7.3 Perform the preliminary analysis procedure在线视频

各位同学 大家好
Hello, everyone

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

接下来我们要学习
And then we're going to look at

第七章的执行初步分析程序
the implementation of the preliminary analysis procedure in chapter 7.

什么叫分析程序
What is an analyzer?

分析程序是指审计人员通过分析
Analysis procedure refers to auditors by analyzing the internal relationship

不同财务数据之间以及财务数据
between different financial data

与非财务数据之间的内在关系
and between financial data and non-financial data.

对财务信息作出的评价
and evaluate financial information

分析程序还包括在必要时对识别出的
The analytical procedure also includes, where necessary, the investigation of relationships identified

与其他相关信息不一致
that are inconsistent with other relevant information

或与预期值存在重大差异的
or significantly different from expected values,

也就是说存在重大波动的关系进行调查
i.e., that have significant fluctuations.

在审计计划阶段
In the audit planning stage,

分析程序可作为风险评估程序
the analytical procedure can be used as a risk assessment procedure

帮助审计人员了解被审计单位及其环境
to help auditors understand the auditee and its environment.

通过执行分析程序审计人员可以发现
Auditors can be found by performing analysis procedures,

财务报表的异常变化或者预期应该发生
the changes of financial statements or expectations

而未发生的变化
should not change

以识别潜在的重大错报风险的领域
in order to identify potential areas of material misstatement risk,

同时分析程序也可以帮助审计人员
and analysis program can also help the auditor

发现财务状况和盈利能力
found that the financial position and profitability,

发生变化的信息或者一些征兆
the information or some signs of change,

从而识别出一些可能表明被审计单位
to identify some may indicate

持续经营能力存在问题的事项和情况
a continued operation of the auditees ability matters and problems.

总的来讲执行分析程序的目的
Generally speaking, the purpose of the analysis procedure

主要有以下三点
is three points as follows:

第一个就是我们刚才说的
the first is what we just said.

用一种风险评估程序
When we use a risk assessment procedure

也就再了解被审计单位及其环境
to understand the audited-entity and its environment

并评估重大错报风险的时候
and assess the risk of material misstatement,

我们使用分析程序是用于评估重大错报风险的
we use the analysis procedure to evaluate the risk of material misstatement;

第二个就是当使用分析程序
The second is when using analysis program

比细节测试能更有效地将认定层次的
can more effectively than detailed testing will be considered

检查风险降到可接受水平时
when the level of detection risk to an acceptable level,

分析程序还可以作为实质性程序
analysis program also can be used as substantive tests,

这个时候我们就管它叫实质性分析程序
this time we'll call it a substantial analysis program,

所以在针对评估的重大错报风险
so on the evaluation of material misstatement risk,

实施进一步审计程序时
the implementation of further audit procedures,

注册会计师可以将分析程序
certified public accountants can be analysis program

作为实质性程序的一种
as a substantive tests,

单独或结合其他细节测试
alone or in combination with other details test,

具体收集充分适当的审计证据
specific collect sufficient appropriate audit evidence

以发现某一个项目或者报表
to find whether there is a certain project or statements

是否存在重大错报
material misstatement,

这个时候运用分析程序
at this time of the analytical procedures

可以减少细节测试的工作量
can reduce the workload detail test,

节约审计成本降低审计风险
Save the audit cost to reduce the audit risk,

从而使得我们的审计工作更具有效率
so as to make our audit work more efficient,

当然也能够提高我们审计工作的效果
of course, can also improve the effectiveness of our audit work;

第三个是在审计结束或者临近结束时
Third is near or at the end of the audit

对财务报表进行总体复核
for the overall review at the end of the financial statements,

注册会计师应当运用分析程序
certified public accountants should use analysis program

在收集的审计证据的基础上
on the basis of the audit evidence collected rationality

对报表整体的合理性作最终把关
for final check of the whole report,

评价报表是否仍然有一些重大错报
assessment report whether there are still some material misstatement,

没有被我们发现的可能性
are not we find the possibility of

在这个基础上
on the basis of this,

如果有那我们叫追加审计程序
if there are additional audit procedures that we call,

这样就可以为发表一个正确的审计意见
so that you can provide a correct audit opinion

提供合理的基础
and provide reasonable basis,

所以并不如实质性分析程序这样详细和具体
so are not as detailed and specific, such as the substantial analysis program

就这个阶段的分析程序往往集中在报表层次
in this phase of the analysis program is often focused on

用的是总括的数据
data report level with blanket,

什么叫总括数据
what do you mean all the data?

