M2

M2 General audit principles and auditor responsibility

A Page No. 书后题 SAT

Australian auditing standards (ASA) 2.4
ISA 与 ASA 的区别 2.6
Audit risk 的 components Q2.2
Audit Pre-condition 2.10
Audit independence 2.13
1.Australian prospective 2.13-14
2.US prospective (SOX404):禁止向 audit client 提供的服务 2.16
Auditor unable to continue engagement 2.38
ISA230 讲的 audit documentation 的要求
Audit documentation purpose 2.24
ASA 澳洲对于 documentation 的特殊要求 2.25
Audit objective 2.26
Audit documentation: 1)timely basis 2)proof f evidence 2.23
有些 audit procedure/evidence 可以用于找到 error 但不能用来发现 fraud 2.38 Q2.8
B
C
Clarity standards 2.4
Control risk：由于 IC 的缺陷而产生的风险，不能由 IC 来降低 2.7 Q2.2
增加 control risk 的 factors 2.8
Change terms of engagement 的情况 2.11
Conflict of interest situation 的内容 2.14
Communication of audit team 审计小组讨论的内容 2.29/7.12 M7case4
Communication of audit matters with those charged with governance: 沟通的 2.39
内容 4 点
Communication to management 关于发现的 fraud 7.26
Continuance of client relationship 2.19/6.9
1.在考虑是否提供 continuing engagement 时，auditor 应考虑的因 M6Case Part1 (2)

素?
2.什么情况下对于 existing client,需要发新的 Eng Lr? M6Case Part1 (3)

Communication of deficiency of internal control to Management: 4 点要求 2.40

Communication to regulatory/enforcement authorities 向政府监管机构汇报/ 7.27 M7case15
向政府汇报时要预先采取的行动
D
Detection risk 可通过 audit procedure 来降低的风险 2.8 Q2.2
Documentation of specific items 2.24
Documentation of significant matters 2.24
Discussion among engagement team: team 审计小组讨论 2.29/7.12 M7case4
1.可能导致 fraud 的因素 4 条 2.29
2.team discussion 的 4 个 step 2.29
3.讨论时候要考虑的职业判断与 fraud 的关系 Q2.7
4.决定 audit team 会议参加人员的因素 M7Case4(2)

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5.audit team 在 planning 会议中要讨论的内容 M7Case4(3)

E
Engagement letter 应包含内容 2.10
Error 2.26
Evaluation of audit evidence 2.38
(Audit engagement) Partner’s responsibility includes:6 项 见 P section 2.18
F
Fin Reporting Council (FRC) responsibility on auditor independence 3 点 2.14
Fraud 定义/表现形式 2.26 /7.4 Q7.1/Q7.2
Fraudulent financial reporting: 6 类方式 2.27
Fraud risk factors: 导致产生 fraud 的诱因 2.30
Fraud Triangle （fraud 三角形） 2.31 M2Case2.6-2.9
M7Case1
1.Fraud Incentive 作案动机，如,穷 2.31
2.Fraud Opportunity 作案机会，如,钱没数 2.31
3.Ability to rationalised the fraud action 作案执行能力 2.31
有利于和不利于 fraud detect and prevent 的因素 7.9 M7Case2
G
H
High level audit review by EIC 的目标 Q2.5
I
International standards on auditing (ISA) 2.4
ISA 与 ASA 的区别 2.6
Inherent risk 各种交易产生的风险，可由有效 IC 来降低 2.7 Q2.2
会增加 Inherent risk 的 factors 2.8
Independence for audit of fin statement 2.13
违反 auditor independence of 澳洲 Corporation Act section324CA 的情况 2.13
Inquiries: audit procedure 中要问询的对象 2.30
Indicators of fraud or Fraud Triangle : 3 个产生 fraud 时的特征： 2.31
1.Incentive or pressures of fraud 4 个 2.31
2. fraud opportunity 4 个 2.31
违反 independence 但是属于可控风险范围内的 issues Q2.10
L
M
事后需要 Modify audit file 的情况 2.25
Misappropriation of assets 滥用资产 2.27
Example of misappropriation assets 2.28
N
Non-audit service 对 auditor independence 带来的哦 threats Q2.4
O
Overall objective of auditor 2 点 2.5
P
Professional judgement and scepticism(怀疑)用于减低下列风险： 2.6
Professional judgement auditor made to assess risk Q2.9

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Precondition of audit 2.10

(Audit engagement) Partner’s responsibility includes: 2.18
1.engagement team member compliance with ethical requirements 2.18
2.acceptance and continuance of client relationship and specific audit 2.19
engagment
3.assigement of engagement teams 2.19
4.engagement performance: 1) partner 责 任 2) experienced team 2.19-2.21
nd
member 责任 3) Partner consultation 4)quality control review (2 partner
review)
5.consideration of the results of the firm monitoring process 2.21
6.review of audit working papers: 1) work paper review by FIC and Audit 2.22
Manager 2) partner 应参加的 work 3)partner 应 review 的东西
Professional ethics 2.18
Professional scepticism：专业的怀疑可以用于评估风险 2.28 Q2.6
Q
Quality control for audits 2.17
确保 audit engagement quality 的途径 2.17
R
Reasonable assurance (合理的范围的 audit，而不是全部内容的 audit) 2.5 Q2.2
Renew engagement letter each year 2.11
Detailed audit review by FIC 的目的 2.22
Risk assessment procedures 审计程序设计 3 原则：1)specific 具体化， 2.30 M7Case6
责任到人；2）staff allocation 人员分工明确; 3)Time allocation 明确时间
分配
Revenue fraud techniques 虚造收入所采用的手段 2.37
Risk in uncertain economic environment 经济危机带来的 fraud risk 7.13
S
T
Terms of audit engagement 2.10
1.管理层的责任 2.10
2.change the terms of EL 2.10 Q2.3
U
US legislation of auditor independence 2.16
1.SOX 规定不得向 audit client 提供的 service： 9 项 2.16
2. SOX 规定 audit client 不得雇佣 auditor 从事的职务：5 项 2.16
Unable to continuous the engagement 2.38/7.26
V
W

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Formulas

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