sjyyjy0401.docx
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sjyyjy0401
TOPIC04 TheRiskAssessmentandFraud
[与中文教材2008版第九章至十一章相关]
对被审计单位的总体了解和宏观把握对审计人员成功、高效实施审计尤为重要;尤其是对新的被审计单位的了解更为重要,是审计计划中重要的一环;只有对被审计单位有了全面、深入、客观和正确的了解,才能制定正确的审计战略。
新的被审计单位有两层含义:
首次进行审计的客户(第一次接受审计)
你的新客户(以前由其他会计师事务所进行审计)
并且对客户的了解,不仅仅限于你的正式客户,还包括那些潜在的客户;对你客户的充分了解是你决定是否为其提供审计服务的重要决定因素之一。
A.Internalcontrol
ISA315UnderstandingtheEntityanditsEnvironmentandAssessingtheRisksofMaterialMisstatementdefinestheinternalcontrolsystemas:
Theprocessdesignedandeffectedbythosechargedwithgovernance,management,andotherpersonneltoprovidereasonableassuranceabouttheachievementoftheentity’sobjectiveswithregardtoreliabilityoffinancialreporting,effectivenessandefficiencyofoperationsandcompliancewithapplicablelawsandregulations.
Internalcontrolconsistsof:
Thecontrolenvironment
Theentity’sriskassessmentprocess
Theinformationsystem,includingtherelatedbusinessprocesses,relevanttofinancialreporting,andcommunication
Controlactivities
Monitoringofcontrols
Controlenvironmentmeanstheoverallattitude,awarenessandactionsofdirectorsandmanagementregardingtheinternalcontrolsystemanditsimportancetotheentity.
Riskassessmentprocessisitsprocessforidentifyingandrespondingtobusinessrisksandtheresultsthereof.
Aninformationsystemconsistsofinfrastructure(physicalandhardwarecomponents),software,people,procedures,anddata.
Controlactivitiesarethepoliciesandproceduresthathelpensurethatmanagementdirectivesarecarriedout.
Monitoringofcontrolsisaprocesstoassessthequalityofinternalcontrolperformanceovertime.
Thechoiceofcontrolsmayreflectacomparisonofthecostofoperatingcontrolsagainstthebenefitsexpectedfromthem.
Thesizeoftheenterprisemaydeterminethetypeofcontrolsselected.
B.Typesofinternalcontrol
Preventative
Thesearecontrolsthatpreventrisksoccurring.Forexample,authorizationcontrolsshouldpreventfraudulentorerroneoustransactionstakingplace.Otherpreventativecontrolsincludesegregationofduties,recruitingandtrainingtherightstaffandhavinganeffectivecontrolculture.
Detective
Thesearecontrolsthatdetectifanyproblemshaveoccurred.Theyaredesignedtopickuperrorsthathavenotbeenprevented.Thesecouldbeexceptiontypesofreportsthatrevealthatcontrolshavebeencircumvented.Forexample,largeamountspaidwithoutbeingauthorized.Otherexamplescouldincludereconciliations,supervisionandinternalchecks.
Corrective
Correctivecontrolsareonesthataddressanyproblemsthathaveoccurred.Whereproblemsareidentified,thecontrolsensurethattheyareproperlyrectified.Examplesofcorrectivecontrolsincludefollow-upproceduresandmanagementaction.
Clearlythemostpowerfultypeofcontrolispreventative.Itismoreeffectivetohaveacontrolthatstopsproblemsoccurringratherthantodetectorcorrectthemoncetheyhaveoccurred.
C.Specificcontrolactivities
Reporting,reviewingandapprovingreconciliations
Checkingthearithmeticalaccuracyoftherecords
Maintainingandreviewingcontrolaccountsandtrialbalances
Approvalandcontrolofdocuments
Comparinginternaldatawithexternalsourcesofinformation
Comparingtheresultsofcash,securityandinventorycountswiththeaccountingrecords
Limitingdirectphysicalaccesstoassetsandrecords–animportantgeneralprinciplewithrespecttoassetsandrecordsisthatofsegregation.Inparticulartheseshouldbeadivisionofresponsibilitiesfor:
Authorizingorinitiatingthetransaction
Thephysicalcustodyandcontrolofassetsinvolved
Recordingthetransaction
Comparingandanalyzingthefinancialresultswithbudgetedamounts
N.B.
Anexaminationquestionmightaskyouwhatinternalcontrolsyouwouldexpecttoseeinaparticularsystem.Ifyoumemoriestheeighttypesofcontrollistedbelowyouwillhaveagoodstartingpointfordealingwithsuchquestions.AmnemonicsuchasSPAMSOAPmayhelpyoutoremembertheseeighttypesofcontrol.
