16.3 The final evidence evaluation process在线视频

同学们 我们来学习《审计学》
Hello everyone. Let’s learn

第十六章 终结审计的知识点
the knowledge point that ends the audit in Chapter 16 final audit

最后的证据评价过程

The final evidence evaluation process

上两个知识点我们学习了
In the last two knowledge points, we have studied

关联方交易审计和期后事项审计
related party transaction audit and subsequent event audit

除了这两个之外
n addition to these two

注册会计师还要执行一系列的审计程序
the certified public accountant must carry out a series of audit procedures

才能够确定对被审计单位出具适当的审计报告
so as to decide to issue audit reports with appropriate opinions to the auditee

这些程序包括七个方面
These procedures include seven aspects:

一 执行最后的分析程序
1. Execute the final analyzer

二 评价被审计单位的持续经营能力
2. Evaluate the continuous operation ability of the auditee

三 获得被审计单位的管理层声明书
3. Obtain the management statement of the auditee

四 复核会计工作底稿
4. Review audit work draft

五 审计结果的最终评价
5. Final evaluation of audit results

六 评价财务报表的列报和披露
6. Evaluation of presentation and disclosure of financial statements

七 对该项审计业务进行独立复核
7. Independently review the audit business.

我们具体来看
Specificly

第一 执行最后的分析程序
First, execute the final analyzer

审计准则要求注册会计师在审计终结阶段
At the end of audit,Auditing standards require certified public accountants

必须执行分析程序
to carry out analysis procedures

它的主要目的是帮助注册会计师
The main purpose is to help certified public accountants

评估财务报表各组成部分的最终结论
evaluate the final conclusion of each component of the financial statements

和评价财务报表的总体列报
and evaluate the overall presentation of the financial statements

通常情况下这个时候执行的分析程序
Generally, the analysis procedure performed at this time

涉及审查是否收集了充分的证据
involves reviewing whether sufficient evidence has been collected

以应对审计计划阶段
to deal with the abnormal fluctuation

所识别账户余额的异常波动
of the account balance identified in the audit plan stage

并确定此前没有考虑到的
and determine

任何异常或意外余额
any abnormal or unexpected balance not previously considered

这些分析程序的结果可能暗示
The results of these analytical procedures may imply that

对某些账户余额需要收集更多的审计证据
more audit evidence needs to be collected for certain account balances

第二 考虑被审计单位的持续经营能力
Second, consider the continuous operation ability of the auditee

审计准则要求注册会计师有责任评估
Auditing standards require certified public accountant to assess

被审计单位一个合理的时间内
within a reasonable period of time

是否存在可持续经营的疑虑
whether there is doubt of sustainable operation

这个合理的时间通常是指
This reasonable time usually refers to

财务报表被审计后一年以上的时间
more than one year after the financial statements are audited

虽然这一评估要求在审计计划阶段进行
Although this assessment is required to be carried out in the audit planning stage

但是注册会计师也应该在审计终结阶段
at the end of the audit,the CPA should also

考虑这个问题
consider this issue

第三 获取管理层声明书
Third, obtain the management statement

管理层声明书是被审计单位管理层
The management statement is the statements on financial statements provided by the management

向注册会计师提供的关于财务报表的各项陈述
of the audited entity to the certified public accountant

它是在审计过程中
In the audit process.,it is formed

注册会计师与被审计单位管理层
between the certified public accountant and the management of the audited unit

就财务报表相关的重大事项
on major matters related to the financial statements

不断进行沟通而形成的
It is also formed by the continuous communication

审计准则要求注册会计师取得管理层声明
Auditing standards require certified public accountants to obtain management statements

其目的是使注册会计师确认管理层的口头陈述
It’s objective is to enable the certified public accountant to confirm the oral statement of the management

并确认管理层声明的持续适当性
and the continuous appropriateness of the statement of the management.

