下面是小编为大家整理的计划审计工作（2022年）,供大家参考。
英语世界 PLANNING THE AUDIT 计划审计工作白蔚秋 The concepl 01’ adequale planning in-serviccs that the firm offers,the qualifica-cludcs invcsl?galing a prospecllve clicnt 山 nsnf the l rm’s pemmnel,anticipated fees, before deciding whether 10 accept th 巳 andother information ln convince 由巳 proengagement,obtainillg an understanding of spective c1ient to select the firm the client’s business operations,and devel (1 )提交建议节 oping an overall strategy 10 organizι; 为了获得-顶审计 ill!务，审计归国 cQordinate,and schedule the activities of 能被要求璋交-份完苟建议节，包括事 the audit staff 务所提供服务的性质、事务所职员的资充分计划是 f 旨在决定是否接受山务格证明、预计的审计费用以及促未来使蚕托2 回到未来富户选行调查，了解害客户选择该事务所的真他倍思。户的 ill!务经营情况，以及制定-个总体(2)CoD1munication with predecessor 审计策略来组织、协调和安排审计人员 auditors 的工仰。The predecessor auditors are an excel-I.Ohtaining dient; lentsouπe of infonnation about a pros 肉。Public accounting is a compelitivc tiveclient.ln facl,thc successor audirors are 计!而在会计原则万面与管理当局的结 profession,and most CPA finns are anxious required to communicate with the prede-胶、自匹审计师对窑户?!i聘审计师原因 10 obta n new clients.The cont nuing wave cessor before accepting 由 eengagement 的 解释 以及青 助 于后 任审 计师决 定 是否 。flitigation involving audu(ors underscores The Sl1ccessor auditors’ inquirks will in-接受 ill!务委托的员也事顶。弓前任审计 the need for CPA fmns 阳 developqllality cllIde qlleSlions about disagreemenrs with 师的泪通十分重要，因为 E 青朋子后任 control policies for thorollghly illvesrigat-management over account ng principles. 审计师对客户管理当局的自行做出评 mgpro、pectivec1ient<; before .accept?ng an the predecessor’s understanding of the rea-价。engagerr比ntson for the change in auditors.and olher 。)Engagementlet 阳 Hl 接受害户 m 川 tersthat wil1 as 创刊 tthe successor audi-The prclimin 盯 yundcrstanding wirh 公兵会计是-个竞争性的行山，大 lors in dectding whcther to accept the the cJient should bc summarized by the 多费且会计师事务所喜 E 迫切希望获得新客engagement.This communication with the audltors in an engagement lel阳，making 户。得续不断的涉及审计师的诉讼漠溜 predecessor auditors is extremely impor-clearthc nalure ofthe engagement)lJty lim;-强化了会计师事务斯育必要建立质量应 tanl as it aids lhe successor aud tors in tations on lhe scope of the audit,the work \0 制政策，在接受 l1J1 务委托之前对
未来的 evaluating tlte integrity of management be perfonned by the c1ient’s staff,scheduled 客户湿行全面调查。(2)弓前 tf 审计师沟通 dat 因forperformall 臼 andcomplerion of (t )Submitting a pro 严)sal 前任审计师是了解未来窑户的最佳 the examinarion,and the basis for compu(-To 巾ll!inthe audi~由 eauditors may be 憧恩来源。事实上，在接受 ill!务委托之tng 由 eaudito 凹，fee. When the engagement 勘.&#039;K.edto submit a cnmpel?Live propo 础 1that 前，后任审计师必须弓前 tf 审计师谊行 letter is accepred by the aurhorized cJ 阳】twill include information on the nature of 沟通。后任审计师的调查将包括前任审 official,it repre.sents an executo可 contmct 申 E 国注册会计师 2∞3 军 6 月雪 55 ???????????周灲捬扥摥睨琅惯瑨虑畮潦慴潶潲捯獣??????????佢侦楳浯??慲潢晬睡慵楮慬敮??????????????呯憣猎睩潩湡??