1、2022 年注册会计师审计英语 专题九 对舞弊和法律法规的考虑2022 年注册会计师审计英语 专题九 对舞弊和法律法规的考虑 第 1 页 目 录 01 考情分析 02 专业词汇 03 重点、难点讲解 04 同步系统训练 05 句型、连接词总结 一、考情分析一、考情分析 本部分需要掌握的英语知识点包括：识别、评估和应对舞弊导致的重大错报风险以及会计分录测试。二、专业词汇二、专业词汇 职业怀疑：Professional skepticism 正直：Integrity 重大错报风险：Risk of material misstatements 收入：Revenue 舞弊：Fraud 特别风险：Spe
2、cial risk 不寻常项目：Abnormal items 挪用资产：MisappropriationMisappropriation of assets 应对：Response 估计：Estimation 管理层凌驾于控制之上：Management override of control 三、重点、难点讲解三、重点、难点讲解 .识别和评估舞弊导致的重大错报风险 .IdentifyIdentify and evaluate the risk of material misstatements due to fraud 舞弊导致的重大错报风险属于需要注册会计师特别考虑的重大错报风险，即特别风险
3、。Risk of material misstatement due to fraud is considered as material misstatement for CPA,i.e.,special risk.在识别和评估财务报表层次以及各类交易、账户余额、披露的认定层次的重大错报风险时，注册会计师应当识别和评估舞弊导致的重大错报风险。When identifying and evaluating risk of material misstatements at financial statement level and at assertion level of transacti
4、ons,accounts balances and disclosures,CPA should identify and evaluate risk of material misstatement due to fraud.收入舞弊假设：在识别和评估由于舞弊导致的重大错报风险时，注册会计师应当基于收入确认存在舞弊风险的假定，评价哪些类型的收入、收入交易或认定导致舞弊风险。Sale fraud hypothesis：when when identifying and evaluating material misstatements due to fraud,CPA should rely
5、on the assumption that fraud risk exists in revenue recognition,evaluate which types of revenue,sales transactions or assertions will lead to fraud risks.旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师审计英语 专题九 对舞弊和法律法规的考虑2022 年注册会计师审计英语 专题九 对舞弊和法律法规的考虑 第 2 页 如果认为收入确认存在舞弊风险的假定不适用于业务的具体情况，从
6、而未将收入确认作为由于舞弊导致的重大错报风险领域，注册会计师应当在审计工作底稿中记录得出该结论的理由。If the assumption of revenue recognition that involves fraud risk is not applicablenot applicable to specific situation,thus revenue recognition is not considered as the area of risk of material misstatement due to fraud,CPA should record the reason
7、srecord the reasons concluded in audit working papers.II.应对舞弊导致的重大错报风险 .Response to Material Misstatements Due to Fraud 注册会计师通常从三个方面应对此类风险：Generally CPA should response to this type of risk from the following three aspects：总体应对措施；Overall response measures；针对舞弊导致的认定层次的重大错报风险实施的审计程序；Audit proceduresAu
8、dit procedures performed as to the risk of material misstatement due to fraud at the assertion level；针对管理层凌驾于控制之上的风险实施的程序。Procedures performed as to as to the risk of management override of controls.（1）总体应对措施 （1）Overall response measures 在针对评估的由于舞弊导致的财务报表层次重大错报风险确定总体应对措施时，注册会计师应当：When determining ov
9、erall response measures as to the risk of material misstatements evaluated due to fraud at financial statement level,CPA should：在分派和督导项目组成员时，考虑承担重要业务职责的项目组成员所具备的知识、技能和能力，并考虑由于舞弊导致的重大错报风险的评估结果；When assigning and supervising audit team members,consider the knowledge,skills and capabilities possessed b
10、y the key team members and consider the evaluation result consider the evaluation result of the risk of material misstatement due to fraud；评价被审计单位对会计政策（特别是涉及主观计量和复杂交易的会计政策）的选择和运用，是否可能表明管理层通过操纵利润对财务信息作出虚假报告；Evaluate the selection and application Evaluate the selection and application of accounting po
11、licies（specifically accounting policies involving subjective measurement and complex transactions）,whetherwhether it indicates that management prepare falsified report as to the financial information through manipulate profits；在选择审计程序的性质、时间安排和范围时，增加审计程序的不可预见性。In case of choosing the nature,time arra
12、ngement and scope of the audit procedures,increase the unpredictabilityunpredictability of the audit procedures.（2）针对舞弊导致的认定层次重大错报风险实施的审计程序 Audit procedures performed as to the risk of material misstatement due to fraud at assertion level 改变拟定审计程序的“性质”，包括更加重视实地观察或检查，在实施函证程序时改变常规函证旭晟出品 必属精品关注公众号：旭晟科技
13、 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师审计英语 专题九 对舞弊和法律法规的考虑2022 年注册会计师审计英语 专题九 对舞弊和法律法规的考虑 第 3 页 的内容，询问被审计单位的非财务人员等。Change the nature nature of the drafteddrafted audit procedures,including emphasis on physical observation or inspection；changing the contents of general confirmation when performing c
14、ircularization procedures；inquiring nonfinancialnonfinancial staffs of audit client.改变实质性程序的“时间”，包括在期末或接近期末实施实质性程序，或针对本期较早时间发生的交易事项或贯穿于整个本期的交易事项实施测试。Change the time of the drafted audit procedures,including performing substantive procedures at the end of the period or near the end of the period,or p
15、erforming tests as to transactions occurred at earlier date or occurred throughout the whole period.改变审计程序的“范围”，包括扩大样本规模，采用更详细的数据实施分析程序等。Change the scope of the drafted audit procedures,including enlarging the sample size,adopting detailed detailed data for analytical procedures.（3）针对管理层凌驾于控制之上的风险实施
16、的程序 （3）Procedures performed as to the risk of management override of controls 管理层凌驾于控制之上的风险属于特别风险。无论对管理层凌驾于控制之上的风险的评估结果如何，注册会计师都应当针对该特别风险实施的审计程序包括：The risk relating to management override of control is classified as special risk.Regardless of the evaluation result of the risk of management override
17、of control,CPA should perform audit procedures as to special risks,including：调整项目：测试日常会计核算过程中作出的会计分录以及编制财务报表过程中作出的其他调整是否适当。Adjustment items：testing whether it is appropriate that the accounting entries made during daily accounting process and other adjustments made during the preparation of financia
18、l statements 估计项目：复核会计估计是否存在偏向，并评价产生这种偏向的环境是否表明存在由于舞弊导致的重大错报风险。Estimation items：reviewing whether there is a deviation for accounting estimates,and evaluating whether the environment of deviation indicates that material misstatements due to fraud exist.异常项目：对于超出被审计单位正常经营过程的重大交易，或基于对被审计单位及其环境的了解以及在审计
19、过程中获取的其他信息而显得异常的重大交易，评价其商业理由（或缺乏商业理由）是否表明被审计单位从事交易的目的是为了对财务信息作出虚假报告或掩盖侵占资产的行为。Abnormal items：for those material transactions beyond normal business process of audit client,or abnormal material transactions which are based on the understanding of audit client and its environment as well as obtaining other information during the audit,evaluate whether the business reasons（or lack of business reasons）indicate that the purpose of transactions is to prepare falsified report or disguise behaviors of misappropriation of assets.旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721