讲义_审计_英语特训基础_陈　辉_专题八　货币资金的审计_create.pdf

2022 年注册会计师审计英语 专题八 货币资金的审计2022 年注册会计师审计英语 专题八 货币资金的审计 第 1 页 目 录 01 考情分析 02 专业词汇 03 重点、难点讲解 04 同步系统训练 05 句型、连接词总结 一、考情分析一、考情分析 本部分属于次重点章节，针对库存现金的监盘、银行存款的函证和其他货币资金的审计程序这三个知识点可能会与其他章节结合在简答题中考查。二、专业词汇二、专业词汇 函证：Confirmation 消极式函证：NegativeNegative confirmation 积极式函证：PositivePositive confirmation 现金监盘：Cash count and supervision 突击性检查：Surprise inspection 存在性认定：Assertion of existence 或有负债：Contingent liabilities 审计工作底稿：Audit working papers 金融机构：Financial institutions 银行余额：Bank balance 现金等价物：Cash equivalent 资产负债表日：Balance sheet date 库存现金：Cash on hand 出纳：Cashier 审计目标：Auditing objective 其他货币资金：Other monetary assets 三、重点、难点讲解三、重点、难点讲解 .监盘库存现金 .Supervision of cash counting （1）审计目标：验证库存现金存在性。（1）Auditing objective：test the existenceexistence of cash on hand （2）监盘范围：企业各部门保管的所有现金，包括已收到但未存入银行的现金、零用金、找换金等。（2）Scope of supervision of counting：all cashall cash kept by each department，including cash received but has not been deposited in bank，petty cashpetty cash and exchange cash.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：27531277212022 年注册会计师审计英语 专题八 货币资金的审计2022 年注册会计师审计英语 专题八 货币资金的审计 第 2 页 （3）监盘时间：一般选择在上午上班前或下午下班时进行，存放在两处（含）以上的现金应同时盘点。（3）Time for supervision of counting：generally，carrying count before starting work in the morning or after work in the afternoon.Cash kept in more than two places should be counted at the same timeat the same time.（4）监盘方式：突击检查。（4）Method of supervision of counting：surprise inspection.（5）参加人员：出纳员、被审计单位会计主管人员、注册会计师。（5）Participant：cashier，accountant in charge of the auditee，CPA.（6）清点要求：由出纳清点现金，注册会计师现场监督。（6）Counting requirement：cash count should be carried out by cashier and CPA supervise the counting.（7）注意事项：（7）Matters the CPA should pay attention to：若有充抵库存现金的借条、代保管的工资、未提现支票、未作报销的原始凭证，应在“库存现金监盘表”中注明或作出必要的调整；The IOU substituted for cash，custodial payroll，checks not withdrew，original vouchers not reimbursed should be noted or adjusted in the table of supervision of cash on hand count.对未能在资产负债表日进行监盘的，则需在监盘日确定监盘余额，然后倒推计算、调整至资产负债表日的金额；For cash count that is not be able to be supervised on balance sheet date，the balance of supervision of count should be determined on the date of supervision of count and computed and adjusted the amount of cash on balance sheet date.资产负债表中货币资金项目中的库存现金数额应以结账日实有数额为准。The balancebalance of cash on hand included in cash and cash equivalent items on balance sheet date should be determined based onbased on the actual amount on the closing date.函证银行存款余额 .Confirmation of bank balance 函证银行存款余额是证实资产负债表所列银行存款是否存在的重要程序（存在性）。Confirmation of bank balance is an important procedurean important procedure to verify whether bank balance shown in the statement of financial position actually exists or not（existence）.（1）函证的必要性：注册会计师应当对银行存款（包括零余额账户和在本期内注销的账户）及与金融机构往来的其他重要信息实施函证程序。（1）Necessity of confirmation：CPA should carry out confirmation procedures for bank deposit（including zero bank balance account and bank accounts cancelled in the current period）and other important information with financial institutions.除非有充分证据表明某一银行存款及与金融机构往来的其他重要信息对财务报表不重要且与之相关的重大错报风险很低。如果不对这些项目实施函证程序，注册会计师应当在审计工作底稿中说明理由。UnlessUnless there are sufficient evidences showing that certain bank deposit and other 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：27531277212022 年注册会计师审计英语 专题八 货币资金的审计2022 年注册会计师审计英语 专题八 货币资金的审计 第 3 页 information with financial institutions are immaterialimmaterial to financial statement and related risk of material misstatement is very low.If no confirmation procedures are performed for those items，CPA should state reasons in audit working papers.（2）函证目标：了解企业资产的存在（存在性）；发现企业未登记的银行借款和未披露的或有负债（完整性）。（2）Confirmation objectives：understand the existence of company s assets（existence）；find out bank loan not recorded and contingent liabilities not disclosed（completeness）.