本篇文章主要讲audit risk concept & audit risk assessment procedure。重点是为大家回答审计师评估审计风险时应采取的程序提供了思路。 [/t/694
1. What is audit risk? S4~;bsSx
Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. NOmSLIgt7
审计风险是指财务报表存在重大错报而审计师发表不恰当审计意见的风险。 =TI|uD6T
Audit risk has two major components. One is dependent on the entity, and is the risk of material misstatement arising in the financial statements (inherent risk and control risk). The other is dependent on the auditor, and is the risk that the auditor will not detect material misstatements in the financial statements (detection risk). Audit risk can be represented by the audit risk model: UE\@7
审计风险包括两种风险。一种风险是重大错报风险,重大错报风险是指财务报表在审计前存在重大错报的可能性。重大错报风险与被审计单位的风险相关, 且独立存在于财务报表的审计。认定层次的重大错报风险又可以进一步细分为固有风险和控制风险。另一种风险是检查风险,检查风险取决于审计师,是指审计师未能发现这种重大错报的风险。审计风险可以用下面这个审计风险模型来表示: &4MVk3SLx#
Inherent risk is the susceptibility of an assertion to a misstatement that could be material individually or when aggregated with other misstatements, assuming there were no related internal controls. 48%a${Nvvj
固有风险是指假设不存在相关的内部控制,某一认定发生重大错报的可能性,无论该错报单独考虑,还是连同其他错报构成重大错报。 Ll&5#q
Control risk is the risk that a material misstatement that could occur in an assertion and that could be material, individually or when aggregated with other misstatements, will not be prevented or detected and corrected on a timely basis by the entity’s internal control. 1[`l`Truz
控制风险是指某项认定发生了重大错报,无论改错报单独考虑,还是连同其他错报构成重大错报,而该错报没有被企业的内部控制及时防止、发现和纠正的风险。 .J\U|r
Detection risk is the risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement that exists and that could be material, individually or when aggregated with other misstatements. 7e#|=e
*I!
检查风险是指某一认定存在错报,该错报单独或连同其他错报是重大的,但审计师未能发现这种错报的可能性。检查风险取决于审计程序设计的合理性和执行的有效性。由于审计师通常并不对所有的交易、账户余额和列报进行检查,以及其他原因,检查风险不可能降低为零。
?Ve5}N
在既定的审计风险水平下,可接受的检查风险水平与认定层次重大错报风险的评估结果成反向关系。评估的重大错报风险越高,可接受的检查风险越低;评估的重大错报风险越低,可接受的检查风险就越高。 s: q15"
2. Why is audit risk so important to auditors? L{CHAVkV
Audit risk is fundamental to the audit process because auditors cannot and do not attempt to check all transactions. It would be impossible to check all of these transactions, and no one would be prepared to pay for the auditors to do so, hence the importance of the risk‑based approach toward auditing. Traditionally, auditors have used a risk-based approach in order to minimise the chance of giving an inappropriate audit opinion, and audits conducted in accordance with ISAs must follow the risk‑based approach, which should also help to ensure that audit work is carried out efficiently, using the most effective tests based on the audit risk assessment. /C8(cVNZ
因为审计师不可能检查所有的交易,所以就有审计风险的存在。因此我们必须采用风险导向审计来减少审计师发表不恰当审计意见的风险,使得审计工作能够有效地执行。 TAJ 9Y<
3. ISA 200, Overall objectives of the independent auditor and the conduct of an audit in accordance with ISAs 7!N5uR
References to audit risk are frequently made by ISA 200, and the standard also requires that the auditor shall plan and perform an audit with professional scepticism, recognising that circumstances might exist that may cause the financial statements to be materially misstated. &(^>}&XS.<
ISA 200要求审计师在计划和执行审计时保持职业怀疑的态度,识别可能导致财务报表重大错报的情况。 J&: