1、审计英语内部控制审计审计英语内部控制审计一、考情分析根据本章内容特点，专业阶段考试以简答题的形式进行考查的可能性非常大，应当重点关注的知识点包括：内部控制审计基准日、内部控制缺陷评价、内部控制审计报告二、专业词汇内部控制：internal control基准日：base date内部控制有效性：internal control validity内部控制缺陷：internal control defects否定意见：adverse opinion无保留意见： unqualified audit opinion自上而下的方法: top-to-bottom method三、重点、难点讲解I.内部控制
2、审计基准日I.Base date of internal control audit内部控制审计基准日，是指注册会计师评价内部控制在某一时日是否有效所涉及的基准日，也是被审计单位评价基准日，即最近一个会计期间截止日。The base date of internal control audit refers to the base date involved when CPAs evaluate whether the internal control at a certain date is valid, and is the appraisal base date of auditee,
3、that is the deadline of a latest accounting period.注册会计师对特定基准日内部控制的有效性发表意见，并不意味着注册会计师只测试基准日这一天的内部控制，而是需要考察足够长一段时间内部控制设计和运行的情况。CPAs issuing opinion about the validity of internal control of specific base date, does not mean that CPAs only test internal control of base date, while need to study for a
4、long enough time to design and operate internal control.在整合审计中，控制测试所涵盖的期间应当尽量与财务报表审计中拟信赖内部控制的期间保持一致。During integration audit, the duration of the controlled testing should be consistent with the period of internal control that planned to trust in the audit of financial statements对控制有效性的测试涵盖的期间越长，提供的
5、控制有效性的审计证据越多。The longer the duration of the test of control validity, the more audit evidence provided for the control validity.（2）从“与治理层沟通的事项” 中选出“在执行审计工作时重点关注过的事项”（2）Select “matters which have been significantly focused on during auditing work” in the “matters communicated with those charged with
6、governance”单就内部控制审计业务而言，注册会计师应当获取内部控制在基准日之前一段足够长的期间内有效运行的审计证据。In the case of internal control audit,CPAs should obtain audit evidence that the internal controls are valid for a long period of time before the base date.自上而下的方法自上而下的方法分为下列步骤：（1）从财务报表层次初步了解内部控制整体风险；II.Top-to-bottom methodThe top-to-bott
7、om method is divided into the following steps:（1）Preliminary understand the overall risk of internal control from the financial statements level;（2）识别、了解和测试企业层面控制；（2）Identify, understand and test the control of enterprise level;（3）识别重要账户、列报及其相关认定；（3）Identify material accounts, presentation and relev
8、ant assertion;（4）了解潜在错报的来源并识别相应的控制；（4）Understand the sources of potential misstatements and identify the appropriate controls;（5）选择拟测试的控制。（5）Select controls that planned to be tested.内部控制缺陷评价III.Evaluation of internal control defects（一）内部控制缺陷的分类The classification of internal control defects1.Basic c
9、lassification （content）（1）Design defect: Lack of control necessary to achieve the goal of control, or the existing control design is not appropriate, and it is difficult to achieve the desired control goals even when normal operations are running.（2）Operation defect: Existing appropriately designed
10、controls are not run according to design intent, or the executive person has not obtained necessary authority or lack of competence, unable to implement internal control effectively.2.Classification of Severity（1）重大缺陷是内部控制中存在的、可能导致不能及时防止或发现并纠正财务报表出现重大错报的一项控制缺陷或多项控制缺陷的组合。（1）Material defect is a contr
11、ol defect or a combination of several control defects that exist in the internal control, and may lead to fail to prevent or discover and correct material misstatements of financial statements.（2）重要缺陷是内部控制中存在的、其严重程度不如重大缺陷但足以引起负责监督被审计单位财务报告的人员（如审计委员会或类似机构）关注的一项控制缺陷或多项控制缺陷的组合。（2）Important defect is a
12、control defect or a combination of several control defects that exist in the internal control and its severity is less than that of material defect but is enough to cause staff （e.g., the audit committee or similar institutions）who is responsible for monitoring the financial statements of auditee pa
13、y attention to.（3）一般缺陷是内部控制中存在的、除重大缺陷和重要缺陷之外的控制缺陷。（3）General defect is a control defect that exists in internal control, except for material defect and important defect.（二）评价控制缺陷的严重程度Evaluate the severity of control defect注册会计师应当评价其识别的各项控制缺陷的严重程度，以确定这些缺陷单独或组合起来，是否构成内部控制的重大缺陷。但是，在计划和实施审计工作时，不要求注册会计师寻
14、找单独或组合起来不构成重大缺陷的控制缺陷。CPAs should evaluate the severity of the various control defects that they identified, to determine , whether the defects separately or combined together will constitute material defect of internal control.However, when planning and implementing audit work, it is not required fo
15、r CPAs to find control defect that does not separately or combined together constitute a material defect.控制缺陷的严重程度取决于：（1）控制不能防止或发现并纠正账户或列报发生错报的可能性的大小；The severity of control defect depends on:（1）Control couldnt prevent or discover and correct the size of the possibility of misstatement of an account
16、 or presentation;（2）因一项或多项控制缺陷导致的潜在错报的金额大小。（2）The amount size of a potential misstatement due to one or more control defects.控制缺陷的严重程度与错报是否发生无关，而取决于控制不能防止或发现并纠正错报的可能性的大小。The severity of control defect has nothing to do with whether the misstatement occurs, while depends on the size of the probabilit
17、y that the control cannot prevent or discover and correct the misstatement.在评价一项控制缺陷或多项控制缺陷的组合是否可能导致账户或列报发生错报时，注册会计师应当考虑的风险因素包括：When evaluating whether a control defect or combination of several controls may result in misstatement of account or presentation, risk factors that CPAs should consider in
18、clude:（1）所涉及的账户、列报及其相关认定的性质；（1）Nature of involved accounts, presentation and related assertion;（2）相关资产或负债易于发生损失或舞弊的可能性；（2）The possibility of loss or fraud of related assets or liabilities;（3）确定相关金额时所需判断的主观程度、复杂程度和范围；（3）The subjective degree, complexity and scope of the judgment required to determine
19、 the related amount（4）该项控制与其他控制的相互作用或关系；（5）控制缺陷之间的相互作用；（6）控制缺陷在未来可能产生的影响。（4）The interactions or relationship of this control with other controls;（5）The interactions between control defects;（6）The impact that control defects may have in the future.评价控制缺陷是否可能导致错报时，注册会计师无需将错报发生的概率量化为某特定的百分比或区间。When eva
20、luating whether internal defects may cause misstatement, CPAs dont have to quantify the probability of misstatement to a specific percentage or interval.如果多项控制缺陷影响财务报表的同一账户或列报，错报发生的概率会增加。在存在多项控制缺陷时，即使这些缺陷从单项看不重要，但组合起来也可能构成重大缺陷。因此，注册会计师应当确定，对同一重要账户、列报及其相关认定或内部控制要素产生影响的各项控制缺陷，组合起来是否构成重大缺陷。If several c
21、ontrol defects affect the same account or presentation of financial statements, the probability of misstatement increases.In the presence of several control defects, even if these defects are not important from a single item, the combination can also constitute a material defect.Therefore, CPAs shou
22、ld determine, whether the various control defects which will have influence on the same important account, presentation and related assertion or internal control factors, together constitute a material defect.在评价因一项或多项控制缺陷导致的潜在错报的金额大小时，注册会计师应当考虑的因素包括：When evaluating the size of amount of potential m
23、isstatement caused by one or more control defects, CPAs should consider the following factors:（1）受控制缺陷影响的财务报表金额或交易总额；（2）在本期或预计的未来期间受控制缺陷影响的账户余额或各类交易涉及的交易量。（1）The amount of financial statements or total transactions affected by the control defect;（2）The volume of transactions involved in various tran
24、sactions or account balances that are affected by the control defect during current period or expected future period.在评价潜在错报的金额大小时，账户余额或交易总额的最大多报金额通常是已记录的金额，但其最大少报金额可能超过已记录的金额。通常，小金额错报比大金额错报发生的概率更高。When evaluating the size of amount of potential misstatement, the biggest overstated amount of account
25、 balance or the total amount of transaction is usually the recorded amount, but its biggest understated amount may exceed the recorded amount.In general, a small amount of misstatements is more likely to occur than a large amount of misstatements.在确定一项控制缺陷或多项控制缺陷的组合是否构成重大缺陷时，注册会计师应当评价补偿性控制的影响。在评价补偿性
26、控制是否能够弥补控制缺陷时，注册会计师应当考虑补偿性控制是否有足够的精确度以防止或发现并纠正可能发生的重大错报。When determining whether a control defect or a combination of several control defects constitutes a material defect, CPAs should evaluate the impact of compensation control.When evaluating whether compensation control can make up for the defect
27、, CPAs should consider whether the compensation control has enough accuracy to prevent or discover and correct the possible material misstatement.出具报告IV.Issue report（一）形成审计意见Form audit opinion1.注册会计师应当对获取的证据进行评价，形成对内部控制有效性的意见。只有在审计范围没有受到限制时，注册会计师才能对内部控制的有效性形成意见。如果审计范围受到限制，注册会计师需要解除业务约定或出具无法表示意见的内部控制
28、审计报告。1.CPAs should evaluate evidence obtained, to form opinion about the validity of internal control.Only when the scope of the audit is not limited, CPAs can form opinion on the validity of internal control.If the scope of the audit is limited, CPAs need to withdraw from the engagement or issue an
29、 internal control audit report of disclaimer of opinion.2.应当评价企业内部控制评价报告对相关法律法规规定的要素列报是否完整和恰当。2.The internal control evaluation report should be evaluated for the completeness and appropriateness of the elements required by relevant laws and regulations.3.内部控制审计报告包括的要素（1）标题；（2）收件人；（3）引言段；（4）企业对内部控制的
30、责任段；3.Elements included in internal control audit report:（1）title;（2）recipient;（3）introduction paragraph;（4）paragraph of enterprises responsibility for internal control.（5）注册会计师的责任段；（5）paragraph of CPAs responsibility;（6）内部控制固有局限性的说明段；（6）illustration paragraph of the inherent limitations of internal
31、 control;（7）财务报告内部控制审计意见段；（7）paragraph of audit opinion of internal control of financial report;（8）注册会计师的签名和盖章；（9）会计师事务所的名称、地址及盖章；（10）报告日期。（8）The signature and seal of CPA;（9）Name, address and seal of accounting firm;（10）report date.4.注册会计师应在内部控制的固有局限性中说明：内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于情况的变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低，根据内部控制审计结果推测未来内部控制的有效性具有一定风险。4.CPAs should state the following in the inherent limitations of internal control:Internal controls have