（3）函证对象：注册会计师应当对银行存款（包括零余额账户和在本期内注销的账户）、借款及与金融机构往来的其他重要信息实施函证程序，除非有充分证据表明某一银行存款、借款及与金融机构往来的其他重要信息对财务报表不重要且与之相关的重大错报风险很低。（3）Confirmation objects：CPA should implement confirmation procedures for bank depositsbank deposits（including zero balance accounts and accounts written off in this period）,loansloans and other important information with financial institutions.Unless there is sufficient evidence to show that a bank deposit,loan and other important information with the financial institutions are not important to the financial statements and the material misstatement risk related to them is very low.（4）函证方式：积极式函证。（4）Method of confirmation：positive confirmation.（5）函证时间：资产负债表日后。（5）Time for confirmation：after balance sheet date.其他货币资金的审计 .Audit procedure of other monetary assets （一）对定期存款的审计 Audit procedure of fixed term deposit 如果被审计单位有定期存款，注册会计师可以考虑实施以下审计程序：If the auditee have fixed term deposit，CPA may consider to implement the following audit procedures：1.向管理层询问定期存款存在的商业理由并评估其合理性。Inquire the management of the commercial reason of fixed term deposit and evaluate the rationality.2.获取定期存款明细表，检查是否与账面记录金额一致，存款人是否为被审计单位，定期存款是否被质押或限制使用。Obtain fixed term deposit detailed list and check whethercheck whether it complies with accounting record,whether the depositor is the auditee,whether the fixed term deposit is pledged and whether the use of deposit is limited.3.在监盘库存现金的同时，监盘定期存款凭据。When supervising cash on hand count,supervise fixed term deposit evidence.如果被审计单位在资产负债表日有大额未到期的定期存款，并基于对风险的判断考虑选择在资产负债表日实施监盘。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：27531277212022 年注册会计师审计英语 专题八 货币资金的审计2022 年注册会计师审计英语 专题八 货币资金的审计 第 4 页 If the auditee has large amount fixed term deposit on the balance sheet date,supervising count on the balance sheet date should be considered based on risk.4.对（存款期限跨越资产负债表日的）未质押的定期存款，检查开户证实书原件，以防止被审计单位提供的复印件是未质押（或未提现）前的原件的复印件。As to the unpledged fixed term deposit,inspect the original document of opening account in order to prevent that the copy provided by the auditee is the copy of unpledged（or un-withdrawn）original document.在检查时，还要认真核对相关信息，包括存款人、金额、期限等，如有异常需实施进一步审计程序。When inspecting,relevant information should be checked including depositor,amount and term and so on,if there isthere is any abnormal circumstance,further audit procedures are needed.5.对已质押的定期存款，检查定期存单，并与相应的质押合同核对。As to the pledged fixed term deposit,inspect the copies of fixed term deposit documents and check them with related pledging contracts.对已质押的定期存款，关注定期存单对应的质押借款有无入账，对于超过借款期限但仍处于质押状态的定期存款，还应关注相关借款的偿还情况，了解相关质权是否已被行使；对于为他人担保的定期存单，关注担保是否逾期及相关质权是否已被行使。As to the fixed term deposit document of pledged borrowing,focus onfocus on that pledging contracts corresponding with fixed term deposit documents have been recorded into the ledger,as to the fixed term deposit that exceeds borrowing term limitation but is still in pledging state,focus onfocus on the loan pay back and understand whether right of pledge has been exercised；as to the fixed term deposit document guaranteed for others,focus on focus on whether the guarantee exceeds the limit and relevant right of pledge has been exercised.6.函证定期存款相关信息。Confirm the relevant information of fixed term deposit.7.结合财务费用审计测算利息收入的合理性，判断是否存在体外资金循环的情形。Test the rationalityTest the rationality of interest income combined with combined with finance expense audit and judge whether there is the circumstance of funds circulation beyond the system.8.在资产负债表日后已提取的定期存款，核对相应的兑付凭证等。Check the related payment voucherpayment voucher of the fixed term deposit withdrawn after the balance sheet date.9.关注被审计单位是否在财务报表附注中对定期存款给予充分披露。