獯晩煵莹潴狞獥????????昲数汥慢??晡牥捥敬浡景舍悭业瑡楴慩敶????????????????????????独批て汩灥摡污虑协睩扡捯敮捬溃獴惯潦瑨晩周湥景煵灲楮慰物慵?畲捣獳敲憡捧湴獴敷慴瑵瑴牳瑲畴敡?潦灬楮捩潳楥景整捥摥扵溃症敲条潲桥慵瑡扬捯浰硩汩摵??潢湴??扭汬捬牶牥慬潮湶散汥??瑨敤潵 捴 煵 浭 ?? 畤 慢 湡 ?? 虑 獩 灯 抠 ?? 灲 ?? 浩 莹 瑥 灥 慭 敥 ?? 摩 ???? 澡慴??????????????????????????????????捥敳潲???????????????????牦闵条楥楮牡莹獴牭敤晩慬灯景潳牯症摩瑥浰瑨?湴牥??敲敭敳畴悫虑??畤症灥湴牥摩桥灴牳獩敲没慬湩摵楮楣畮整敳潵莹琅?汯瑨楡来潳瑡????楴汣楦獯捴潭散景??楲斡捩獴??犡畡浡????敬汤慲档潮敯牦畴涌毕??涌数来湴?瑥癞慦湮楴汩灥牭??散狞莹獡敬杲琅汥潲敮???????????????????? ??????????????????????????????敱湩敳獴捴涌瑡湥慴穥湡汥楮莹楴獩条牳捯牯潲症浥慬桥步捓??楣晴捥??牭瑨敤灬??业楺獯琬慧???瑳?浥??杹莹捩捴浩牳慴敳散潮杲楴??慧??楺慬畡涌楧楶湤獳楯??瑥?????????潮畩莹牥潵獴湴???????????瑨愫桥????????????湵獯慴??敳??来??????????????????楮敤浡浥獣敭湴敳楶楯獯??敥潮敤瑴浡??敭?????瑥慴 楮 湳 ???? 涌 潮 杨 楧 晩 湩 楯 虑 浥 慲 歩 桥 慵 闵 溣敮???????????????????????????????????????????????????浥犡祢??敮??晥楴楮 ??? 虑 汹 慴 牭 捡 煵 周 湴 ?? 涌 摩 摵 ??? 潢湴?????????????????????????????????????????????????虑癯????莹楲楳琬汥湤斣瑡??????????汶????????????狞????潮楥??????????????????瑨??楮楮敲?敷 ?????????????????????????????????????????????????? 桥 ? 楮 ??? 獯潲 ??????????????????????????????????????????????? 湮歴 ??????????????????敬????????????????????????????????????????????????????????????????????????? 虑 ?????????????????????????? 篑 ????????????????????
莹 ?????????????????? 捩 ????????????????????????灡 ??????????????????????????????????????????瑥 ??????????????????????????????????????????? 摦 ????????????????敥????????????????????槆玣????????????????????????????????????
英语世界 between the auditor and the client c ent audit thal is、ancffecli、eaud t per??审计准则凌>1<$计师在计划审计工(3)蚁务绚?有 formed at the least possible cost.l rt plannir 惚作时帮哥重 3 要性，ê，准则没苦求确与客户达成的基本只识@ttllli务约an alldit,the auditors must consider care-定真体数额。为了制订审计计划，审计在节中加以概括声明，清晰阎明 llli 务的 fully the appropriate levels of materialily 师采用各神不同的万法来确定如何对 E 重性质、对审计范阁的眼 1tiU，应自鲁吉户的 and audit risk 要害性逝行计篷。例子计草草 E 重主要性水平的 i:?:\工字号成的工仰、执行和究成$计工仰口)制 U:Q::总体 Eli&#039;ì:十策略 i 适当的财务;自 1 受害器制，依号吉户 llli 费 3 性质的时间表以及审计费用的计费累础。一在了解答户的 llli 务情况 z 后.审计的不同而青所不罔。旦经搜权的客户离营人员认可了 llli 务约师应对~D 帽开始的审计山~制定个想(Qua\ tati ve considerations about ma??定节.8 就成为审计师与客户足阔的一体的审计策略。量置怪的审计策略 J?!Il~teriality l 员在~~t 当罔。得贵意俊审计娘黑体9i&#039;J 法…即以隐可能低 Qualilalive factof< can also affe<:门k2.Audit pl 朋 nmg 的成本来实 l?ì苦~~虫的审计。tt 计划 i 审计 determ nation of material ty for the and t 工作时，审计~ili 必须认真主虑适当的重Materiality depends 001 ooly 00 Ihc amounl (1)Obtaining an unde;tanding ofthe client’s business 要性 7.1<平和审计冈险。ofthe item,bm also 00 its nature.An illegal Many finns have adopted a !inanc al (Materia\payment of a relatively small amount，阳 rily model to evaluate the clienl’s indus臼 yth 挝η1 已削 di 即阻&#039;pUl&#039;pO 随 iocons dering example,might be cünsid 时创 maleria!10 considers the at 回?tivenessand 0 血 erch 盯』materialrty at the planning stage ofthe andit thc company’s financial ’talements. acterist cs of the industry.Conceming 由 eis to det 盯 minethe appropriate ,cope of G)茎虑重~I 性自才性质问题 OV 盯剖 1attractiven 创 Sof the industry .they lhe r audit procedures.Audit procedures 性质因道这也可以影~f?iI 对审计 E 重要性 consider 5uch factors a 矿 shoule he designed 10 detect mater al 的确定。攘攘性不仅 l&#039;W 疲于顶目的金①Barrie 咽toentry. misstatements,but oot 80 as to waste time 额，还取决于真性质。
