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Part 1. Audit介绍 *如图所示，审计是受股东委派，直接向股东报告。 External audits 关注财报 For auditor to express their opinion and provide assurance to shareholders that the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. 即审计过程的昀终目的. 关键词：True and Fair, all Material respects, comply with IFRS Materiality重要性定义：Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.（相当于，低于多少金额，属于没有重大误报，报告是可接受的。） Amount (quantity) 一般5% ‐ 10% of profit before tax,属于重大 Nature (quality) 举例：未决诉讼，涉数金额较大；高管调查 Reasonable assurance合理保证：任何100%保证的描述都是错误的，审计师给不了。The highest level of assurance given, as in the case of statutory audit, is described as 'reasonable assurance'. 非绝对的保证is not absolute assurance because there are 固有局限性inherent limitations of an audit which result in the auditor forming an opinion on evidence that is 有说服力的而不是结论性的persuasive rather than conclusive.原因：审计师不可能做到完全客观not objective。另外基于抽样的存在，不能稽查所有数字。 Assurance engagement鉴证业务： An assurance engagement is an engagement 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 outcome of the evaluation or measurement of a subject matter against criteria. 其他举例：A review of the effectiveness of an entity’s internal control or computer systems 或A review of an entity’s half year results Assurance report的好处： 1.从外部渠道，提供独立观点，增加了财报的可信度 2.由鉴证事务所的专业和知识，给公司提高相关性的信息（有价值的建议）。 鉴证业务的步骤： Agree the scope of work to be performed 同意工作范围 Formalise all of the terms of the engagement in a contract (engagement letter) 签合同 Plan the work 计划工作 Obtain sufficient appropriate evidence on which to base the conclusion 充分恰当的证据 Perform overall review and form opinion 总览并形成意见 Issue report to the client 报告 Engagement Level of Assurance Examples External audit 法令审计 Reasonable assurance Highest level Positive expression In our opinion, the financial statements present fairly, in all material respects, in accordance with International Financial Reporting Standards. Review 审阅 Limited assurance Moderate level Negative expression Based on our work described in this report, nothing has come to our attention that causes us to believe that the financial statements do not present fairly, in all material respects, in accordance with International Financial Reporting Standards. *考试常见词： Stewardship管理者；Impartial不偏不倚；Plausible貌似有理，花言巧语的 Part 2. Logic of Audit逻辑 ★重点难点‐必须理解Assertion认定 – 考试分值在10分 资产负债表认定 对象：All assets, liabilities and equity interests Completeness完整性 should have been recorded have been recorded.该记的，已记录了 Existence存在性 Exist记录的，都存在 Valuation估值 included in the financial statements at appropriate amounts价值正确 举例：IAS2存货carried at the lower of historical cost and NRV. 实质：从存货held for sale能够实现的经济利益economic来确认价值 Rights& Obligations 权利和义务 The entity holds or controls the rights/obligation to the entity. 利润表认定 对象：All transactions and events Completeness完整性 should have been recorded have been recorded.该记的，已记录了 Occurrence发生性 Recorded have occurred and pertain to the entity.记录的，都发生了 Accuracy机械正确性 Relative amounts and other data have been recorded appropriately.适当 Classification分类 Recorded in the proper accounts.正确恰当的科目 Cut‐off截止性 Recorded in the correct accounting period. 正确的会计期间 舞弊三要素：Intensive动机、Opportunity机会、自我行为合理化 举例：明年的销售计入今年，来获得奖金提成 常见问题 Asset Liability Income Expense Completeness √低估 √低估 E/O √高估 √高估 V/A √高估 √高估 财务报表的列式&披露项问题： Completeness完整性 All disclosures that should have been included in the financial statements have been included 该披露的都披露，如未决诉讼 Occurrence & rights & obligations Disclosed events, transactions and other matters have occurred and pertain to the entity. 披露项真实发生，且与企业有关 Accuracy and valuation financial and other information are disclosed fairly and at appropriate amounts 数值正确性 Classification & understandability可理解 financial information is appropriately presented and described, and disclosures are clearly expressed.正确描述，便于理解 Audit Risk审计风险 ★背诵-定义 Risk‐based approach to audit风险导向型审计: Analyse分析客户商业、交易和系统中，可能导致重大误报的风险。直接测试风险区域testing risky area。 Audit risk is the 'risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated'.审计风险是指当FS有重大误报时，审计师发表了不恰当的审计观点。 The auditor shall obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level 这里reduce指的是审计师没有发现的错误 It is made up of 3 component parts, inherent risk, control risk and detection risk Inherent risk固有风险 ★背诵-定义 This is the susceptibility敏感性 of an assertion to a misstatement that could be material, either individually or when aggregated with other misstatements, assuming that there were no related internal controls. 与内控无关 影响固有风险的因素‐大题概率90% The risk of such misstatement is greater for some assertions and related classes of transactions, account balances, and disclosures than for others. Complex calculati