Focus on whether the auditee has sufficiently disclosed sufficiently disclosed fixed term deposit in the financial statements notes.（二）对其他货币资金审计的特殊关注 Items of other monetary fund that need to be paid attention 除定期存款外，注册会计师对其他货币资金实施审计程序时，通常可能特别关注以下事项：BesidesBesides fixed term deposit，the CPA may pay attention to the following items when performing audit procedures on other monetary assets：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：27531277212022 年注册会计师审计英语 专题八 货币资金的审计2022 年注册会计师审计英语 专题八 货币资金的审计 第 5 页 （1）保证金存款的检查，检查开立银行承兑汇票的协议或银行授信审批文件。可以将保证金账户对账单与相应的交易进行核对，根据被审计单位应付票据的规模合理推断保证金数额，检查保证金与相关债务的比例和合同约定是否一致，特别关注是否存在有保证金发生而被审计单位无对应保证事项的情形。Cash deposit check,check the agreement of acceptance bill of opening bank or bank credit approval documents.Check the statement of cash deposit account and the related transactions,deduce the amount of cash deposit accordingaccording to the scale of notes payable of the auditee,check whether the proportion of cash deposit and related debt complies with contract agreement,pay attention to that whether there is any circumstance that cash deposit occurs while the auditee does not have corresponding guaranty matters.（2）对于存出投资款，跟踪资金流向，并获取董事会决议等批准文件、开户资料、授权操作资料等。As to the deposited investment fund,track the fund flow and obtain decision of board of meeting such as approval documents,account information and authorization operation data.如果投资于证券交易业务，通常结合相应金融资产项目审计，核对证券账户名称是否与被审计单位相符，获取证券公司证券交易结算资金账户的交易流水，抽查大额的资金收支，关注资金收支的财务账面记录与资金流水是否相符。If investing in security transaction business,combining with financial asset project audit,check whether security account name complies with the auditee,obtain the transaction flowing of security transaction settlement fund account of security company,spot check large amount fund receipt and expenditure,pay attention to that whether the financial accounting record of funds receipt and expenditure comply with funds flowing.四、同步系统训练四、同步系统训练 1.在对 A 公司 2017 年度财务报表进行审计时，M 注册会计师负责审计货币资金项目。A 公司在总部和营业部均设有出纳部门。M 注册会计师打算分别在 2018 年 1 月 3 日和 2018 年 1 月 4 日两天对总部和营业部的库存现金进行监盘。为顺利监盘库存现金，M 注册会计师在监盘前一天通知 A 公司出纳人员做好监盘准备。监盘时，出纳人员和注册会计师同时在场，为保证盘点结果准确无误，M 注册会计师当场盘点现金，在与现金日记账核对后填写“库存现金监盘表”，并亲自签字后形成审计工作底稿。要求：（1）监盘库存现金主要针对哪项认定？（2）请指出上述库存现金监盘工作中有哪些不当之处，并提出改进建议。正确答案 （1）监盘库存现金主要针对的是存在认定。（1）Supervision of cash count is primarily for assertion of existence.（2）没有同时监盘总部和营业部库存现金的做法不当。M 注册会计师应组织同时监盘总部和营业部的库存现金，若不能同时监盘，则应对后监盘的库存现金实施封存。（2）The fact that the supervision of cash count at head office and branches not conducted simultaneouslysimultaneously is inappropriate.M CPA should supervise the cash count at head office and 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：27531277212022 年注册会计师审计英语 专题八 货币资金的审计2022 年注册会计师审计英语 专题八 货币资金的审计 第 6 页 branches at the same time，if not，the latter supervised should be archived.提前通知 A 公司出纳人员做好监盘准备的做法不当。M 注册会计师应当实施突击性检查。It is inappropriate to inform the cashier of A company to prepare for supervision of cash count in advancein advance.M CPA should undertake a surprise inspection instead.A 公司会计主管人员没有参与盘点的做法不当。盘点人员应包括出纳、会计主管人员和注册会计师。It is inappropriate for accountant officer of A company not participating in the supervision of cash count.Cashier，accounting supervisor and CPA should all participate in cash count.库存现金盘点操作程序不当。库存现金应由出纳盘点，注册会计师监盘。The cash count procedure is inappropriate.The cash count should be conducted by cashier and supervised by CPA.“库存现金监盘表”签字人员不当。“库存现金监盘表”应由公司出纳、会计主管人员和注册会计师共同签字。Person who signs cash count supervision form is inappropriate.The form should be signed by the cashier，accounting supervisor and CPA collectively.五、句型、连接词总结五、句型、连接词总结 句型：It is inappropriate to；undertake；carry out；show；there be；should；be determined 连接词：primarily；unless；based on；generally；before；after；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