什么叫更细节的数据
What is more detailed data?

比如我们做一个电器企业
For example, if we are an electrical appliance enterprise,

总括数据有销售收入
the aggregate data has sales revenue,

总的销售收入就是总括数据
and the total sales revenue is the aggregate data.

更细的数据具体归类空调 冰箱等等
The more detailed data are classified into air conditioners, refrigerators and so on.

这些的分别的销售收入
The respective sales revenue

那属于比较细致的数据
of these is a more detailed data.

我们在做实质性分析程序的时候
When we do substantive analysis,

往往更多的是用一些更细的数据
we tend to use more detailed data,

而在风险评估阶段
while in the risk assessment stage,

跟总体复核阶段的分析程序
and in the overall review stage,

我们用的是报表层次的一些总括的数据
we use some summary data at the report level.

非程序用的不同目的决定了分析程序
Analysis program with different purpose determines

运用的具体方法和特点存在差别
the specific methods and characteristics of analysis program to use there is a difference,

值得说明是注册会计师在风险评估阶段
reason is in the stage of risk assessment
00:04:07,481 --> 00:04:09,713
和审计结束时的总体复核阶段
and certified public accountants audit at the end of the overall review stage
81

是一定要运用分析程序的
must use analysis program,

这是我们的准则所规定的
this is our guideline,

而在实施实质性程序的阶段
and in the implementation of substantive tests

到底是否使用分析程序
whether use analysis program,

这个根据审计师的职业判断自行决定
this according to the auditor's professional judgment to decide on their own,

这是一方面
it's on the other hand.

那另一个问题就是分析程序的种类
The other problem is the types of analysis procedures,

我们可以分为趋势分析法 比率分析法
which can be divided into trend analysis, ratio analysis,

合理性测试法以及回归分析法
rationality testing and regression analysis.

什么是趋势分析法
What is trend analysis?

趋势分析法就主要是通过
Trend analysis is mainly through

对两期或者连续数期的财务
the two or successive periods of financial

或非财务数据进行比对
or non-financial data comparison,

确定其增减变化的方向数额和幅度
to determine the direction of its changes in the amount and amplitude,

来掌握什么呢
to grasp what?

来掌握数据的变化趋势
To understand the trend of changes in the data

或者发现有没有异常变动
or to find out if there are any abnormal changes.

这是趋势分析法
This is trend analysis.

比率分析法是什么呢
What is ratio analysis?

就是结合其它有关信息
Is combined with any other relevant information

将同一报表内部或不同报表资金的
will be within the same statement or statements

相关项目结合起来
related project funds,

但这里面可以是财务数据跟财务数据之间
but between financial data and financial data,

进行比例计算
there may be a ratio calculation

也可以是财务数据跟非财务数据之间
it can also be between financial data and non-financial data

进行比例计算
rate calculation,

总之通过比例计算
in short, through the calculation of percentage

我们可以反映出数据之间的关系
we can reflect the relationship between the data

来发现异常情况
to find the abnormal situation,

来评价被审计单位的财务信息
to evaluate the auditees financial information,

比如说有些企业它的虚增销售收入的同时
such as some companies it inflated sales at the same time,

他可能销售成本也会跟着去虚增
he might go to the inflated cost of sales will follow,

这个没有办法检查
this is no way to check,

那么我们可以怎么做
so what can we do?

我们可以看一下它的能源消耗
We can have a look at its energy consumption,

比如说水 煤 电
such as water, coal, electricity,

这些非财务指标的消耗跟你的成本
the consumption of the non-financial indicators with your cost

跟你的销售收入之间的比例关系
with your relationship with the ratio between the sales revenue

是不是正常
is normal,

借此来发现一些财务造假的可能
to find some financial fraud may,

当然我们还可以举个例子
of course we can, for example,

比如说应收账款周转率
such as accounts receivable turnover ratio

反映销售收入与应收账款
reflects the ratio between the average sales revenue

平均余额之间的比例
and accounts receivable balances,

这个比例变小可能说明什么呢
the proportion of smaller may indicate?

说明应收账款回收速度较慢
Accounts receivable recovery speed is slow,

这样需要计提更多的坏账准备
so it needs more specific bad debt provision,

也有可能说明本期赊销销售收入
may also explain the current period of credit sales sales income

与期末应收账款余额存在错报
and the end of the balance of accounts receivable misstatement,

再一个方法就是合理性测试法
another method is the rationality test method,

什么叫合理性测试法
what is called the rationality test method?

就是通过彼此相关联的项目
It is through the items related to each other

或造成某种变化的各种变量
or the variables causing some change

测试某项目金额是否合理
to test whether the amount of money of a project is reasonable.

