7.5 Perform the preliminary analysis procedure在线视频

各位同学 大家好
Dear students,

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

本节我们来重点学习一下
In this section, we will focus on

第七章的知识点重大错报风险的含义
the meaning of the risk of material misstatement in chapter 7.

所谓重大错报风险就是指
The so-called material misstatement risk refers to

财务报表在审计前存在重大错报的可能性
the possibility of material misstatement in the financial statements before the audit.

我们具体的可以分为两个层次
Specifically, we can be divided into two levels:

一个是报表层次的重大错报风险
one is the risk of material misstatement at the reporting level,

一个是认定层次的重大错报风险
and the other is the risk of material misstatement at the identification level.

根据我们中国注册会计师审计准则
According to our Chinese certified public accountants auditing standards

第1211号了解被审计单位及其环境
no. 1211 to understand the auditees and its environment

并评估重大错报风险的要求
and assessing the requirements of the material misstatement risk,

在设计审计程序以确定财务报表
in the design of the audit procedures to determine

整体是否存在重大错报前
whether the financial statements as a whole is former major fault,

注册会计师应当从财务报表层次
certified public accountants shall be from the financial statement level

和各项交易账户余额列报和披露的认定层次
and presentation and disclosure of the trading account balance level

考虑重大错报风险
consider the risk of material misstatement.

首先来看一下
First, let's look at

什么是财务报表层次的重大错报风险
what is the material misstatement risk at the financial statement level.

财务报表层次的重大错报风险
Financial statements of material misstatement risk

与财务报表整体存在广泛的联系
associated with financial statements as a whole exists widely,

它可能影响多项认定
it may affect many concluded

此类风险通常以控制环境有关
that this type of risk is often associated with control of the environment,

比如说管理层缺乏诚信
such as lack of management integrity,

治理层形同虚设
management layer can be evaded

而不能对管理层进行有效监督等等
and cannot to effective supervision and management, etc.,

当然也可能跟其他因素有关
of course, may also be associated with other factors,

比如说经济萧条
such as depression,

企业所处行业处于衰退期
enterprise industry in recession,

所以报表层次重大错报风险
so the report level of material misstatement risk

难以被具体界定于
is difficult to be specific definition

某类具体认定层次的风险
in some kind of specific recognition level of risk,

这个风险有可能跟一个或多个不同的认定
the risk may be different from one or more

发生重大错报的可能性相关
of the possibility of material misstatement.

注册会计师在评估报表层次
when CPA assess the risk of material misstatement at the reporting level

重大错报风险的措施包括什么呢
What measures should be taken

第一个你要考虑审计项目组
First you have to consider the audit team

承担重要职责的人员的
to undertake important responsibilities of personnel's

学识技能和能力
skills and abilities of learning,

还有是否需要专家介入
whether you need and expert intervention,

考虑给予业务助理人员
consider giving you a business assistant personnel

适当程度的监督和指导
appropriate levels of supervision and guidance,

以及考虑是否存在怀疑
and consider whether there is any doubt

被审计单位持续经营假设
on the rationality of the auditees going-concern assumption

合理性的事项和情况等等
reasonly matters and situation, and so on

认定层次的重大错报风险
that level of risk of material misstatement.

注册会计师同时要考虑
At the same time, certified public accountants should consider

各类交易 账户余额
all kinds of transactions and account balances

列报认定层次的重大错报风险
and report the risk of material misstatement at the recognition level.

考虑的结果直接有利于注册会计师
The result of the consideration is directly conducive to the certified public accountants to

确定认定层次上实施的进一步
determine the nature and time range

审计程序的性质时间范围
of further audit procedures at the recognition level.

注册会计师在各类交易 账户余额
Certified public accountants (CPAs) at the recognition level of presenting all kinds of transactions and account balances

列报认定层次获取审计证据
obtain audit evidence

以便在审计工作完成时
so as to when the audit work is completed,

以可接受的低审计风险水平
at an acceptable low level of audit risk

对报表整体发表意见
express their opinions on the overall statements

我们又可以把认定层次的重大错报风险
We can also subdivide the identification level of material misstatement risk

细分为固有风险跟控制风险
into inherent risk and control risk.

什么叫固有风险
What is inherent risk?

