5.3 The process of achieving audit objectives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 auditing class.

我们今天要学习的是第五章知识点
What we are going to learn today is the knowledge of chapter five,

审计目标的实现过程
the realization process of audit objectives.

在确定了审计目标之后
After the audit objectives are determined,

注册会计师就要开始收集审计证据了
the CPA will start to collect audit evidence,

从而为实现具体审计目标和
so as to lay a foundation for the realization

总体审计目标打下基础
of the specific audit objectives and the overall audit objectives.

那么审计证据的收集
Therefore, the collection of audit evidence is realized

是在审计过程当中实现的
in the audit process,

审计目标的实现与审计过程密切相关
and the realization of audit objectives is closely related to the audit process.

因此我们具体说起来
As a result,

审计过程可以分成以下这么几个阶段
the audit process can be divided into the following stages.

第一个是接受业务委托
The first is to accept business entrustment,

第二个是计划审计工作
the second is to plan audit work,

第三个是实施风险评估程序
the third is to carry out risk assessment procedures,

第四个是执行控制测试和交易实践测试
the fourth is to carry out control tests and trading practice tests,

第五个是执行实质性分析程序和余额细节测试
the fifth is to carry out substantive analysis procedures and balance details tests,

最后一个是完成审计工作和出具审计报告
and the last is to complete the audit work and issue audit reports.

那我们接下来看一下
So let's take a look at

在每个阶段我们具体大概应该做什么
what exactly we should be doing at each stage.

第一个阶段接受业委托
The first stage is to accept the commission.

会计事务所应当按照执业准则的规定
An accounting firm shall,

谨慎的决定是否接受或保留某客户
in accordance with the code of practice,

或者是某一个具体业务
prudently decide whether to accept or retain a client or a particular business.

那么在接受委托前
So before accepting authorization,

注册会计师应当初步了解审计业务环境
certified public accountant shall be preliminary understanding of audit business environment,

包括了解业务约定事项 审计对象特征
including the understanding of the business agreement, the expected user's requirements,

使用的标准 预期使用者的需求
audit object characteristics, the use of standard,

责任方还有及其环境的相关特征
responsibility and related characteristics and its environment,

以及可能对审计业务产生重大影响的
and may have a significant impact on

事项 条件 交易 惯例等等
auditing business matters, conditions, trading, practices, and so on.

那么在了解后认为符合专业胜任能力
Then, after understanding, CPA believe that it meets the professional competence,

还有符合独立性和应有的职业关注等
independence, and due professional attention

职业道德要求
and other professional ethics requirements.

并且你承接这个业务的时候
Then,

我们才可以将这个业务进行承接下来
we can take over the business when you take over the business,

这是我们第一个阶段
which is our first stage.

第二阶段就是我们的计划审计工作
The second stage is to

业务接下来之后
plan the whole audit

接下来对整个审计进行计划了
after we plan the audit work business.

那么审计计划工作非常重要
Audit plan is very important to work,

计划不周不仅会导致盲目实施审计程序
not attentive will not only lead to blind implementation of the audit process,

无法获取充分适当的审计证据
cannot obtain sufficient appropriate audit evidence

以将审计风险降到我们可接受的水平
to the audit risk to our acceptable level,

从而影响审计目标的实现
thus further influence to achieve the goals of the audit,

而且还有可能会浪费有限的审计资源
but they may also waste the limited resources of audit

增加不必要的审计成本
to increase unnecessary audit cost,

影响审计工作的效率
affect the efficiency of audit work.

因此对于任何一项审计业务
Therefore, for any audit business,

注册会计师在执行具体审计程序之前
before the implementation of specific audit procedures,

都必须根据具体情况
certified public accountants must, according to the specific circumstances,

制定科学合理的计划
formulate a scientific and reasonable plan

使得审计业务以有效的方式得到执行
to enable the audit business to be implemented in an effective way,

这就是审计计划的重要性
which is the importance of the audit plan.

那么一般来讲计划审计工作包括
In general, then, planning an audit involves initiating initial business activities

在本期审计业务开始时开展初步业务活动
at the commencement of the current engagement.

但最重要的是
But the most important thing is to

要制定总体审计策略和具体审计计划
develop an overall audit strategy and a specific audit plan.

但我们要强调的是审计计划工作
But we would like to emphasize that the audit planning exercise

不是审计业务的一个孤立阶段
is not an isolated phase of the engagement.

它是一个持续的不断修正的过程
It is a process of continuous revision

它贯穿于整个审计业务的始终
throughout the whole engagement process.

第三个就是实施风险评估程序
The third is to implement a risk assessment process.

审计准则规定
The auditing standards stipulate that

注册会计师必须实施风险评估程序
certified public accountants must carry out the risk assessment procedure,

以此作为评估报表层次和认定层次
which serves as the basis for the assessment of the report level and the identification

重大错报风险的基础
of the risk of material misstatement at the level.

也就是风险评估程序是什么呢
So what is the risk assessment process?

