5.2 Audit objectives related to various transactions and events在线视频

各位同学 大家好
Hello, everyone,

欢迎来到《审计学》课堂
and welcome to the class of auditing.

今天我们要学习的第五章知识点
Today we are going to look at the fifth chapter

以各类交易和事项相关的审计目标
-- the audit objectives related to various transactions and events,

也就是我们的具体审计目标
which are our specific audit objectives.

那么我们前面已经学了
We have learned about the

财务报表审计的总体审计目标
overall audit objective of financial statement auditing.

总体审计目标对我们来讲
The overall audit objective

是很大的一个概念 非常抽象
is a very big concept for us, which is very abstract,

我们审计师如何去实现它
and we don't know

我们不知道
how the auditors can realize it.

具体审计目标的提出
The proposal of specific audit objectives

给我们提供了一种路径
provides us with a path

我们知道如何去实现它了
and we know how to achieve it.

这就是我们这堂课要给大家讲的
So this is the audit objective related to

以各类交易和事项相关的审计目标
all kinds of transactions and matters that we will tell you in this lesson.

在讨论这个目标之前
Before we discuss this objective,

我们先要了解一下什么叫做管理层的认定
we need to understand what is called management's assertion.

所谓的认定就是指管理层对财务报表
The so-called assertion refers to the explicit or implicit expression

组成要素的确认计量 列报
made by management to the confirmation,

作出的明确或者隐含的表达
measurement and presentation of the elements of the financial statements.

认定与审计目标是密切相关的
The identification is closely related to the audit objectives,

我们注册会计师的基本职责就是
and the basic responsibility of our certified public accountants is to

确定被审计单位的管理层
determine whether the management of the auditee is appropriate

对财务报表的认定是否恰当
in the identification of financial statements.

那么管理层在财务报表认定上
So the management in the financial statement identification,

有些是明确表达的
some are explicitly expressed,

有些是隐含表达的
some are implicitly expressed.

我们举个例子来讲
For example,

管理层在资产负债表中列示了
when management lists inventory and its amount

存货及其金额
in the balance sheet,

那就意味着他做出了下列明确的认定
it makes the following clear determinations:

第一个 记录的存货是存在的
first, the recorded inventory exists;

第二个 存货是以恰当的金额
Second, inventory is included in the statement at the appropriate amount,

包括在报表当中
and it is known that the relevant valuation

已知相关的计价和分摊调整
and apportionment adjustments

已经恰当地记录了
have been properly recorded.

那么也有一些隐含的认定
So there are some implicit assumptions,

比如说第一个所有应当计入存货
for example, first of all,

管理当局认为说我已经进入到
that the management believes that everything that should be accounted for in inventories

资产负债表当中了
has already been accounted for on the balance sheet.

第二个 所有记录存货都是
Second, it is our implicit belief

由我们的被审计单位所拥有的
that all recorded inventory

这是我们的隐含的认定
is owned by our audited entity.

所以管理层对财务报表各组成要素
Therefore, after the management has identified

均作出了认定之后
all the elements of the financial statements,

我们注册会计师的工作就是要
our job as a certified public accountant

确定管理层的认定是否恰当
is to determine whether the management's identification is appropriate.

我们管理层的认定
The identification of the management

我们可以分为三个层次
can be divided into three levels:

第一个是与各类交易事项相关的认定
the first is the identification of various transaction matters,

包括发生完整性 准确性 截止和分类
including the occurrence of completeness, accuracy, cut-off and classification.

第二个层次是以期末账户余额相关的认定
The second level is the identification related to the ending account balance,

包括存在权利和义务完整性计价和分摊
including existence, rights and obligations, integrity, valuation and apportionment.

最后一个是以列报和披露相关的认定
The last one is the determination related to the presentation and disclosure,

包括发生以及权利和义务
including occurrence and rights and obligations,

完整性 分类 可理解性
completeness, classification, understandability,

准确性和计价等等
accuracy and valuation, etc.

这三个认定的关系是什么
What are the three identified relationships?

首先我们针对每一笔业务
First of all, we carry out accounting records

每笔交易进行会计记录
for each business and each transaction,

构成了对每一笔交易和事项这么一个认定
which constitutes an identification of each transaction and item.