例 如 苇相对? Strength ofωmpetuors. 盟哑&#039;chingfor immaterial m?sstatements that 金 ~ í ljjl!llJ 飞的违 规 付款 ，可 能被视 为 对公 @ Bargaining power of suppliers of cannol affecr the aud 扰。凹，report 司的财务 ji:{lH 写盛雪里影响。G 如 Allocating()vera\l materiality to raw materials and labor. (Barga ning power of customers 7:E 审计计划阶段，审计师芳虑重要 individual accounts 2.计划审计工作性的目的是为了确定真审计程院实施的 When considering 出 eall 时 ahngmate??(1)了解客户的 llli务情况 iíl:计审计程彤是为了发现盛 rialily to individual acωunts，lt IS Impo 眈皿 t 许多会计师号事务所都采用财务根到大 i 呈报，的，平;;竟把时阁浪费 tt 寻找那段 to understand th.t simply a\Iocatin 且 matcn~来评价得户所处行灿的优势以及黑制王对审计报告不产生影响的非 5 至~误报 ality 协对1.ccounts dollar for dollar so that 山特性。对于 1 牙山总体优势般会惹the lotal amount of all the lolerable mis??上。~以下囚禁:(Quantifying planning materiality at staterr 阻 entsi, equallo overall plallnillg ma??①泼入 leriality is f r too conservative.This is beφ the over i nancial st 剧 ementlevel J 岳竞争者的实刀，AuditiJlg standard, r 呵 uíreaudi 胁rst 旧 cause misstaternentl’ (}f various accounts ③在原材料及另动力方面与供应商 consider material ty when planning the ofteo counterbalance each Olher. That iS,lhe 讨价还价的实力;anditoverstatement of one asset may 胁。，tfsetby ,bul they 町&#039;enol requircd 帕 quantify 顾曹雪忖价还 价 的 实 刀 。
the underslatement of anolher.Another rea 伺 the amount.Auditors use vaf ous approaches (2)Developing an overall audil 51ral in detennining a maleriality measure lor son is that the double思 entrybookkeeping egy planning pu 叩 oses.Theappropriate finan system allows detecti?n of rnisstaternent’
Afler obtaining acknowledge of the Cl 时，Ialomen!base for computing material io ’0a ccoun! by auditing a related acωuut. client￥business，the auditoI5 should fonnu??ity will vary b 制 edon the n.lme of the ④1 号总体 E 慧雪慧 f 住在账户阁迦行分配client’s bus ncss late an overall audit strntegy for the upcom??7:E~号:意如何把轰要牲 7.1<平分配到 U3ing engagement.l 守 hebest audit strategy is ②tt.财务报表层次确定计划的重要个帐户时.重要的是要认识到，仅仅将 the approach that resulls in the most effi 咀性水平重量要性水平按隙柏凹的金额大 IJ\分配到????????申 E 国注册会计师 2003 年 6 月雪 56 ??扥???????????????????虑畮潦晩慴潴惯瑨潶捯猎晡悭??琅敮??灯牡浡??捵㊣????????????????獴敧慵独景污汵周楮浯敦捩楳汥??浵捡晵????????????摥
獣灲??浩汤獯睡莹獥慦??????????灬睨慲牥煵痴浥慰扡楴潮湡??????????瑥兵??慬潵??楬獭数??????坨物业獩挚慭敡批??扯獹????慭琅瑨??捬浯楮??潦猎虑慵??舍扵敮獴楳灲独扥摥汥灬灵捩睩楴灡捯晩浡慬挚晡潶畮浩??牥?畳??敲舍獴牡特瑵捯灯楴瑷慵灬摥瑨扵??晩湡敶桥瑥?湳捴??睥潦污潢摩潵慰牥敮??晥灥景悭汬症物慧溃潣獳浥慲虑慴??敡灲獥牣????獯汹汥慭畮浰汯琅潮晳潫??瑲????兵慬??煵瑡?????????????????????????????????????????????????????????????????????????????畮???????虑摩楥桡悫摥捬楮瑨摵却捯灰瑥惯敡獩湮条牡敩潣潵症敹牰汬タ????祭浰湡汯浩畦敲毕獳慬潭璡摡畲敭牥物??畮??牴犣??敥摩瑨虑牳?獩湹湮闵慬捯牣物惯楤潲牲禣扯瑡琅汤瑥灲慴猎??捴争牭瑰玑汳猃敯敤舍湩敭汮潵溃溡潭????湤獯胧莹灬癞楴畮摥汹...