固有风险是指假设不存在相关内控
Inherent risk is to point to assume that there is no related internal control,

无论该错报单独考虑
no matter the misstatement considered separately,

还是连同其他错报构成重大错报
or together with other misstatement constitute a material misstatement,

某一认定发生重大错报风险的可能性
a recognized the possibility of material misstatement risk,

某些类别的交易账户余额列报
some categories of presentation

及其认定的固有风险很高
and recognized the inherent risks of trading account balance is very high,

比如说复杂的计算比简单的计算
such as complex calculation

出错的可能性更大
is greater than the possibility of a simple calculation error

受重大计量不确定影响
influenced by significant measurement uncertainty,

会计估计发生错报的可能性就更大
accounting estimates the possibility of misstatement is even greater,

产生经营风险的外部因素
external factor in the production of management risk,

也可能影响固有风险
may also affect the inherent risk,

这类风险一般以被审计单位
Such risks are generally related to such factors as the credibility of

管理当局的诚信程度
the management of the auditee,

管理当局对财务报告可靠性的态度
the management's attitude to the reliability of financial reports,

被审计单位业务的复杂程度
the complexity of the business of the auditee,

以及所在行业的特征等等
and the characteristics of the industry in which the auditee works.

这些因素有关
this factors are related

另外一个就是我们的控制风险
The other is our control of risk.

控制风险是什么意思
What does it mean to control risk?

就是某项认定发生重大错报
Is a material misstatement that happen,

无论该错报单独考虑
no matter the misstatement considered separately,

还是连同其他错报
or together with other misstatement

构成重大错报风险
constitute a material misstatement risk,

而该错报没有被单位的内部控制
and the misstatement is not unit of internal control

及时防止发现并纠正的可能性
to prevent the possibility of found and corrected in time,

所以控制风险的高低取决于
so the control of risk depends on

与财务报表编制有关的
the internal control and

内部控制设计和运行的有效性
the preparation of financial statements the validity of the design and operation,

我们这要强调一点
we this to emphasize that

我们内部控制对错报
our internal control right and wrong,

它的功能一定要按顺序来讲
and it functions must be in order,

首先是能不能防止
the first is can prevent,

接下来能不能发现
then can be found,

发现了能不能纠正
found can be corrected,

但最好内控是直接能够防止
but directly to prevent internal control is the best,

其次是能够发现
second is the ability to find,

实在你防止不了能够发现
can't prevent you can discover,

然后再不行
Then no,

发现了你总得纠正
found you have to correct,

如果防止发现纠正都做不到
if prevent found correct all can't do that,

那这个内控基本就形同虚设了
that the internal control basic decoration,

那个内控风险就非常高了
the internal control risk is very high,

我们说内控本身具有局限性
we say that the limitations of internal control,

所以某项认定它的控制风险
so that a risk that its control

一定是始终存在的
must be always there,

所以现在企业为了保证
so now the enterprise in order to ensure

经营管理活动顺利有效进行
smooth operation and management activities effectively

都建立了内部控制
established the internal control,

健全的内部控制存在
perfect the internal control

有利于防范和检查交易和事件的发生
to prevent and check transactions and events

及其处理过程当中的一个差错
and its process of a mistake,

但是内部控制这种能力是有限的
but the internal control ability is limited,

主要原因在于什么
the main reason is what?

第一个 在决策时存在人为判断
First, there is human judgment in decision making.

那么人为判断就可能出现错误
Then human judgment may be wrong,

也就是人为的错误或者失误
that is, human error or error

可能会导致我们内控的失效
may lead to the failure of our internal control.

这其一 其二
Secondly, the internal control

可能由于两个或更多的人员进行串通
may be avoided due to the collusion of two or more personnel

或者管理层凌驾于内控之上
or the management's overrunning of internal control,

导致我们内控被规避了
which will lead to the

这些都会导致我们内控形同虚设
virtual existence of our internal control

导致我们内控没有办法防止
and the failure of our internal control to prevent,

发现并纠正重大错报
detect and correct material misstatement.

所以需要特别说明的是
So the need of special note is,

在现实当中由于固有风险和控制风险
in reality due to the inherent risk and control risk

不可分割地交织在一起
is inextricably intertwined,

有时没有办法单独进行评估
sometimes there's no way to evaluate alone,

所以一般意义上来讲
so the general sense,

审计准则通常不再单独提到
auditing standards are usually no longer separate mentioned

固有风险和控制风险
inherent risk and control risk,

而将其合并称之为重大错报风险
and call its consolidated material misstatement risk,

但是这并不意味着注册会计师不可以
but this does not mean that the certified public accountants can not

单独对固有风险跟控制风险进行评估
separate to evaluate inherent risk and control risk,

相反我们既可以对两者进行单独评估
on the contrary we can evaluate both individually,

也可以对两者进行合并评估
can also be merged with both evaluation,

也就是在认定层次上需要单独评估
also is at that level need assessment alone,

我们对它进行单独评估
We evaluate it individually and we

需要合并的时候我们就要对它进行合并
need to merge it when we need to merge it.

以上就是这个知识点全部内容
The above is all the content of this knowledge point,

谢谢大家
thank you!