是注册会计师实施的
It is a procedure implemented by certified public accountants

了解被审计单位及其环境
to understand the auditee and its environment

并评估报表重大错报风险的这么一种程序
and to evaluate the risk of material misstatement in statements.

所以我们说这个风险评估程序
So the risk assessment process

是我们一定要去执行的程序
is something we have to do.

其中了解被审计单位及其环境
Among them, understanding the auditees and their environment

特别是为注册会计师在许多环节
provides a very important basis for certified public accountants

作出职业判断提供一个非常重要的基础
to make professional judgment in many aspects.

那么具体来讲
In particular,

风险评估程序主要包括以下两个部分
the risk assessment process consists of the following two parts.

第一 了解被审计单位的经营战略
First, understand the business strategy

和经营过程 并评价风险
and business process of the auditee and evaluate the risks.

为了适当的评价财务报表中错报的风险
In order to properly assess the risks of misstatement in the financial statements

并解释整个审计过程中所获得的资料
and to interpret the information obtained during the entire audit process,

了解被审计单位的经营战略和
it is important to understand

经营过程就非常重要
the business strategies and processes of the auditees.

比如说注册会计师应当研究
For example, certified public accountants should

被审计单位的经营模式 商业模式
study the business model and business model of the auditees,

然后再来执行分析程序
then carry out the analysis process,

然后再跟其他对手进行比较
and then compare it with other competitors,

尤其是跟它的同行业最牛的
especially the best in the industry,

还有平均水平等等
the average level and so on.

都可以进行比较
That way we might

这样我们可能就能够了解
be able to see

他的哪些财务数据是正常的
which of his financial figures

或者不正常的 这是一个
are normal or not.

另外 注册会计师必须理解被审单位所在行业
In addition, the CPA must understand the specific accounting requirements

它所特有的会计要求
and practices of the industry

一些特有的会计惯例
in which the audited entity is located.

比如说当审计一家保险公司的时候
When auditing an insurance company, for example,

注册会计师必须了解如何计提损失准备
a CPA must know how to prepare for losses.

在注册会计师了解了
After the CPA understands

被审计单位所在的行业和经营战略后
the industry and business strategy of the auditees,

他就能够评价财务报表的错报风险了
he can assess the risk of misstatement in the financial statements.

我们可以举个例子
We can give you an example.

如果被审计单位正在扩张销售收入
If the company being audited is expanding its sales revenue,

其手段是什么
what are its means?

像信用等级低的顾客销售
Selling to customers with lower credit ratings?

我们注册会计师就应当对其
Certified public accountants should evaluate the risk of misstatement

应收账款可变现净值的错报风险评价为高
of net realizable value of accounts receivable as high,

并且对这一领域扩大我们的审计测试范围
and expand the scope of our audit tests in this field.

这是第一个阶段
This is the first stage.

了解被审计单位及其环境之后
After understanding the auditee and its environment,

我们接下去就要了解内控评价内控风险
we must next understand the internal control evaluation of internal control risk.

如果被审计单位在计算机运行和业务处理方面
If the auditee has effective control

拥有有效的控制
over computer operation and business processing,

财务报表错报风险就会降低
the risk of misstatement in financial statements will be reduced.

在审计理论与实务当中
What is the most important and widely accepted concept

一个最重要的而且被普遍接受的理念是什么
in auditing theory and practice?

被审计单位内部控制的功能
The more complete the internal control function of the auditee,

越全越没有漏洞 越没有缺陷越好
the fewer loopholes there are, and the more defects there are, the better.

它就可以产生越可靠的财务信息
The more reliable financial information it can produce,

它的资产安全 它的会计记录
the safer its assets will be,

也就越完整 越安全
and the more complete and secure its accounting records will be.

所以注册会计师必须了解内控
So certified public accountant must understand the internal control

并评价内控有效性
and evaluate the effectiveness of internal control.

这个过程我们称之为评价控制风险
This process is called assessing and controlling risk.

如果内控被认为是有效的
If internal controls are considered effective,

控制风险计划估计水平就可以降低
the level of risk control plan estimation can be reduced,

这个时候我们收集的审计证据就可以少一点
and we can collect less audit evidence at this time.

第四个阶段是执行控制测试
The fourth stage is the execution control test

和交易实质性测试
and the transaction substantive test.

当内控被认为是有效的时候
When internal controls are considered effective,

注册会计师要为降低控制风险
the CPA has to justify the reduction of the risk of control,

计划评估水平提出正当理由
the level of planned evaluation,

这个时候你还要对内控的有效性进行测试
and you have to test the effectiveness of the internal controls,

所以这就称之为控制测试
so this is called a control test.

当然控制测试跟了解内控是不一样的
Of course, control testing is not the same as understanding internal control,

这个我们后续会提及
which we will talk about later.

注册会计师还可以通过验证交易金额
The CPA can also evaluate the transaction records of the audited entity

来评价被审单位的交易记录
by verifying the transaction amount,

这就称之为交易实质性测试
which is called the transaction substantive test.