管理层声明书的主要内容包括
Main contents of the management statement:

有关财务报表的责任
Responsibility for financial statements

相关信息的完整性
Completeness of relevant information

确认计量和列报等问题
Confirmation, measurement and presentation

在实务中管理层声明书通常
In practice, the management statement is usually

由注册会计师事先草拟好
drafted by the certified public accountant in advance

让被审计单位财务负责人签署
and signed by the financial principal of the audited unit

值得注意的是无论是由于条件限制
Particularly,whether due to the restrictions of conditions

还是出于利润调节目的
or for for the purpose of profit adjustment

当管理层拒绝提供注册会计师
when the management refuses to provide the statements

认为必要的声明时
deemed necessary by the certified public accountant

注册会计师应当将其视为审计范围受到了限制
the certified public accountant shall regard it as the audit scope is limited

应当出具保留意见或无法表示意见的审计报告
and shall issue the audit report with qualified opinions or unable to express opinions

在这种情况下注册会计师应当评价
In this case, the certified public accountant shall evaluate

审计过程中获取的管理层其他声明的可靠性
the reliability of other statements of the management obtained in the audit process

并考虑管理层拒绝提供声明
and consider whether the refusal of the management to provide statements

是否可能对审计报告产生其他影响
may have other impacts on the audit report

第四 审计工作底稿的三级复核
The fourth is review audit work draft

其中第一级复核是项目主管对助理人员
First level review is the project director

编制的审计工作底稿进行详细复核
reviews the audit working paper prepared by the assistant staff in detail

以对任何悬而未决的问题或争论采取后续行动
to follow up any outstanding issues or disputes

而第二级复核是项目经理复核所有的工作底稿
econd level review is the project manager shall also review all working papers

项目经理的复核程度
The level of review by the project manager

可能依赖于对项目主管的信任程度
may depend on the level of trust in the project manager

最后一级第三级复核是
Third level review is

参与审计工作的合伙人复核关键审计领域的
partners involved in the audit review

审计工作底稿
the audit working papers in key audit areas

第五项内容审计结果的最终评价
Fifth is final evaluation of audit results

注册会计师评价审计结果
CPA evaluate audit results

主要是为了确定审计意见的类型
mainly for determining the type of audit opinions

以及在整个审计过程中是否遵守了审计准则
and whether the audit standards are followed in the whole audit work

为此注册会计师必须完成两项工作
Therefore, certified public accountants must complete two tasks:

一是对重要性和审计风险进行最终的评价
1.Final evaluation of importance and audit risk

二是对被审计单位已审财务报表
2.About the auditee and draft the audit report

形成审计意见并草拟审计报告
form audit opinions on the audited financial statements

第六项内容评价财务报表的列报和披露
Sixth is presentation and disclosure of financial statements.

被审计单位或者注册会计师
The auditee or the certified public accountant

通常会编制一份财务报表包括附注的草表
will usually prepare a draft of the financial statements, including notes

注册会计师利用这种方式来审查财务报表
The certified public accountant will use this method to review the financial statements

以确保其遵守可适用的财务报告框架
ensure that they comply with the applicable financial reporting framework

并确保报表所有账户均已适当列报
and ensure that all accounts in the statements have been properly presented

所有应当披露的均已披露
and all that should be disclosed have been disclosed

最后一项内容是对审计业务执行独立复核
The last is to independently review the audit business

大多数会计师事务所的质量控制政策都要求
The quality control policies of most accounting firms require that

事务所的任何审计业务均应当由
any audit business of the firm shall be

没有参与该审计业务的合伙人进行独立复核
independently reviewed by partners who are not involved in the audit business

执行独立复核的合伙人应该了解审计方法
Partners performing independent reviews should understand review audit methods

审计结果和重大审计领域的结论
results and conclusions of major audit areas

他应该复核审计列报与财务报表
They need to review the consistency of the audit report with the financial statements

及其附注的一致性
and their notes

同学们 在这一知识点
At this point

我们学习了最后的证据评价过程
we learned the final evidence evaluation process

当注册会计师完成了与审计委员会
When the CPA completes

和管理层的沟通以后
the communication with the audit committee and the management

就可以出具审计报告了
the audit report can be issued

在下一知识点我们将学习审计报告
At the next knowledge point, we will learn audit report

好 第十六章的内容我们就讲到这里
That’s all

谢谢大家
Thank you