【正文】 procedures are normally used at three stages of the audit: (1) planning, (2) substantive testing, and (3) overall review at the conclusion of an audit. They are required during the planning and overall review stages.Analytical procedures are used for 3 purposes:(1) Planning nature, timing, and extent of other auditing procedures(2) Substantive tests about particular assertions(3) Overall review in the final stage of audit5．制定審計計劃Planning an audit6．審計記錄：工作底稿Audit documentation: working papers7．利用其他人的工作Using the work of others (3) Nature of the item or issue。 Materiality (level) tolerable errorAuditors use materiality three ways: (1) as a guide to planning the audit program—directing attention and audit work to the important, uncertain, or errorprone items and accounts。三、審計英語講解Auditing一、鑒證業(yè)務與外部審計Assurance engagements and external audit An assurance engagement is one in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the oute of the evaluation or measurement of a subject matter against criteria.Assurance service: external auditPractitioner = AuditorSubject matter = Financial statementsResponsible party = ManagementIntended users = ShareholdersCriteria = Accounting standards/lawConclusion = Truth and fairnessLevel of assurance= High (rendered as “reasonable assurance”)Two general types of assurance engagement:An assertion based engagement where the account declares that a given assertion is either correct or not.A direct reporting engagement, where the accountant reports on issues that have e to his attention during his evaluation.An audit is an exercise to give an independent opinion on the truth and fairness of financial statements.1．重要性、真實和公允反應、合理保證Materiality, true and fair presentation, reasonable assuranceMateriality is the magnitude of an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would have been changed or influenced by the omission or misstatement. An auditor must consider materiality both in (1) planning the audit and designing audit procedures and (2) evaluating audit results.2．注冊會計師的聘用，解聘和辭職Appointment, removal and resignation of auditors3．審計意見類型：標準無保留意見、帶強調事項段的無保留意見、保留意見、否定意見、無法表示意見Types of opinion: standard unqualified opinion, Unqualified with emphasis of matter paragraph, qualified opinion, adverse opinion, disclaimer of opinion.4．職業(yè)道德：獨立、客觀和公正，專業(yè)勝任能力，應有的關注，保密性，職業(yè)行為Professional ethics: independence, objectivity and integrity, professional petence, due care, confidentiality, professional behavior5．審計業(yè)務約定書Engagement letter二、審計計劃和風險評估Planning and risk assessment1．一般原則General principles英語基礎較薄弱的考生朋友不要慌亂，心態(tài)要放平和，力爭前面的100分，如果時間允許可嘗試做英語附加題。據(jù)此看來，在CPA各科考試中加試英語將是一個趨勢?！秶鴮W智慧、易經(jīng)》46套講座《人力資源學院》56套講座+27123份資料《各階段員工培訓學院》77套講座+ 324份資料《員工管理企業(yè)學院》67套講座+ 8720份資料《工廠生產管理學院》52套講座+ 13920份資料《財務管理學院》53套講座+ 17945份資料《銷售經(jīng)理學院》56套講座+ 14350份資料《銷售人員培訓學院》72套講座+ 4879份資料講義2008年注冊會計師審計考試英語輔導講義一、相關背景2008年注冊會計師全國統(tǒng)一考試將在會計、審計和財務成本管理三門課程中增加10分的英語附加題。增加英語附加題后，會計、審計、財務成本管理的總分為110分，及格分仍為60分，總體考試時間不變。二、可能的題型因為只有10分的英語題，所以估計出客觀題的可能性不大，很有可能是主觀題，并且是專業(yè)題。 Plan and perform audits with an attitude of professional skepticism 重要性水平 (2) as a guide to evaluation of the evidence。 (4) Circumstances。 Rely on the work of experts Receivables: confirmationOverdependence risk and the risk of incorrect acceptance are related to the effectiveness of audit, while underdependence risk and the risk of incorrect rejection affects the efficiency of audit.Nonsampling risk is all risk other than sampling risk.統(tǒng)計抽樣(statistical sampling)和非統(tǒng)計抽樣(nonstatistical sampling)Statistical sampling is defined as audit sampling that uses the laws of probability for selecting and evaluating a sample from a population for the purpose of reaching a conclusion about the population. Nonstatistical sampling is audit sampling in which auditors do not utilize statistical calculations to express the results.審計抽樣的步驟：steps of audit sampling（一）樣本設計：確定測試目標—定義總體與抽樣單元（總體、抽樣單元、分層）—定義誤差構成條件Designing the sample: specify the test objectives—define population and sampling unit(population, sampling unit, stratification)—define the deviation conditions (. “Select a sample of recorded sales invoices, vouch them to supporting shipping orders, and document cases where the shipping order is missing” is a well defined deviation condition in test of controls )（二）選取樣本：確定樣本規(guī)?！x取樣本—對樣本實施審計程序Select the sample: determine the sample size—select the sample—perform audit procedures on the sample1．影響樣本規(guī)模的因素：（1）可接受的抽樣風險；（2）可容忍誤差；（3）預計總體誤差；（4）總體變異性；（5）總體規(guī)模 Five influences on sample size: (1)acceptable sampling risk(sample size varies inversely with the amount of sampling risk an auditor is willing to take)。 (2) systematic random selection: selection interval=population size247。56=%The result shows that there is a 10% risk that the effective population deviation rate would exceed %, . you have a 90% confidence level to ensure that the effective population deviation rate do not exceed %. Given a 7% tolerable deviation rate, it is concluded that the probability that the effective population deviation rate exceeds the tolerable deviation rate is very low, and the population can be accepted.3．請看2008年審計輔導教材P281表129樣本規(guī)模表 sample size table可接受誤受風險 acceptable risk of incorrect acceptance預計錯報占可容忍錯報的百分比 percentage of estimated misstatement over tolerable misstatement可容忍錯報占總體的百分比 percentage of tolerable misstatement over population4. 樣本規(guī)模=保證系數(shù)總體賬面金額/可容忍錯報Sample size = assurance factorpopulation recorded amount/tolerable misstatementP282表1210評估的重大錯報風險 evaluated risk of significant misstatement其他實質性程序未能發(fā)現(xiàn)重大錯報的風險 the risk that other substantive procedures fail to detect