审计英语课件第4章.ppt
- 文档编号:18701874
- 上传时间:2023-10-06
- 格式:PPT
- 页数:79
- 大小:743KB
审计英语课件第4章.ppt
《审计英语课件第4章.ppt》由会员分享,可在线阅读,更多相关《审计英语课件第4章.ppt(79页珍藏版)》请在冰点文库上搜索。
Chapter3AuditingObjectivesandAuditProcess,3.1OverallAuditObjectiveandResponsibilities3.2ManagementAssertions3.3SpecificAuditObjectives3.4AuditProcess,LearningObjectives,Afterstudyingthischapter,youshouldbeableto1.Comprehendtheobjectiveofanauditoffinancialstatementsandthedefinitionofmanagementassertions.2.Distinguishmanagementsresponsibilitiesforpreparingfinancialstatementsfromtheauditorsresponsibilitiesforverifyingthosefinancialstatements.3.Explainwhytheauditorisresponsibleforreasonablebutnotabsoluteassurance.4.Rememberthetransaction-relatedandbalance-relatedauditobjectives.5.Learntheauditprocess.,Beforebeginningthestudyofhowtoconductanaudit,itisnecessarytounderstandtheoverallobjectivesoftheaudit,theauditorsresponsibilitiesinconductingtheaudit,andthespecificobjectivestheauditortriestoaccomplish.Withoutanunderstandingofthesetopics,planningandaccumulatingauditevidenceduringtheauditcannotbedoneeffectively.,3.1OverallAuditObjectiveandResponsibilities,3.1.1OverallAuditObjective3.1.2ManagementsResponsibilities3.1.3AuditorsResponsibilities,Glossary,overallauditobjective总体审计目标managementsresponsibilities管理层责任auditorsresponsibilities审计师的责任,3.1.1OverallAuditObjective,Theoverallobjectiveoftheauditoffinancialstatementsbytheindependentauditoristheexpressionofanopiniononthefairnesswithwhichtheypresentfairly,inallmaterialrespects,financialposition,resultsofoperations,anditscashflowsinconformitywithgenerallyacceptedaccountingprinciples.,Theoverallobjectiveoftheauditoffinancialstatementsemphasizesissuinganopiniononfinancialstatements.Theonlyreasonauditorsaccumulateevidenceistoenablethemtoreachconclusionsaboutwhetherfinancialstatementsarefairlystatedinallmaterialrespectsandissueanappropriateauditreport.,Theobjectiveofanauditoffinancialstatements,Theobjectiveofanauditoffinancialstatementsistoenabletheauditor,byconductinganaudit,toexpressanopiniononthefollowingaspectsofthefinancialstatements:
(a)Whetherthefinancialstatementsarepreparedinaccordancewiththerequirementsoftheapplicableaccountingstandards;and(b)Whetherthefinancialstatementsarepresentedfairly,inallmaterialrespects,thefinancialposition,operatingresultsandcashflowsoftheentity.,在执行财务报表审计工作时,注册会计师的总体目标是:
(一)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,使得注册会计师能够对财务报表是否在所有重大方面按照适用的财务报告编制基础编制发表审计意见;
(二)按照审计准则的规定,根据审计结果对财务报表出具审计报告,并与管理层和治理层沟通。
3.1.2ManagementsResponsibilities,Theresponsibilityforadoptingsoundaccountingpolicies,maintainingadequateinternalcontrol,andmakingfairrepresentationsinthefinancialstatementsrestswithmanagementratherthanwiththeauditor.Becausetheyoperatethebusinessdaily,acompanysmanagementknowsmoreaboutthecompanystransactionsandrelatedassets,liabilities,andequitythantheauditordoes.Incontrast,theauditorsknowledgeofthesemattersandinternalcontrolislimitedtothoseacquiredduringtheaudit.,Althoughthemanagementhastheresponsibilityforthepreparationofthefinancialstatementsandtheaccompanyingfootnotes,itisacceptableforanauditortodraftthefinancialstatementsfortheclientortooffersuggestionsforclarification.Intheeventthatmanagementinsistsonfinancialstatementdisclosurethattheauditorfindsunacceptable,theauditorcaneitherissueanadverseorqualifiedopinionorwithdrawfromtheengagement.,3.1.3AuditorsResponsibilities,Anauditorhasaresponsibilitytoplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement,whichcausedbyerrororfraud.Duetothenatureoftheauditevidenceandthecharacteristicsoffraud,theauditorisabletoobtainreasonable,butnotabsolute,assurancethatmaterialmisstatementsaredetected.Theauditorhasnoresponsibilitytoplanandperformtheaudittoobtainreasonableassurancethosemisstatements,whichcausedbyerrorsorfraud,thatarenotmaterialtothefinancialstatementsaredetected.,与管理层和治理层责任相关的执行审计工作的前提(以下简称执行审计工作的前提),是指管理层和治理层(如适用)认可并理解其应当承担下列责任,这些责任构成注册会计师按照审计准则的规定执行审计工作的基础:
(一)按照适用的财务报告编制基础编制财务报表,并使其实现公允反映(如适用);
(二)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报;(三)向注册会计师提供必要的工作条件,包括允许注册会计师接触与编制财务报表相关的所有信息(如记录、文件和其他事项),向注册会计师提供审计所需的其他信息,允许注册会计师在获取审计证据时不受限制地接触其认为必要的内部人员和其他相关人员。
WhiletheauditorisresponsibleforexpressinganauditopiniononthefinancialstatementsinaccordancewithChinaStandardsonAuditing,theresponsibilityforthepreparationofthefinancialstatementsinaccordancewiththerequirementsoftheapplicableaccountingstandardsisthatofmanagementoftheentity,withoversightfromthosechargedwithgovernance.,Theauditofthefinancialstatementsdoesnotrelievemanagementorthosechargedwithgovernanceoftheirresponsibilities.,财务报表是由被审计单位管理层在治理层的监督下编制的。
