审计工作概述及底稿复核要点.pdfVIP

Section1Overviewofcompletingthe

auditwork

本节考点

Evaluationmisreporting(keypoints)

Reviewauditworkingpapers

[TestPoint2]Reviewtheauditworkingpapers(key

points)

(1)Internalreviewoftheprojectteam

1.Generalrequirements

(1)Principforselectingnel

Theinternalreviewneloftheprojectteamshouldfollowtheprincipleofhavingmoreexperiencednelinthe

projectteamreviewtheworkofsexperiencednel.

(2)Assignmentofreviewnel

Theengagementteamneedstodeterminetheassignmentofreviewerswhenformulatingtheauditntoensurethatallaudit

workingpapersarereviewedbynelattheappropriatelevel.Forsomemorecomplexareaswithhigherauditrisks,suchas:

Fortheassessmentandresponsetofraudrisks,majoraccountingestimatesandothercomplexaccountingissues,review

meetingminutesandmajorcontracts,relatedpartyrelationshipsandtransactions,problemswithongoingoperations,etc.,

experiencedprojectteammembersneedtobeassignedtoperformreviews,andifnecessary,theprojectpartnerscanperformthe

review.

(3)Scopeofreview

Allauditworkingpapersmustundergoatleastonelevelofreview.

(4)Reviewmatters

Whenperformingareview,thereviewersneedtoconsidermattersincluding(7

aspects):

①审计工作是否已按照职业准则和适用的的规定执行；

②重大事项是否已提请进一步考虑；

③相关事项是否已进行适当，由此形成的结论是否已得到记录和执行；

④是否需要修改已执行审计工作的性质、时间安排和范围；

⑤已执行的审计工作是否支持形成的结论，并已得到适当记录；

⑥已获取的审计是否充分、适当；

⑦审计程序的目标是否已实现。

（5）复核的时间

审计项目组复核贯穿审计全过程，随着审计工作的开展，复核人员在审计计划阶段、

执行阶段和完成阶段及