第四部分：模拟实战演练 Section IV: Mock Questions
审计
注册会计师与舞弊和错误相关的责任：
Responsibilities of auditor in relation to fraud and error:
中国注册会计师按照《中国审计准则第1141号——财务报表审计中与舞弊相关的责任》的规定执行审计工作时，注册会计师有责任对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证。
An auditor conducting an audit in accordance with CSA 1141 The Auditors Responsibilities in Relation to Fraud in an Audit of Financial Statements is responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error.
为履行该职责，要求注册会计师需识别和评估由舞弊引起的财务报表存在重大错报的风险。
In order to fulfil this responsibility, auditors are required to identify and assess the risks of material misstatement of the financial statements due to fraud.
注册会计师通过设计和实施恰当的应对措施，针对评估的由于舞弊导致的重大错报风险，获取充分、适当的审计证据。
The auditor will need to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses.
此外，注册会计师须恰当应对审计过程中识别出的舞弊或舞弊嫌疑。
In addition, the auditor must respond appropriately to fraud or suspected fraud identified during the audit.
在获取合理保证时，注册会计师有责任在整个审计过程中保持职业怀疑，考虑管理层凌驾于控制之上的可能性，并认识到对发现错误有效的审计程序未必对发现舞弊有效。
When obtaining reasonable assurance, the auditor is responsible for maintaining professional skepticism throughout the audit, considering the potential for management override of controls and recognizing the fact that audit procedures that are effective in detecting error may not be effective in detecting fraud.
为确保整个项目组能意识到与舞弊和错误相关的风险和责任，根据中国审计准则的规定，项目组成员之间应当进行讨论，并由项目合伙人确定将哪些事项向未参与讨论的项目组成员通报。
To ensure that the whole engagement team is aware of the risks and responsibilities for fraud and error, CSAs require that a discussion is held within the team. For members not present at the meeting the engagement partner should determine which matters are to be communicated to them.
第8讲_模拟实战演练