简单的合理性测试包括三个步骤
The simple rationality test consists of three steps:

第一 识别能够引起或者影响
first, identify the various variables that can cause or affect

被测试项目金额变化的各种变量
the change in the amount of the item under test,

然后再来确定变量与被测的
and then determine

项目之间的恰当关系
the appropriate relationship between the variables and the item under test.

最后将变量结合在一起
Finally, combine the variables together

对被测的项目做出一个评价
to make an evaluation of the item under test.

这是这种方法
This is the method.

最后一个是回归分析法
The last one is regression analysis.

回归分析法就是在掌握
Regression analysis

大量观察数据的基础上
is based on a large amount of observed data,

利用统计方法
by statistical method

建立因变量和自变量之间的
and between dependent variables and independent variables

回归表达函数式
established the regression expression function

然后利用回归方程式进行分析
then the regression equation is used for analysis.

这是这种方法
That is this method.

我们来看一下就是在风险评估当中
Let's look at in risk assessment

使用分析程序的具体要求
the specific requirements for using an analytical procedure.

我们前面已经提到
We have mentioned before that

在实施风险评估程序时
in the implementation of the risk assessment procedure

运用分析程序的目的是了解被审计单位
the purpose of applying the analytical procedure is to understand the auditee

及其环境并评估重大错报风险
and its environment and to assess the risk of material misstatement.

所以在这个阶段
Therefore, at this stage,

我们的分析程序是强制要求使用
our analytical procedure is mandatory

怎么运用呢
How to apply it?

我们可以将分析程序用作风险评估程序的时候
When we can use the analytical procedure as a risk assessment procedure,

可以将分析程序询问 检查
we can combine the analytical procedure with inquiry, inspection,

观察等程序结合起来
observation and other procedures

以获取对被审计单位及其环境的了解
to obtain the understanding of the auditee and its environment,

识别和评估财务报表层次
identify and evaluate the material misstatement risks at the financial statement level

及具体认定层次的重大错报风险
and the specific identification level.

在运用分析程序的时候
At the time of analytical procedures,

注册会计师应当重点关注
certified public accountant shall focus

关键的账户余额 趋势
on the key account balances, trends,

和财务比例关系这些方面
and financial proportion relationship between these aspects,

然后对它形成一个合理的预期
and then form a reasonable expectations for it,

并且与被审计单位记录的金额
and have been audited record amount

进行一个比对
for a comparison,

来看看这个趋势是不是正常的
look at the trend is normal,

如果分析程序的结果显示的比例 趋势
if the results of the analysis program display, trend,

与注册会计师对被审计单位
and the proportion of the registered accountant

及其环境的了解不一致
understanding of the auditees and environment,

而且被审计单位又没有办法
and the auditees and there is no way to

给出合理的解释
give a reasonable explanation,

或者没有办法获得相关的支持性文件证据
or there is no way to obtain the relevant supporting documents evidence,

我们注册会计师就应当考虑一下
Our certified public accountants should consider

这里面是不是存在一个重大的错报
whether there exists a significant misstatement,

比如说注册会计师根据对
such as certified public accountants according to

被审计单位及其环境的了解
the understanding of the auditees and environment

得知本期在生产成本中占较大比重的
that this represents a significant proportion of the cost

原材料成本大幅上升了
and raw materials in the production costs have risen sharply,

因此注册会计师预期在销售收入
so the CPA expected in sales

未有较大变化的情况下
under the condition of no obvious changes,

由于销售成本上升
due to the increasing cost of sales,

我的毛利率应该下降才对
the gross profit margin on I should fall,

但是注册会计师通过分析程序发现
but through the analysis of certified public accountants program, found that

本期与上期的毛利率变化不大
the gross profit margin on this issue with the previous change is not big,

如果管理当局没有办法提出合理解释
if the authorities have no way to put forward reasonable explanation,

我们注册会计师可能据此认为
we may believe, on the basis of certified public accountants

销售成本与销售收入存在重大错报风险
There is a risk of material misstatement between the cost of sales and the sales income,

对他应该给予足够的关注
so we should pay enough attention to it.

值得注意的是什么呢
What is worth paying attention to?

就是注册会计师是没有必要
It is not necessary for the CPA

在了解被审计单位及其环境的
to understand the auditees and their environment

每一个过程当中都使用分析程序
by using analytical procedures in every process.

比如说了解被审计单位及其环境里面
For example, to understand the auditees and their environment,

我们有一个对内部控制了解
we have an understanding of internal control.

