【正文】 ing 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(duì)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)。 Payables: supplier statement reconciliation, confirmation Receivables: confirmation Tests of control Rely on the work of experts (6) Cumulative EffectsThe tolerable misstatement is the amount by which a particular account may be misstated, yet still not cause the financial statements taken as a whole to be materially misleading.練習(xí)：(1) Explain the relationship between Materiality, Audit risk and Audit evidence.(2) Discuss the criteria which would determine whether the following sale of an asset would be deemed to be material and require disclosure in the financial statements.AB, a public limited pany, manufactures engineering parts, and is preparing its financial statements for the year ending 31 December 2007.AB has sold a building to one of its directors who retired on 31 December 2007. The selling price of the building was 500,000 and the pany made profit of 200,000 on the transaction. If the building price index rises more than 50 percent in the next two years then a further 100,000 bees payable by the director. The pany does not normally sell building and this transaction is the first of its kind in the pany records. The director was earning 400,000 per annum at the time of her retirement.The pany normally makes profits of between 40 million and 50 million but the current year’s operating profits have dropped to 3 million. The net assets of the pany are 400 million and the carrying value of building in the balance sheet is 100 million.Answer:(a) Nature and incidence of the transactionThe pany does not normally sell building and this transaction is the first of its kind. Also the transaction is with a related party. Although the profit on the transaction of 200,000 is unlikely to be material from the pany’s point of view, it is likely to be material to the director, as the cost to the director exceeds her annual salary. When considering materiality, the auditor has also to consider the needs of users and so it is likely that this transaction would be considered material by users.(b) SizeThe size of the profit (200,000) is material based on the operating profit, as it accounts for % of operating profit. But the size of net assets makes the sale of building immaterial.(c) DisclosureUnder CAS, the profit on sale of tangible noncurrent assets may be disclosed separately depending on size. As discussed above, the net profit on sale is % of operating profit and so could be deemed to be significant。 (4) Circumstances。 (2) Relative Size。 (2) as a guide to evaluation of the evidence。 可容忍誤差 重要性水平 Riskbased approach：audit riskbased approach, business riskbased approach2．了解被審單位Understanding the entity and knowledge of the businessThe CPA should obtain a level of knowledge of the client’s business that will enable effective planning and performance of the audit in accordance with generally accepted auditing standards. This knowledge helps the auditor in (1) Identifying areas that may need special consideration(2) Assessing conditions under which accounting data are produced, processed, reviewed and accumulated(3) Evaluating accounting estimates for reasonableness (., valuation of inventories, depreciation, allowance for doubtful accounts, percentage of pletion of longterm contracts)(4) Evaluating the reasonableness of management representations(5) Making judgments about the appropriateness of the accounting principles applied and the adequacy of disclosures3．估計(jì)重大錯(cuò)報(bào)或舞弊的風(fēng)險(xiǎn)Assessing the risks of material misstatement and fraud Plan and perform audits with an attitude of professional skepticism從2007年會(huì)計(jì)、審計(jì)兩門課的英語加試題判斷，出業(yè)務(wù)核算和以計(jì)算為主的專業(yè)題的可能性較大。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。有一定英語基礎(chǔ)（大學(xué)英語四、六級(jí)水平，掌握一定的財(cái)經(jīng)英語詞匯），打算選答英語附加題的考生朋友應(yīng)該合理規(guī)劃和安排時(shí)間，在考試時(shí)認(rèn)真閱讀試卷首頁的特別提示和答題導(dǎo)語，爭(zhēng)取盡可能多的在英語附加題上拿分。增加英語附加題后，會(huì)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(shí)間不變。財(cái)政部CPA考試委員會(huì)將逐步推廣英文附加題到其他考試科目中?！朵N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(cè)會(huì)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(cè)會(huì)計(jì)師全國統(tǒng)一考試將在會(huì)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。n更多企業(yè)學(xué)院： 《中小企業(yè)管理全能版》183套講座+89700份資料《總經(jīng)理、高層管理》49套講座+16388份資料《中層管理學(xué)院》46套講座+6020份資料《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份資料這一變化主要是為了滿足中國經(jīng)濟(jì)和行業(yè)發(fā)展對(duì)國際型人才的需要。據(jù)此看來，在CPA各科考試中加試英語將是一個(gè)趨勢(shì)。英語附加題要求用英語回答，所以考生朋友們一定要根據(jù)本人英語水平選擇作答。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(zhēng)前面的100分，如果時(shí)間允許可嘗試做英語附加題。題型可能包括：名詞解釋，英漢互譯，問答（理論性的或業(yè)務(wù)性的）。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 presen