1.注册会计师应当评价其识别的各项控制缺陷的严重程度，以确定这些缺陷单独或组合起来，是否构成内部控制的重大缺陷。1.CPAs should evaluate the severity of the various control defectsshould evaluate the severity of the various control defects that they identified,to determine,whether the defects separately or combined together will constitute material defect of internal control.2.但是，在计划和实施审计工作时，不要求注册会计师寻找单独或组合起来不构成重大缺陷的控制缺陷。2.However,when planning and implementing audit work,it is not required for CPAs to find control defect that does not separately or combined together constitute a material defect.3.控制缺陷的严重程度取决于：3.The severity of control defect depends on:（1）控制不能防止或发现并纠正账户或列报发生错报的可能性的大小；（1）Control couldnt prevent or discover and correctcouldnt prevent or discover and correct the size of the possibilitythe possibility of misstatement of an account or presentation;（2）因一项或多项控制缺陷导致的潜在错报的金额大小。（2）The amount sizeamount size of a potential misstatement due to one or more control defects.4.控制缺陷的严重程度与错报是否发生无关，而取决于控制不能防止或发现并纠正错报的可能性的大小。4.The severity of control defect has nothing to do with whether the misstatement occurshas nothing to do with whether the misstatement occurs,while depends on the size of the probabilitydepends on the size of the probability that the control cannot prevent or discover and correct the misstatement.5.在评价一项控制缺陷或多项控制缺陷的组合是否可能导致账户或列报发生错报时，注册会计师应当考虑的风险因素包括：5.When evaluating whether a control defect or combination of several controls may result in misstatement of account or presentation,risk factors that CPAs should consider include:（1）所涉及的账户、列报及其相关认定的性质；（1）Nature of involved accounts,presentation and related assertion;（2）相关资产或负债易于发生损失或舞弊的可能性；（2）The possibility of loss or fraudpossibility of loss or fraud of related assets or liabilities;（3）确定相关金额时所需判断的主观程度、复杂程度和范围；（3）The subjective degree,complexity and scopesubjective degree,complexity and scope of the judgment required to determine the related amount （4）该项控制与其他控制的相互作用或关系；（4）The interactions or relationshipinteractions or relationship of this control with other controls;（5）控制缺陷之间的相互作用；（5）The interactionsinteractions between control defects control defects;旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 4页 （6）控制缺陷在未来可能产生的影响。（6）The impact impact that control defects may have in the futurein the future.6.评价控制缺陷是否可能导致错报时，注册会计师无需将错报发生的概率量化为某特定的百分比或区无需将错报发生的概率量化为某特定的百分比或区间间。6.When evaluating whether internal defects may cause misstatement,CPAs dondont have to quantify t have to quantify the probability of misstatement to a specific percentage or interval.the probability of misstatement to a specific percentage or interval.7.如果多项控制缺陷影响财务报表的同一账户或列报，错报发生的概率会增加。在存在多项控制缺陷时，即使这些缺陷从单项看不重要，但组合起来也可能构成重大缺陷。7.If several control defects affect the same account or presentationthe same account or presentation of financial statements,the probabilityprobability of misstatement increasesincreases.In the presence of several control defects,even if these defects are not important from a single item,the combination can also constitute a material defect.8.因此，注册会计师应当确定，对同一重要账户、列报及其相关认定或内部控制要素产生影响的各项控制缺陷，组合起来是否构成重大缺陷组合起来是否构成重大缺陷。8.Therefore,CPAs should determine,whether the various control defects which will have influence on the same important account,presentation and related assertion or internal control factors,together constitute a material defect.9.在评价因一项或多项控制缺陷导致的潜在错报的金额大小时，注册会计师应当考虑的因素包括：9.When evaluating the size of amount of potential misstatement caused by one or more control defects,CPAs should consider the following factors:（1）受控制缺陷影响的财务报表金额或交易总额；（1）The amount of financial statements or total transactions amount of financial statements or total transactions affected by the control defect;（2）在本期或预计的未来期间受控制缺陷影响的账户余额或各类交易涉及的交易量。（2）The volume of transactionsThe volume of transactions involved in various transactions or account balancesaccount balances that are affected by the control defect during current period or expected future period.10.在评价潜在错报的金额大小时，账户余额或交易总额的最大多报金额通常是已记录的金额，但其最大少报金额可能超过已记录的金额。通常，小金额错报比大金额错报发生的概率更高。10.When evaluating the size of amount of potential misstatement,the biggest overstated amount of account balance or the total amount of transaction is usually the recorded amount,but its biggest understated amount may exceed the recorded amount.In general,a small amount of misstatements is more likely to occur than a large amount of misstatements.11.在确定一项控制缺陷或多项控制缺陷的组合是否构成重大缺陷时，注册会计师应当评价补偿性控应当评价补偿性控制的影响制的影响。11.When determining whether a control defect or a combination of several control defects constitutes a material defect,CPAs should evaluate the impact of compensation control.evaluate the impact of compensation control.12.在评价补偿性控制是否能够弥补控制缺陷时，注册会计师应当考虑补偿性控制是否有足够的精确补偿性控制是否有足够的精确度以防止或发现并纠正可能发生的重大错报度以防止或发现并纠正可能发生的重大错报。12.When evaluating whether compensation control can make up for the defect,CPAs should consider whether the compensation control has enough accuracy to prevent or discover and correct the whether the compensation control has enough accuracy to prevent or discover and correct the possible material misstatement.possible material misstatement.旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721