在交易流和事项流
On the basis that the transaction flow and item flow

已经正确地进行认定的基础之上
have been correctly identified,

我们再把它总括成期末余额
we summarize it into the ending balance.

因此这其实是递进关系的
Therefore, this is actually a progressive relationship,

先对单个业务进行会计处理进行认定
first for a single business accounting treatment to identify,

在对某一个账户进行认定
and then for a certain account to identify,

最后把账户余额放在资产负债表里面
and finally put the account balance in the balance sheet

进行披露 列报
for disclosure, presentation.

所以三个层次逐步递进的
So the three levels are progressive.

分别针对这三个层次
For these three levels,

我们审计师就有不同的具体审计目标
our auditors have different specific audit objectives.

那么与各类交易事项相关的认定
The identification and specific audit objectives

及其具体审计目标
related to various transaction matters

我们包括以下五个方面
include the following five aspects:

第一个是发生
the first is the occurrence.

也就是说有我们的发生认定
In other words, there is our occurrence determination.

推导出的审计目标是什么呢
What are the audit objectives derived?

就是说报表中所记录的各项交易
That is to say, the transactions recorded in the statements

在会计期间内都是真实存在的
were all real during the accounting period

并且与我们的被审计单位是相关的
and were relevant to our auditees.

比方说管理层认定资产负债表中
For example, if the management believes that

所列示的存货
the inventories listed in the balance sheet

在资产负债表日确实存在并可供销售
do exist and are available for sale on the balance sheet date,

那么我们发生认定所要解决的问题
the problem to be solved is

就是管理层是否把那些不曾发生的项目
whether the management records the items that

记入到了我们的报表当中
have not occurred in our statements,

或者说记入到我们的项目当中
or in one of our accounts.

某一个账户当中
So this is mainly

那么这个主要以我们报表组成项目
related to the overestimation

或者说我们的会计科目的高估有关
of our accounting items.

第二个是完整性
The second is integrity.

由完整性认定推导出来审计目标是什么
What are the audit objectives derived from the integrity determination?

就是要确定报表中应反映的所有交易和事项
It is to make sure that all transactions and events that should be reflected in the statements

均已经列入了我们相应的账户当中
have been included in our corresponding accounts.

例如管理部门认定
For example, the management department determines that

所有商品和劳务的销售均已入账
all sales of goods and services have been recorded

并且已经应当列到了报表当中
and listed in the statement.

所以完整性认定所涉及的事项
Therefore, the matters involved in the integrity determination are

以发生认定所涉及的事项刚好相反
just opposite to those involved in the occurrence determination.

完整性认定涉及的是什么
What is the omission involved in the integrity determination

是漏计 也就所谓的低估
is also the so-called underestimation.

而发生认定涉及的是高估
The occurrence of recognition involves overestimation,

所以两者是完全不一样的
so the two are totally different.

也就是说后面我们会说
That is to say, later we will say that this

这跟我们所选择的审计程序
is also very different from

也会存在很大的差别
the audit procedures we choose.

第三个是准确性认定也就是说
The third is the determination of accuracy,

我们的交易和事项它的金额都是准确的
which means that the amount of our transactions and events is accurate.

所以由这一个认定所推导出的审计目标
Therefore, the audit objective derived from this determination

是已记录的交易是按正确的金额反映的
is that the recorded transactions are reflected in the correct amount.

比方说如果在销售价格中发出商品的数量
For example, if the quantity of goods issued in the sales price

与账单上的数量不符
is not consistent with the quantity on the bill,

或是开账单时使用了
or the wrong sales price is used

错误的销售价格
when the bill is issued,

或者说价格正确 数量正确
or the price is correct, the quantity is correct,

可是你算错了
but you have miscalculated,

这样子都会导致我们销售日记账中
which will cause the amount recorded

记录的金额是错误的
in our sales journal to be wrong.

所以违反了这个目标
So it's against the goal.

第四个是截止测试
The fourth is the cut-off test.

截止是什么意思
What does cut-off mean?

就是截止认定推导出来的审计目标是
That is to say, the audit objective derived from the closing determination

接近于资产负债表日的交易记录与恰当的期间
is to record the transactions close to the balance sheet date in the appropriate period,

在每个期间之间进行正确截止
and make the correct closing between each period.

