TOPIC 02　The Audit Evidence and Working Papers
  [与中文教材2008版第七章相关]

  Audit Evidence[审计证据]
  Audit evidence is necessary to support the audit opinion; the auditors therefore need to obtain sufficient, relevant and reliable evidence to satisfy themselves that the objectives of the individual audit tests have been met. Once satisfied, they can arrival at the overall audit opinion in the knowledge that it can be adequately defended, if required, as all the evidence exists to prove how the opinion was arrived at.
  Notes:
  [教材:p118]
  Sufficient:充分性
  Relevant:适当性
  Reliable:可靠性
  Audit test:审计测试
  Meet the objective of the individual audit test
  Overall audit opinion
  The auditors also need to consider when planning the audit what type（s） of audit evidence will be necessary in order to ensure that this is obtained on a timely basis. Certain types of evidence （e.g. receivables circularization） needs the involvement and co-operation of others （i.e. the client and their customer）. In such cases where the evidence-gathering process is lengthier, it is vital that sufficient planning is carried out.
  Note:
  Plan the audit:计划审计
  Audit planning:审计计划
  Audit evidence:审计证据
  Type of audit evidence:审计证据的类型
  On a timely basis:在及时的基础上（时效性）
  Receivables circularization:向债务人函证应收账款（应收账款询证函）
  Evidence-gathering：收集审计证据
  In relation to substantive testing, we shall consider the assertions made in the financial statements by the directors. These assertions underlie all items in the financial statements,
and so the auditor needs to obtain audit evidence that substantiates there assertions.
  注意：现在实质性测试都叫做实质性程序
  Note:
  Substantive testing:实质性测试
  Underlie:在……之下;成为……基础;
  Substantiate:证实
  Auditors also obtain evidence from test of control.
  Test of control:控制测试
  ISA500 Audit evidence requires that auditors obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the audit opinion.
  Notes:
  Appropriate: relevant + reliable
  Sufficient relates to the quantity of evidence, appropriate relates to the quality or reliability and relevance of evidence.
  Notes:
  Quantity:数量
  Quality:质量
  Relate to:和……相关
  Evidence will normally be sought from a variety of different sources because evidence is persuasive rather than conclusive, which is why auditors seek reasonable, not absolute assurance.
  Notes:
  Seek:寻;（过去式/过去分词）sought
  Persuasive: 有说服力的，易使人信服的：
  e.g. a persuasive argument 令人信服的论据
  Conclusive: 决定的， 结论性的， 决定性的； 最后的； 确凿的
  e.g. conclusive evidence [proof]
  确证， 真凭实据， 结论性的证据
  e.g. conclusive presumption
  【律】（不容反驳的）决定性推断
  The auditor’s judgment as to what constitutes sufficient appropriate evidence is influenced by such factors as the following:
  The assessment of risk at the financial statement level and the individual balance or class of transaction level
  The nature of the accounting and internal control systems
  The materiality of the item
  The auditor’s knowledge and experience of the business
  The findings of audit procedures
  The source and reliability of the information
  The assessment of risk affects the amount of evidence required
  Note:
  Constitute: 构成,组成; Constitution:宪法
  Assessment of risk:
  Financial statement level:
  Individual balance or class of transaction level:
  Materiality:
  Findings:发现, 发现物, 决定, [律]裁决
  Risk may be in a specific area, it also may be a risk running through the financial statements as a whole.
  Specific area:特定的领域
  Run through:
  As a whole:作为整体；从总体说
  Working papers[工作底稿]
  ISA315 requires that auditors obtain and document an understanding of the accounting system and control environment sufficient to determine their audit approach. The audit approach will broadly comprise either:
  System-based approach （test of control supplemented by reduced substantive testing）
  A wholly substantive approach
  （The auditor should make a preliminary assessment of control risk and then plan and perform tests of control to support that assessment.）
  Notes:
  Document: vt.
  Approach:方法论
  System-based approach: 制度基础审计方法
  Supplement:补充
  To form an opinion on the financial statements, the auditors need to obtain evidence supporting the financial statement assertions.
  The evidence should be relevant
documented evidence
 
 
 
 
 
  Assertions about transactions and events for the period
  Occurrence
  A transaction or event pertaining to the entity occurred during the relevant accounting period （i.e. the transactions are not overstated）
  Completeness
  There are no unrecorded transactions or events （i.e. the transactions are not understated）
  Accuracy
  Transactions and events have been measured and recorded accurately
  Cut-off
  Transactions and events have been recorded in the correct accounting period
  Classification
  Transactions and events have been recorded in the correct accounts
 
 
 
 
 
 
 
 
 
 
  Assertions about account balances at the period end
  Existence
  Assets and liabilities exist
 
 
 
 
  Rights and obligations
 
 
 
 
  An asset or liability pertains （i.e. belongs） to the entity （i.e. the entity has legal or other rights or obligations relating to the asset or liability）
  The auditor must ensure that it is the business which owns the asset at the balance sheet date. There are many situations where an asset could be on the business premises but belong to someone else. （for example, inventory; in a small business, some of the assets may belong to the major shareholder）
  Completeness
  There are no unrecorded assets or liabilities
  Valuation and allocation
  Assets and liabilities have been measured at appropriate amounts, and any resulting valuation or allocation adjustments have been appropriately recorded

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