审计准则不对管理层或治理层设定责任,也不超越法律法规对管理层或治理层责任作出的规定。
管理层和治理层(如适用)认可与财务报表相关的责任,是注册会计师执行审计工作的前提,构成注册会计师按照审计准则的规定执行审计工作的基础。
财务报表审计并不减轻管理层或治理层的责任。
AnauditorconductinganauditinaccordancewithCSAs(ChinaStandardsonAuditing)obtainsreasonableassurancethatthefinancialstatementstakenasawholearefreefrommaterialmisstatement.,Anauditorcannotobtainabsoluteassurancethatthefinancialstatementstakenasawholearefreefrommaterialmisstatementbecausethereareinherentlimitationsinanauditthataffecttheauditorsabilitytodetectmaterialmisstatements.Theselimitationsresultfromfactorssuchasthefollowing:
Theuseoftesting;Theinherentlimitationsofinternalcontrol;Thefactthatmostauditevidenceispersuasiveratherthanconclusive;Theworkundertakenbytheauditortoformanauditopinionispermeatedbyjudgment;Therearetransactionsandeventsofspecialnaturethatmayaffectthepersuasivenessofauditevidence.,Theuseoftesting,Mostauditevidencesresultfromtestingasampleofapopulationsuchasaccountsreceivableorinventory.Samplinginevitablyincludessomeriskofnotuncoveringamaterialmisstatement.,Theinherentlimitationsofinternalcontrol,Fraudulentlypreparedfinancialstatementsareoftenextremelydifficult,ifnotimpossible,fortheauditortodetect,especiallywhenthereiscollusionamongmanagement.,Thefactthatmostauditevidenceispersuasiveratherthanconclusive,Accountingpresentationscontaincomplexestimates,whichinherentlyinvolveuncertaintyandcanbeaffectedbyfutureevents.Asaresult,theauditorhastorelyonevidencethatispersuasive,butnotconvincing.,Theworkundertakenbytheauditortoformanauditopinionispermeatedbyjudgment,Theareastobetested;thetype,extent,andtimingofthosetests;andtheevaluationoftestresultsrequiresignificantauditorjudgment.Evenwithgoodfaithandintegrity,auditorsmaymakemistakesanderrorsinjudgment.,审计的固有限制源于财务报告的性质、审计程序的性质和在合理的时间内以合理的成本完成审计的需要。
3.2ManagementAssertions,3.2.1DefinitionofManagementAssertions3.2.2CategoriesofManagementAssertions,Glossary,managementassertions管理层认定assertionsaboutexistenceoroccurrence存在或发生认定assertionsaboutcompleteness完整性认定assertionsaboutvaluationorallocation计价或分摊认定assertionsaboutrightsandobligations权利和义务认定assertionsaboutpresentationanddisclosure表达与披露认定,3.2.1DefinitionofManagementAssertions,Assertionsaretheexplicitorimplicitexpressionsmadebymanagementregardingtherecognition,measurement,presentationanddisclosureofthevariouselementsoffinancialstatements.,认定是指管理层在财务报表中作出的明确或隐含的表达,注册会计师将其用于考虑可能发生的不同类型的潜在错报。
Representationsbymanagement,explicitorotherwise,thatareembodiedinthefinancialstatements.Managementassertionsaredirectlyrelatedtogenerallyacceptedaccountingprinciples.Theseassertionsarepartofthecriteriathatmanagementusestorecordanddiscloseaccountinginformationinfinancialstatements.Auditorsmustthereforeunderstandtheassertionstodoadequateaudits.,3.2.2CategoriesofManagementAssertions,AssertionsaboutExistenceorOccurrenceAssertionsaboutCompletenessAssertionsaboutValuationorAllocationAssertionsaboutRightsandObligationsAssertionsaboutPresentationandDisclosure,AssertionsaboutExistenceorOccurrence,Assertionsaboutexistencedealwithwhetherassets,obligations,andequitiesincludedinthebalancesheetactuallyexistedonthebalancesheetdate.Assertionsaboutoccurrenceconcernwhetherrecordedtransactionsincludedinthefinancialstatementsactuallyoccurredduringtheaccountingperiod.Forexample,managementassertsthatmerchandiseinventoryincludedinthebalancesheetexistsandisavailableforsaleatthebalancesheetdate.Similarly,managementassertsthatrecordedsalestransactionsrepresentexchangesofgoodsorservicesthatactuallytookplace.,AssertionsaboutCompleteness,Thesemanagementassertionsstatethatalltransactionsandaccountsthatshouldbepresentedinthefinancialstatementsareincluded.Forexample,managementassertsthatallsalesofgoodsandservicesarerecordedandincludedinthefinancialstatements.Similarly,managementassertsthatnotespayableinthebalancesheetincludeallsuchobligationsoftheentity.,Thecompletenessassertiondealswithmattersoppositefromthoseoftheexistenceoroccurrenceassertions.Thecompletenessassertionisconcernedwiththepossibilityofomittingitemsfromthefinancialstatementsthatshouldhavebeenincluded,whereastheexistenceoroccurrenceassertionisconcernedwithinclusionofamountsthatshouldnothavebeenincluded.Thus,violationsoftheexistenceassertionsrelatetoaccountoverstatements,whereasviolationsofthecompletenessassertionsrelatetoaccountunderstatements.Therecordingofasalethatdidnottakeplacewouldbeaviolationoftheoccurrenceassertions,whereasthefailuretorecor
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 审计 英语 课件