比如说注册会计师将销售发票
For example, a certified public accountant

副本上的销售单价
tests the accuracy of a sales transaction

已经核准的价目表进行比对
by comparing the unit price of a sale on a copy of a sales

来测试销售交易的准确性
invoice with an approved price list.

这个与前一段所说的控制测试一样
This is the same as the control test described

这个也是用来做什么
in the previous paragraph and

来满足与销售交易相关的审计目标当中的
is used to meet the accuracy goal

准确性目标 这是一个
in the audit objectives related to the sales transaction.

我们是特别需要强调的是在实践当中
In particular, we need to emphasize that in practice,

我们注册会计师其实会同时执行
CPAs actually perform both the

控制测试跟交易的实质性测试
control test and the substantive test of the transaction,

这也就称之为双重目的测试
which is also known as the dual-purpose test.

这样是为了节约时间 节约资源
This is to save time, save resources

提高审计效率
and improve audit efficiency.

第五个执行实质性分析程序和余额细节测试
Fifth, perform substantive analysis procedures and balance detail tests.

分析程序是什么
What is an analytical procedure?

它是使用比较关系来评价账户余额
It USES a comparison relationship to evaluate

或其他数据是不是合理
whether an account balance or other data is reasonable.

比如说我们审查销售日记账
For example, we review the sales journal,

寻找金额巨大的销售交易
look for large sales transactions,

然后 将各月销售总额与上一年度
and then compare the total sales for each month

相同月份进行比较
with the same month of the previous year.

可以同时为销售交易准确性目标
It provides some level of assurance

还有和应收账款准确性目标
for both the sales transaction accuracy goal

提供某种程度的保证
and the accounts receivable accuracy goal.

如果公司一直在使用错误的销售价格
If the company has been using the wrong selling price,

当然这个就可能发生一个重大的差异
of course, a significant discrepancy can occur.

另外一个就是余额细节测试
The other is the balance detail test.

余额细节测试是专门用于测试财务报表
Balance detail test is a specific procedure used to

余额中的金额错报的一种具体程序
test the misstatement of amounts in the balance of financial statements.

它以应收账款准确性目标相关
It is related to the accuracy goal of accounts receivable.

当然我们举例子说应收账款
Of course, let's take accounts receivable as an example.

如果余额测试是准确的
If the balance test is accurate,

通常来讲我们这个账户信息也是准确的
generally speaking, our account information is also accurate.

我们说发现错报最终是要依靠
We say that finding a misstatement ultimately

余额细节测试来解决这个问题
relies on a balance detail test to solve the problem.

所以余额细节测试对审计的执行是至关重要的
So balance detail testing is critical to audit execution.

绝大多数获得的证据
Most of the evidence obtained

都来源于被审计单位以外
is from outside the audited entity,

所以余额细节测试它的可靠性是非常高的
so the reliability of the balance detail test is very high.

最后第六个阶段是
Finally, the sixth stage is to

完成审计工作和出具审计报告
complete the audit work and issue the audit report.

注册会计师在完成了每一个审计目标和
After the CPA has completed the audit of each audit target

每一个报表帐户的审计之后
and each statement account,

就有必要将所获得的信息全部综合起来
it is necessary to combine all the information obtained

形成对报表是否公允反映一种总体结论
to form an overall conclusion on whether the statement is fair or not.

结论形成之后
After the conclusion is formed,

当然需要跟被审计单位进行沟通
it is of course necessary to communicate with the auditee.

如果你认为存在错报漏报
If you think there is any misstatement or omission,

你要他进行调整
you should ask him to make adjustments.

如果他拒不调整
If he refuses to adjust,

那当然注册会计师就要根据
then of course the certified public accountant should

最终的这个错报漏报的情况
choose the audit opinion

去选择审计意见
according to the final misstatement and omission,

最终出具审计报告
and finally issue the audit report.

所以这个过程当中其实很长
So it's a long process.

比如说它可以收集评价执行审计业务当中
For example, it can collect, evaluate and execute the audit evidence

收集到的审计证据
collected in the audit services,

然后复核审计工作底稿
and then review the audit working papers,

甚至于审计期后事项汇总审计差异
or even summarize the audit differences after the audit period,

然后提请被审单位调整或作出适当的披露
and then request the audited unit to adjust or make appropriate disclosure,

形成审计意见 编制审计报告
so as to form audit opinions and prepare audit reports.

那么为了实现审计目标
In order to achieve the audit goal,

我们还需要运用职业判断
we also need to use professional judgment

将所收集的各种审计证据
to conduct a comprehensive evaluation

进行一个综合的评价分析
and analysis of all kinds of audit evidence collected,

最终形成审计意见
finally form the audit opinion,

最后出具恰当的审计报告
and finally issue the appropriate audit report.

好的 同学们 本知识点就到此为止
Ok, class, that's all for now.

谢谢大家
Thank you.