Organizationcontrols.Responsibilitiesandlinesofreportingshouldbeclearlydefinedandallocated
Segregationofduties.Thereshouldbeadivisionofresponsibilitiesfor:
Authorizingorinitiatingthetransactions
Physicalcustodyandcontrolofassets
Recordingthetransaction
Physicalcontrols(e.g.lockingcashawaysecurely)
Authorizationandapproval(e.g.purchasinglimits)
Arithmeticalandaccounting(e.g.bankreconciliation)
Personnel(e.g.providingadequatetraining)
Supervision
Managementcontrols(e.g.theinternalauditfunction).Inmoredetail:
Shouldbeaclearorganizationstructure
Shouldbeabalancedboardofdirectors,possiblyincludingnon-executives
Maybeanauditcommittee,and/oraninternalauditdepartment
Jobdescriptions,authoritylimitsandsystemsdescriptionsshouldallbedocumented
Shouldbeadequatestafftrainingprogrammes
D.Thedifferencebetweentestofcontrolandsubstantiveprocedures
Testsofcontrolarethosetestswhichseektoprovideauditevidencethatinternalcontrolproceduresarebeingproperlyappliedthroughouttheperiodunderreview.
Substantiveproceduresarethosetestsoftransactionsandbalances,andotherproceduressuchasanalyticalreview,whichseektoprovideauditevidenceastofinancialstatementassertionssuchascompleteness,existence,valuation,presentationanddisclosures,etc.
E.Understandingthesystem
ISA315requiresthatauditorsobtainanunderstandingoftheaccountingsystemandcontrolenvironmentsufficienttodeterminetheirauditapproach,whetherthatbearisk-based,systemsbasedorsubstantiveapproach.Italsohelpswiththeassessmentofinherentandcontrolrisk.Ifcontrolriskistobeassessedaslessthanhigh,thejustificationforthatassessmentmustbedocumented.
Thisunderstandingcanbeupdatedyearonyearandauditorsoftenperform‘walkthrough’tests,toensurethattheirunderstandinganddocumentationofthesystemarecorrect.Thissimplyinvolvestakingatransactionthroughthesystemfromsourcetodestination.Suchtestsareparticularlyusefulwheretheauditorisrelyingontheclient’sdocumentationofthesystem.
ISA315UnderstandingtheEntityanditsEnvironmentandAssessingtheRisksofMaterialMisstatementwasissuedtoprovideguidancetoauditorsonobtaininganunderstandingoftheentityanditsenvironment.
Theauditorshouldobtainanunderstandingoftheentityanditsenvironment,includingitsinternalcontrol,sufficienttoidentifyandassesstherisksofmaterialmisstatementofthefinancialstatementswhetherduetofraudorerror,andsufficienttodesignandperformfurtherauditprocedures.
Knowledgeisobtainedbothbeforeacceptingtheclientandafterwardsforeachaudit.
TheISAstatesthatobtaininganunderstandingoftheentityanditsenvironmentisanessentialaspectofperforminganauditinaccordancewithISAs.Itisthereforeveryimportant.Ithelpstheauditorwhenprofessionaljudgmentshavetobemade,forexample,indeterminingrisksandmaterialityandinconsideringwhetheraccountingpolicieshavebeenselectedandappliedappropriately.
Inpractice,auditorsevaluaterisksandgatherevidenceaccordingly.Itisalsoanimportantmeansofjustifyingtheauditopinion.
Risk
Obtaininganunderstandingoftheentityanditsenvironment,includingitsinternalcontrol,isacontinuous,dynamicprocessofgathering,updatingandanalyzinginformationthroughouttheaudit.
Thereisnosetformatfortheriskassessment,althoughitislikelytoinvolve:
Inquiriesofmanagementandotherswithintheentity;
Analyticalprocedures;
Observationandinspection;
Informationrequired:
Thespecificareasthattheauditorisrequiredtoobtainanunderstandingofare:
Industry,regulatoryandotherexternalfactors(includingtheapplicablefinancialreportingframework)
Thenatureoftheentity
Theentity’sobjectives,strategiesandrelatedbusinessrisks
Themeasurementandreviewtheentityundertakesofitsownfinancialperformance
Internalcontrol
Testingtheinternalcontrolsystem
1.Stronginternalcontrol
Iftheanswertoaninternalcontrolevaluationquestionindicatesthatcontrolsappeartoexisttopreventtheparticularerrorthenatestofcontrols(compliancetest)willbepreformedtoensurethecontrolisoperatingeffectively.ISA330TheAuditor’sProceduresinResponsetoAssessedRisksrequiresthattheauditorperformtestsofcontrolstoobtainsufficientappropriateauditevidencethatthecontrolswereoperatingeffectivelyatrelevanttimesduringtheperiodunderaudit.
Compliancetestscantakethreemainforms
Examinationofevidence-e.g.amemberofstaffchecksincomingpurchaseinvoicesagainstorderformsandgoodsreceivedrecordsandinitialsthemaspassedforpayment.Theauditormightexamineasampleofrecordedinvoicestoensurethattheyhavebeeninitialled.Thisprovidesevidencethatthesampleditemshavebeensigned,althoughitdoesnotnecessarilyprovethatthestaffmemberactuallycheckedtheinvoicebeforesigningit.
Reperformance-e.g.theauditortakesasampleofrecordedinvoicesandtracesthembacktotheirsupportingorderfromsandgoodsreceivedrecords.Thisprovesthattheoriginalcomparisonbythestaffmembercouldhavetakenplacebecausethenecessarysupportingevidenceexists.Inmanycases,though,thedocumentswouldmatchupwhethertheoriginaltest
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