在这个时候注册会计师一般
Generally, at this time the CPA

不需要使用分析程序
does not need to use analytical procedures .

具体来讲我们分析程序
Specifically we analysis program

一般有那么几个步骤
in general there are a few steps:

第一个识别需要运用
first identify the need to

分析程序的账户余额或交易
use the account balance or transaction analysis program,

到底哪些账户余额或交易需要运用分析程序
your account balance or transaction need analytical procedures

或者说可以运用分析程序
or can use analysis,

我们的一个规则就是
one of our rules is

他的这些财务数据跟比率之间
its financial data with ratio

要有一个稳定的可以预期的关系
can be expected to have a stable between the relationship,

那我们就可以去使用这个分析程序
then we can go to use this analysis program,

这第一
that is the first;

第二确定期望值 这个余额 这个比率
The second thing is to determine the expected value, the balance, the ratio

或者我们前面说的这个毛利率
or the gross margin that we talked about earlier,

你的期望值是多少你要先确定
what is your expected value and you have to determine it first,

这一步很关键
which is critical,

如果期望值确定是有问题的或者不合理的
if the expected value is questionable or unreasonable,

你后面这个可接受差异额
then you have this acceptable difference

或者说这个差异也是不准确的
or this difference is not accurate;

第三个确定可接受差异额
The third determines the acceptable amount of difference

这个确定可以接受差异额我们后面会提到
This determination of the acceptable amount of variance ,as we will see later

跟重要性水平是有关系的
is related to the level of materiality,

也就是在账户层面上的可容忍错报存在关联
that is, the tolerability of misstatement at the account level;

第四个是识别需要进一步调查的差异
The fourth is to identify differences that require further investigation;

第五个是调查异常数据关系
The fifth is to investigate anomalous data relationships

就是为什么有差异
That is why there is a difference,

这个差异能不能解释
whether this difference be explained,

是不是表明它存在一个重大错报
does it mean that there is a material misstatement;

第六个就是评价我们分析程序的
The sixth is to evaluate our analytical program.

一个这样的结果
one such result

所以风险评估过程当中运用的
So used in the risk assessment process

分析程序的特点是什么呢
what are the characteristics of the analytical procedures

风险评估程序当中运用分析程序的主要目的
The main purpose of the analytical procedure of risk assessment process is to

在于识别那些可能表明财务报表
identify those

存在重大错报风险的异常变化
who may indicate a risk of material misstatement of the financial statements changes,

因此所使用的数据的汇总性比较强
so the data used by the sum of the sex is strong,

其主要对象是财务报表中
its main object is

账户余额及其相互关系
the account balances in the financial statements and their mutual relations,

所使用的分析程序
the use of analysis program

通常包括对账户余额变化的分析
usually include the analysis of the account balance changes

并辅之以趋势分析和比率分析
and supplemented by trend analysis and ratio analysis,

与实质性分析程序相比
compared with the substantial analysis program i

在风险评估过程当中所使用分析程序
n the risk assessment process used by the analysis of application

所进行的这种分析它的精确度
of the analysis of its accuracy,

它的预期值的精确程度等等
its expected value of accuracy, etc.,

其实都是不太高的
are not too high.

我们这里有个例子
We here is an example,

我们提供了某公司1月份到12月份
we provides a company in January to December,

它的主营业务收入
its main business income

跟主营业务成本的一些数据
with some data advocate business wu cost,

我们通过这些数据
we through these data,

我们要问大家就是哪个月的
we have to ask you which month

主营业务收入和主营业务成本存在问题
is the main business income and the main business cost analysis

我们可以看到分析之后
we can see,

我们发现1月份跟12月份
we found that in January to December advocate

主营业务收入和主营业务成本
income and cost of main business

是我们的重点审计领域
is our key audit areas,

为什么呢
why?

因为我们通过计算毛利率
Because we found through calculating gross margin

发现全年平均毛利率仅仅是11.94
found average gross profit margin is only 11.94,

但是1月份就更低了
but would be much lower in January,

1月份只有3% 12月份是19.9
in January only 3% in December is 19.9 ,

且12月份的收入占全年收入的
and in December income accounted for the proportion of revenue

比重达到18.12
reached 18.12,

排除季节性因素之外
excluded from seasonal factors,

我们也可以知道1月跟12月份
we can also know the gross profit margin on January to December

它的毛利率是极端不正常的
it is extremely unusual,

所以这是我们的重点审计领域
so this is our key audit areas.

以上就是这个知识点的全部内容
The above is the entire content of this point,

谢谢大家
thank you!