审计英语风险评估与风险应对

审计英语风险评估与风险应对一、考情分析从历年考试情况来看，风险导向审计要求注册会计师以重大错报风险的识别、评估和应对审计工作为主线，以提高审计效率和效果。

故本章属于非常重要的知识。

英语部分，本章要求掌握的程度：在明确风险识别、评估和应对的基本思路的前提下，对通过了解被审计单位及其环境所关注到的情况，能够识别、评估被审计单位财务报表中可能存在的重大错报风险，进而结合风险应对的要求设计实施进一步程序。

二、专业词汇存在性：Existence完整性：Completeness计价和分摊：Valuation and allocation权利和义务：Right and obligation准确性：Accuracy截止：Cut-off内部控制：Internal control存货减值准备：Inventory impairment provision减值损失：Impairment loss折旧费用：Depreciation expense重大错报风险：Material misstatement risks审计程序：Audit procedures认定层次：Assertion Level控制测试：Tests of control实质性程序：Substantive procedures审计程序的性质、时间、范围：The nature, timing or extent of audit procedures非常规交易：Abnormal transactions特殊风险：Special risks舞弊：Fraud控制环境：Control environment认定层次重大错报风险：重要性：Materiality穿行测试：Walk-through test控制活动：Control activities重新执行：Re-performance询问：Inquiry观察：Observe检查：Inspect顺查：Trace三、重点、难点讲解Ⅰ.了解被审计单位及其环境注册会计师应当从下列方面了解被审计单位及其环境：Ⅰ.Understanding Auditee and Its EnvironmentCPA should understand auditee and its environment from following aspects:（1）相关行业状况、法律环境与监管环境以及其他外部因素；（1）industry status, regulatory environment and other external factors;（2）被审计单位的性质；（2）nature of the auditee;（3）被审计单位对会计政策的选择和运用；（4）被审计单位的目标、战略以及导致重大错报风险的相关经营风险；（5）对被审计单位财务业绩的衡量和评价；（6）被审计单位的内部控制。

（3）selection and application of accounting policies;（4）objectives, strategies and related business risks which may lead to risk of material misstatement;（5）measurement and evaluation of the financial performance;（6）internal control of the auditee.Ⅱ.了解内部控制的程序——获取控制设计和执行的审计证据（1）“询问”被审计单位的人员；（2）“观察”特定控制的运用；Ⅱ.Procedures of Understanding Internal Controls——Obtaining Audit Evidence Relating to Control Design and Implementation（1）“Inquiry” employees of the auditee;（2）“Observe” application specific controls;（3）“检查”文件和报告；（4）“追踪”交易在财务报告信息系统中的处理过程（穿行测试）。

了解内控不能使用重新执行，重新执行专属于控制测试；控制测试不能使用穿行测试。

（3）“Inspect” documents and reports;（4）“Trace”transaction treatment process in financial reporting information system （Walk–through test）Re-performance is not used in understanding internal control, re-performance belongs to test of control; walk-through test is not used in test of control.Ⅲ.在“整体层面”对内部控制了解和评估（与“报表”层次的重大错报风险相关）整体层面控制：控制环境、风险评估、监督、信息技术一般控制等；业务流程层面控制：控制活动、信息系统、信息技术应用控制等。

Ⅲ. Understanding and Assessing Internal Control at Overall Level （Relate to material misstatement of financial statement level）Control at overall level: control environment, risk assessment, supervision and general control of information technology etc.Control at business level: control activities, information system and application control of information technology.在整体层面对内部控制的了解和评估整体层面内控要素控制环境、风险评估、监督、信息技术一般控制Understanding and assessing internal control at overall levelInternal control factors at overall levelControl environment, risk assessment, supervision and general control of information technology了解的人员项目组中对被审计单位情况比较了解且较有经验的成员负责，同时需要项目组其他成员的参与和配合。

了解的内容在了解内部控制的各构成要素时，注册会计师应当对被审计单位整体层面的内部控制的设计进行评价，并确定其是否得到执行。

Understanding the staffIn the group, the member in the engagement team who better understands the circumstance and is experienced should be responsible and participation & cooperation of other membersis also needed.ContentWhen understanding elements of the internal control, the CPA shall make evaluation as to the design of internal control at overall level, and determine whether it is implemented or not.了解的方法注册会计师可以考虑将询问被审计单位人员、观察特定控制的应用、检查文件和报告、执行穿行测试等风险评估程序相结合，以获取审计证据。

MethodCPA may combine risk assessment procedures such as inquiring personnel of auditee, observing application of specific control, examining documents and reports, performing walk-through test to obtain audit evidence.与“控制环境”的关系财务报表层次的重大错报风险很可能源于薄弱的控制环境。

与“业务流程层面控制有效性”的关系被审计单位整体层面的内部控制是否有效将直接影响重要业务流程层面控制的有效性，进而影响注册会计师拟实施的进一步审计程序的性质、时间安排和范围Relationship with ‘control environment’The material misstatement risk at financial statement level is likely due to weak control environment.Relationship with ‘effectiveness of control at business level’Whether the internal control at overall level is effective or not will directly affect the effectiveness of control at business level, and affect the nature, time arrangement and scope of further audit procedures to be implemented by CPA.Ⅳ.识别和评估重大错报风险1.识别和评估重大错报风险的审计程序（1）风险评估。

在了解被审计单位及其环境（包括与风险相关的控制）的整个过程中，结合对财务报表中各类交易、账户余额和披露的考虑，识别风险。

Ⅳ.Identifying and Assessing Material Misstatement Risk1.Audit procedures of identifying and assessing material misstatement risk（1）Risk assessment.In the process of understanding auditee and its environment （including controls which relate to risk）, identify risks with the consideration of various transactions, account balances and disclosures of financial statements.（2）识别报表层次错报。