第0203讲　错报、审计风险、重大错报风险与检查风险_create.pdf

注册会计师-审计注册会计师-审计 第 1页 第 03 讲 错报、审计风险、重大错报风险与检查风险第 03 讲 错报、审计风险、重大错报风险与检查风险 .错报 .Misstatement （一）明显微小错报的临界值 （一）The critical value of obvious and tiny misstatement 1.定义 Definition 注册会计师需要在制定审计策略和审计计划时，确定一个明显微小错报的临界值，低于该临界值的错报视为明显微小的错报，可以不累积。The CPA should set up a threshold for which if the misstatement below the threshold，CPA should regard it as obvious clearly trivial misstatement and may not accumulate.2.定量 2.Quantify 实务中的通常做法是将明显微小错报的临界值定为财务报表整体重要性的 3%5%，但不超过 10%。Normally set up a thresholdthreshold of 3%-5%of the overall financial statement,but do not exceed 10%.如果注册会计师预期被审计单位存在数量较多金额较小的错报，可能考虑采用较低的临界值，以免大量低于临界值的错报积少成多构成重大错报。The CPA may use the lower threshold to avoid cumulative misstatement below the threshold becoming significant misstatement,if there is a lot of low amount misstatements of the auditee.确定明显微小错报的临界值时应考虑的因素：Factors to be considered to be considered when determine the threshold of obvious clearly trivial misstatement （1）以前年度审计中识别出的错报（包括已更正和未更正错报）的数量和金额；（1）The quantity and amountThe quantity and amount of misstatements indentified in previous year audit（including corrected and uncorrected misstatements）;（2）重大错报风险的评估结果；（2）The evaluation result of material misstatement risk;（3）被审计单位治理层和管理层对注册会计师与其沟通错报的期望；（3）The expectationexpectation that those charged with governance and management of the auditeeof the auditee communicate the misstatements with the auditor;（4）被审计单位的财务指标是否勉强达到监管机构的要求或投资者的期望。（4）Whether the financial indexes of the auditeeof the auditee narrowly meet the requirement of supervising institution or the expectation of the investors.3.运用 3.Application 注册会计师可能将低于某一金额的错报界定为明显微小的错报，对这类错报不需要积累。CPA may determine the misstatement below certain amount as obvious clearly trivial misstatement,it is not cumulative.如果不确定一个或多个错报是否明显微小，就不能认为这些错报是明显微小的。If can not determine whether one or more misstatement is trivial,then can not consider these are obvious clearly trivial misstatement.（二）累积识别出的错报 （二）Cumulative identifiable misstatement 注册会计师应当累积审计过程中识别出的错报，除非错报明显微小。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 CPA should cumulate misstatements identified during audit process,unless the misstatement is obvious clearly trivial.错报的汇总数 已识别的具体错报推断错报 事实错报判断错报抽样推断错报 Total amount of misstatements identified misstatements+deduction misstatement fact misstatement+judgment misstatement+sampling deduction misstatement 错报区分为：Classifications of misstatement:1.事实错报。事实错报是毋庸置疑的错报。1.Fact misstatement.Fact misstatement is certain certain misstatement.2.判断错报。2.Judgment misstatement.（三）对审计过程识别出的错报的考虑 （三）Consideration of misstatement during the audit 1.错报可能不会孤立发生，一项错报的发生还可能表明存在其他错报；1.Misstatement is not independentindependent,the occurrence of one misstatement may indicate the existenceexistence of other misstatement.2.抽样风险和非抽样风险可能导致某些错报未被发现；2.Sampling risk and non-sampling risk may cause some misstatements undiscovered.3.推断错报。注册会计师对总体存在的错报作出的最佳估计数，涉及根据在审计样本中识别出的错报来推断总体的错报。3.Deduction misstatement.CPA determine the best estimate according to the overall misstatements,it involves the misstatements identified from the audit sampling.3.注册会计师可能要求管理层检查某类交易、账户余额或披露，以使管理层了解错报的产生原因，并要求管理层采取措施以确定这些交易、账户余额或披露实际发生错报的金额，以及对财务报表作出适当的调整。3.CPA may require management torequire management to detect certain transactions,accounts or disclosures,in in order toorder to understand the reason,and require the management to take actions to determine the actual misstatement amount of those transactions,account balance or disclosures,and make adjustments on the financial statement.