如果本期交易推到下期
If the current transaction is pushed to the next period,

或者下期交易推到本期都违反了截止目标
or the next transaction is pushed to the current period, it violates the deadline target.

那当然了 针对截止目标或者截至认定
Of course, our auditor's audit procedure is also called

我们审计师的审计程序
the cut-off test

也就称之为截止测试
for the cut-off target or determination.

这个我们后续再会说
We'll talk about that later.

第五个是分类
The fifth is classification.

有分类认定推导的审计目标是
The audit objective derived from classification

被审计单位记录的交易经过适当的分类
is that the transactions recorded by the audited unit

记录与恰当的账户当中
are properly classified and recorded in the appropriate accounts.

比如说将现销记录为赊销
For example, recording cash sales as credit sales

将出售经营性固定资产所得的收入
and recording the income from the sale of operating

计入营业收入
fixed assets into operating income

这都违反了我们交易分类的那个目标
violate the goal of transaction classification,

所以导致了我们分类的一个错误
which leads to a mistake in our classification,

这也是不行的
which is also not good.

这是我们说第一个层次的认定
This is the audit objective derived

推导的审计目标
from the first level of identification.

那么紧接着第二个层次就是
Then, the second level is the identification

已期末账户余额相关的认定
and specific audit objectives

及其具体审计目标
related to the ending account balance.

我们也可以分为四个问题
We can also divide into four problems.

第一个是针对存在
The first is for existence,

由存在认定推导的审计目标是
the audit goal derived from existence determination

期末记录的金额确实存在
is that the amount recorded at the end of the period does exist.

比如说如果不存在某顾客的应收账款
For example, if there is no account receivable for a customer,

你在编制应收账款试算平衡表的时候
and you include it in your trial balance of accounts receivable,

把它列进去了
that is a clear violation

那显然违反了存在性目标
of the existence objective.

当然也就存在一个高估的问题
There is, of course, a problem with overestimation.

第二个是权利和义务
The second is rights and obligations.

就是由权利和义务认定推导审计目标是
The audit objective derived from the recognition of rights and obligations

资产归属于被审计单位
is that the assets belong to the auditee,

负债属于被审计单位的义务
and the liabilities are also the obligations of the auditee.

比如说将他人寄售的商品
For example, the recording of consigned goods

记录被审计单位的存货当中
in the inventory of the audited

那就违反了权利的目标
entity violates the object of the right.

将不属于被审计单位的债务进入到账内
Accounting for debts that are not part of the company being audited

那也违反了义务目标
also violates the obligation target.

所以这都会导致高估
So that leads to overestimation.

第三个方面是完整性
The third aspect is the integrity.

由完整性认定推导的审计目标是
The audit objective derived from the integrity determination

已存在的金额均已记录
is that all the existing amounts have been recorded.

比如说存在某顾客的应收账款
For example, if there is an account receivable for a customer,

但是你在编制应收账款试算平衡表的时候
but you don't include it

你没有把它列进去
in your trial balance of accounts receivable,

这就是违反了完整性目标
that violates the integrity goal.

也就是会导致我们的应收账款的低估
This can also lead to undervaluation of our accounts receivable.

最后一个是计价和分摊
The last one is valuation and apportionment,

它指的是资产负债和所有权益
which refers to the inclusion of assets, liabilities and all equity

以恰当的金额 包括在财务报表当中
in the financial statements in the appropriate amounts,

已知相关的计价或分摊调整已恰当记录
and the known accounting or apportionment adjustments have been properly recorded.

我们可以举个例子
For example, in the balance sheet,

在资产负债当中应收账款按原值列
accounts receivable are listed by their original value

而不是按净值列
rather than by their net value.

那这样子的话呢我们也影响了
In this case, we also affect

计价分摊目标的实现
the realization of the valuation and allocation goal.

这也是不可以的
This is also not allowed.

当然我们要强调一点
Of course, we would like to emphasize

各类交易和事项以及账户余额的认定
that the identification of various transactions and events and account balances,

它再正确也只是为我们列报
even if it is correct,

打下了一个必要的基础
only provides a necessary basis for our presentation.

但是 有可能列报不正确
However, it is possible that

我们前面正确也是没有意义的
the presentation is incorrect and our previous evidence is meaningless.

