审计基础：了解被审计单位及其环境六个方面.pdfVIP

Section3Understandtheauditedunitandits

environment

1.Understandthecontentoftheauditedunitanditsenvironment;2.

Understandtheindustrystatus,legalenvironment,regulatory

environmentandotherexternalfactors;3.Understandthenatureofthe

auditedunit;4.Understandtheselectionandapplicationofaccounting

policiesbytheauditedunit;5.Understandtheobjectives,strategiesand

relatedbusinessrisksoftheauditedunit;6.Understandthe

measurementandevaluationofthefinancialperformanceoftheaudited

unit.

1.Understandthecontentsoftheauditedunitanditsenvironment

AccordingtotheprovisionsofArticle14ofCSA1211,CPAsshouldunderstandthecontentoftheauditedunitand

itsenvironmentfromthefollowingsixaspects.

AsshowninFigure

7-3:

2.Understandtheindustrystatus,legalenvironment,regulatoryenvironment

andotherexternalfactors

1.Understandthecontentoftheindustrystatus2.

Understandthelegalandregulatoryenvironmentofthe

auditedunit3.Understandthecontentofotherexternal

factors

1.Understandthecontentofthe

industrystatus

[Tip]Asshowninthefigureabove,industrystatusbelongstonon-financialinformationandisalsoexternal

informationoftheauditedunit.Inauditpractice,CPAsattachgreatimportancetounderstandingthese“non-financial

information”.

InInformation1ofthecomprehensivequestionRiskAssessmentandRiskResponse,thesewillbelistedindifferent

formsofexpression.

“非财务信息”。师通过了解“非财务信息”，对比“财务信息”，识别财务信息的重大

错报风险，这是现代风险导向审计的一个基本的审计思路和思辨逻辑。

2.了解被审计单位所处的法律环境和