【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(jì)計(jì)劃Planning an audit6．審計(jì)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(jì)英語講解Auditing一、鑒證業(yè)務(wù)與外部審計(jì)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(shí)和公允反應(yīng)、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(jì)師的聘用，解聘和辭職Appointment, removal and resignation of auditors3．審計(jì)意見類型：標(biāo)準(zhǔn)無保留意見、帶強(qiáng)調(diào)事項(xiàng)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(dú)立、客觀和公正，專業(yè)勝任能力，應(yīng)有的關(guān)注，保密性，職業(yè)行為Professional ethics: independence, objectivity and integrity, professional petence, due care, confidentiality, professional behavior5．審計(jì)業(yè)務(wù)約定書Engagement letter二、審計(jì)計(jì)劃和風(fēng)險(xiǎn)評估Planning and risk assessment1．一般原則General principles英語基礎(chǔ)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。《國學(xué)智慧、易經(jīng)》46套講座《人力資源學(xué)院》56套講座+27123份資料《各階段員工培訓(xùn)學(xué)院》77套講座+ 324份資料《員工管理企業(yè)學(xué)院》67套講座+ 8720份資料《工廠生產(chǎn)管理學(xué)院》52套講座+ 13920份資料《財(cái)務(wù)管理學(xué)院》53套講座+ 17945份資料《銷售經(jīng)理學(xué)院》56套講座+ 14350份資料《銷售人員培訓(xùn)學(xué)院》72套講座+ 4879份資料講義2008年注冊會計(jì)師審計(jì)考試英語輔導(dǎo)講義一、相關(guān)背景2008年注冊會計(jì)師全國統(tǒng)一考試將在會計(jì)、審計(jì)和財(cái)務(wù)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(jì)、審計(jì)、財(cái)務(wù)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?yàn)橹挥?0分的英語題，所以估計(jì)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(jì)抽樣(statistical sampling)和非統(tǒng)計(jì)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(jì)抽樣的步驟：steps of audit sampling（一）樣本設(shè)計(jì)：確定測試目標(biāo)—定義總體與抽樣單元（總體、抽樣單元、分層）—定義誤差構(gòu)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)模—選取樣本—對樣本實(shí)施審計(jì)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(fēng)險(xiǎn)；（2）可容忍誤差；（3）預(yù)計(jì)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(jì)輔導(dǎo)教材P281表129樣本規(guī)模表 sample size table可接受誤受風(fēng)險(xiǎn) acceptable risk of incorrect acceptance預(yù)計(jì)錯報(bào)占可容忍錯報(bào)的百分比 percentage of estimated misstatement over tolerable misstatement可容忍錯報(bào)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(bào)Sample size = assurance factorpopulation recorded amount/tolerable misstatementP282表1210評估的重大錯報(bào)風(fēng)險(xiǎn) evaluated risk of significant misstatement其他實(shí)質(zhì)性程序未能發(fā)現(xiàn)重大錯報(bào)的風(fēng)險(xiǎn) the risk that other substantive procedures fail to detect