因此我们要求专门去检查
So we want to check the disclosure and presentation

被审计单位的披露和列报是否正确
of the auditees is correct,

所以即使注册会计师是审查了
so even though this is a review of

各类交易和账户的认定
all kinds of trades and the verification of accounts,

实现了交易和账户余额层次的具体审计目标
and implement the specific transactions and account balances level audit target,

也不意味着我们可以对报表
doesn't mean that

发表一个正确的意见
we can report a correct opinion,

我们还需要去看列报的正确性
we need to see the correctness of the presentation.

因此我们来看一下
So let's take a look at what the identification and specific audit objectives

已列报相关的认定及其具体的审计目标有哪些
are related to the presentation.

同样包括以下四点
It also includes the following four points.

第一个 发生及权利和义务
The first is occurrence and rights and obligations.

如果将没有发生的交易事项
It is a clear violation of this objective

获与被审单位无关的交易和事项
to include transactions

包含在报表当中
that did not occur or

那显然违反这个目标
that are not relevant to the unit under review.

比如说我们复核董事会会议记录中
For example, if we check whether the mortgage of fixed assets

是否记载了固定资产的抵押事项
is recorded in the minutes of the board meeting,

那么询问管理层
then we ask the management

固定资产是不是抵押了
whether the fixed assets are mortgaged,

即是对列报的权利认定的运用
which is the application of the right identification.

因为你抵押之后
Because when you mortgage it,

说明权利就受到限制了
the claim is limited,

所以这个你必须在报表当中把它列出来
so you have to list it in the statement,

把它披露出来
you have to disclose it.

如果不披露那就不行了
Not if you don't disclose it.

如果你拒不整改
If you refuse to rectify,

那当然我们要考虑审计意见
then of course we should consider the audit opinion

给你来一个不好的审计意见
and give you a bad audit opinion.

第二个是完整性
The second is completeness.

如果应当披露的事项没有包含在报表当中
If the things that should be disclosed are not included in the financial statements,

就没有在财务报表当中披露
they are not disclosed in the financial statements,

那肯定是违反这个目标的
which is definitely against this goal.

比如说检查关联方和关联交易
For example, examine related parties and related transactions to

以验证其在财务报表当中
verify that they are fully

是否得到充分披露
disclosed in the financial statements.

那就是对列报的一个完整性认定的运用
That is the use of an integrity determination of the presentation.

第三个方面是分类和可理解性
The third area is classification and understandability.

也就是说财务报表信息
That is to say,

有没有被恰当的列报和描述
whether the financial statement information has been properly presented and described,

你披露内容表达是不是清楚
whether you disclose the content of the expression is clear.

比如说检查存货的主要类别
For example, check whether the main categories

是否已经披露这是一方面
of inventory have been disclosed. This is one aspect.

还有是不是将一年内到期的
Whether or not to classify long-term liabilities

长期负债列为流动负债
that mature within a year as current liabilities

这些都是对列报的分类
is an application of the classification

和可理解性认定的一个运用
and intelligibility of presentation.

那么最后一点就是
Then the last point is the question

即准确性和计价的问题
of accuracy and valuation.

也就是说对财务信息和其他信息
That is to say we have to make fair disclosure

我们要做公允披露
of financial information

而且金额必须是恰当的
and other information and the amount has to be appropriate.

比如说我们要检查财务报表附注
For example, we need to check whether the notes in the financial statements

是否分别对原材料 在产品 产成品等
properly account for the inventory cost accounting methods

存货成本核算方法做出恰当说明
of raw materials, in-process products, finished products, etc.

这样就是对列报的准确性
This is an application of the accuracy

和计价认定的一个运用
and valuation of the presentation.

因此说我们审计师就要
Therefore, our auditors need to

分别针对这三个层次的认定
implement our review process for each

实施我们的审计程序
of these three levels of identification,

这样我们就可以对报表是否公允表达
so that we can express our opinion on

发表意见了
whether the statements are fairly presented.

所以说财务报表审计的具体审计目标
Therefore, the specific audit objectives of the financial statement audit

非常重要
are very important,

这直接关系到我们后续审计程序的选择问题
which is directly related to the selection

关系到我们总体审计目标能不能实现的问题
of our follow-up audit procedures and the realization of our overall audit objectives.

好的 同学们
Ok, class,

第二个知识点就学到这里
that's all for the second point.

谢谢大家
Thank you.