（四）识别出的错报对审计计划的修改 （四）Identified misstatement amendments on audit plan 如果出现下列情况之一，注册会计师应当确定是否需要修改总体审计策略和具体审计计划：CPA should determine whether to amend the overall audit strategy or audit plan if one of the following occurs:1.识别出的错报的性质以及错报发生的环境表明可能存在其他错报，并且可能存在的其他错报与审计过程中累积的错报合计起来可能是重大的；1.The nature of the identified misstatement of the identified misstatement and its environment may indicate other misstatement,the total misstatements of other misstatement and accumulative misstatement during an audit may be significant.2.审计过程中累积的错报合计数接近计划的重要性。2.The total amount The total amount of accumulative misstatements during an audit close toclose to the importance 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 of the plan.审计风险 .Audit risk 审计风险是指财务报表存在重大错报时，注册会计师发表不恰当审计意见的可能性。Audit risk refers to refers to possibility that CPA expresses an inappropriate audit opinion when the financial statements have material misstatements.财务报表中存在重大错报未被查出，导致审计意见错误的可能性既有客户方面的原因，也有审计人员方面的原因。If the material misstatements in the financial statements are not identified,both client and auditors have responsibilities which lead to the possibility of wrong audit opinion.审计风险重大错报风险检查风险 Audit riskRisk of material misstatementDetection risk .重大错报风险与检查风险 .Material misstatement risk and detection risk 1.固有风险、控制风险和检查风险 1.Inherent risk,control risk and detection risk 固有风险是指在考虑相关的内部控制之前，某类交易、账户余额或披露的某一认定易于发生错报（该错报单独或连同其他错报可能是重大的）的可能性。Inherent risk refers to refers to possibility of an assertion about a class of transaction,account balance or disclosure to a misstatement that could be material（either individually or when aggregated with other misstatements）before consideration of any related controls.控制风险是指某类交易、账户余额或披露的某一认定发生错报，该错报单独或连同其他错报是重大的，但没有被内部控制及时防止或发现并纠正的可能性。Control risk refers to the possibility that a misstatement that could occur in an assertion about a class of transaction,account balance or disclosure and that could be material,either individually or when aggregated with other misstatements,will not be prevented,or detected and corrected,on a timely basis by the entitys internal control.检查风险是指如果存在某一错报，该错报单独或连同其他错报可能是重大的，注册会计师为将审计风险降至可接受的低水平而实施程序后没有发现这种错报的风险。Detection risk refers to the riskthe risk that the procedures performed by the auditor to reduce risk to an acceptable low level will not detect a misstatement that exists and that could be material,either individually or when aggregated with other misstatements.各风险之间及各风险与审计证据的关系 .Relationship among various risks and relationship between risks and audit evidences 证据量评估 Evaluation of evidence level 固有风险越高，则所需的审计证据就越多，反之就越少。Inherent risk assessed is higher,the audit evidence is required more,and vice versa.评估的控制风险越高，则所需的审计证据就越多，反之就越少。Control risk assessedassessed is higher,the audit evidence is required more,and vice versa.可接受的检查风险越高，则所需的审计证据就越少，反之就越多。Acceptable detection risk is higher,the less audit evidence is required,and vice versa.100%-（可接受的）检查风险对实质性程序的可靠性要求 100%-（Acceptable）detection risk=Reliability requirement of substantive procedures 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 四、同步系统训练四、同步系统训练 1.A 注册会计师负责对常年审计客户甲公司 208 年度财务报表进行审计，撰写了总体审计策略和具体审计计划（部分内容摘录如下）：（1）初步了解 208 年度甲公司及其环境未发生重大变化，拟信赖以往审计中对管理层、治理层诚信形成的判断。（2）因对甲公司内部审计人员的客观性和专业胜任能力存有疑虑，拟不利用内部审计的工作。（3）如对计划的重要性水平做出修正，拟通过修改计划实施的实质性程序的性质、时间和范围降低重大错报风险。（4）假定甲公司在收入确认方面存在舞弊风险，拟将销售交易及其认定的重大错报风险评估为高水平，不再了解和评估相关控制设计的合理性并确定其是否已得到执行，直接实施细节测试。（5）因甲公司于 208 年 9 月关闭某地办事处并注销其银行账户，拟不再函证该银行账户。（6）因审计工作时间安排紧张，拟不函证应收账款，直接实施替代审计程序。（7）尽管 207 年度审计中发生了大量的调整，项目总体风险较高，但由于对甲公司非常了解，A 注册会计师将实际执行的重要性水平确认为财务报表层次重要性水平的 75%。要求：针对上述事项（1）至（7），逐项指出 A 注册会计师拟定的计划是否存在不当之处。如有不当之处，简要说明理由。答案：1.（1）A 注册会计师拟定的计划存在不当之处。注册会计师不能仅仅根据甲公司及其环境没有发生重大变化而直接信赖管理层、治理层的诚信，注册会计师还应该考虑被审计单位相关的战略、目标等的影响以及本年度的具体情况来考虑管理层、治理层的诚信问题。1.（1）There are inappropriateinappropriate points in the plan which is made by CPA A.CPA shall not trust the integrity of management and those charged with governance only on the basis of that a company and its environment has not changed significantly.CPA should also consider the impact of related strategy and target of auditee and specific situations which happen in current year to evaluate the integrity of management and those charged with governance.（2）A 注册会计师拟定的计划无不当之处。（2）There are no inappropriateno inappropriate points in the plan which is made by CPA A.（3）A 注册会计师拟定的计划存在不当之处。重大错报风险是客观存在的，并不能够降低，可以通过控制测试，降低评估的重大错报风险；通过修改计划实施的实质性程序的性质、时间和范围降低检查风险，并不是重大错报风险。（3）There are inappropriate points in the plan which is made by CPA A.Material misstatement objectively exists,cannot be reduced,while material misstatement risk can be reduced to an acceptable level through test of control;amending the nature,time and scope of substantive procedure will reduce detection risk other than material misstatement risk.（4）A 注册会计师拟定的计划存在不当之处。对内部控制的了解是必须的，并不是可选择，判断收入确认方面存在舞弊风险，可以不执行控制测试，但是了解内部控制程序是必须的，可以在了解内部控制程序后，根据评估的结果，直接执行细节测试。（4）There are inappropriate points in the plan which is made by CPA A.It is necessary It is necessary to understand internal controlsto understand internal controls,which is not an option.Performing test of control is not necessary to judge whether there is fraud risk or not in revenue recognition.But the procedures of understanding of internal control are necessary.After understanding of internal control procedures,test of details may be performed directly according to the result of the assessment.（5）A 注册会计师拟定的计划存在不当之处。注册会计师对银行存款的函证，应当选择在财务报表涵旭晟出品 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 5页 盖期间所有存过款的银行，包括零余额账户和（在本期内）已注销的账户。（5）There are inappropriate points in the plan which is made by CPA A.Confirmation of bank deposits by CPA should choose all banks in which funds are deposited during the financial statements period,including zero balance account and（in current period）written off account.（6）A 注册会计师拟定的计划存在不当之处。除非有充分证据表明应收账款对财务报表而言是不重要的，或函证很可能是无效的，否则注册会计师应当对应收账款实施函证。注册会计师不能够由于时间、成本等的原因，减少必要的审计程序。（6）There are inappropriate points in the plan which is made by CPA A.UnlessUnless there is sufficient evidence to show that the account receivable is not material to the financial statements,or confirmation may be invalid,the CPA shall implement the confirmation as to accounts receivable.CPA shall not reduce the necessary audit procedures because of time and cost.（7）A 注册会计师拟定的计划存在不当之处。在连续审计下以前年度审计调整较少、项目总体风险较低、以前期间的审计经验表明内部控制运行有效时，才能考虑选择较高的百分比（75%）确定实际执行的重要性；题目中应考虑选择较低的百分比来确定实际执行的重要性。（7）There are inappropriate points in the plan which is made by CPA A.Under continuous audit,if prior periods audit adjustments are less,the overall risk of project is low,and the prior periods audit experiences can prove the effectiveness of internal control,it can choose the high percentage（75%）to determine the materiality in actual execution.In this question,low percentage should be chosen to determine the materiality in actual execution.五、句型、连接词总结五、句型、连接词总结 句型：guide to；more than;be performed by；affect;make sb.do sth.;based on;determine;be appropriate for；be closed to；there be;refer to;lead to;either individually or when aggregated with other misstatements;unless;if;shall;may;because of;there be;连接词：but;also;less than;through;both 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：2753127721