审计学一种整合的方法1ppt课件
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审计学一种整合方法(一)
审计学一种整合方法(一)审计学一种整合什么是审计学？审计学是一门研究组织和个人财务信息的科学，旨在评估和验证财务报表的准确性和真实性。
它涉及收集、分析和解释财务数据，并提供评价和建议，以便为经济决策提供依据。
审计学的方法1. 内部审核内部审核是由组织内部的专业人员进行的自我评估和监督活动。
它的目标是评估内部控制系统的有效性，确保财务信息的准确性和完整性。
内部审核也提供风险评估和建议改进的机会。
2. 外部审核外部审核是由独立的专业审计师进行的，目的是对组织的财务报表进行独立的评估。
外部审核依据普遍接受的审计准则进行，包括审计计划、数据采集和分析、风险评估、样本测试、报告和建议等环节。
3. 综合审计综合审计是一种结合了内部审核和外部审核的方法。
它旨在整合组织内外的审计资源，提供全面的审计服务。
综合审计不仅关注财务信息的准确性，还考虑内部控制和风险管理等方面。
4. 检查审计检查审计是一种对特定业务过程或财务账目进行详细检查的审计方法。
它涉及收集相关证据并进行比对，以评估业务流程的合规性和财务数据的准确性。
检查审计通常用于特定业务领域或经营周期的审计。
5. 绩效审计绩效审计是一种对组织绩效和运营活动进行评估的审计方法。
它侧重于评估组织的目标实现情况、资源利用效率、绩效指标和成本效益等方面。
绩效审计对于提高组织效率和效果非常重要。
结论审计学是一种整合多种方法的学科，旨在评估和验证财务信息的准确性和真实性。
在实践中，不同的审计方法可以相互配合，以提供全面的审计服务。
无论是内部审核、外部审核、综合审计、检查审计还是绩效审计，都有助于组织和个人做出正确的经济决策。
各种方法的特点和应用1. 内部审核•特点：由组织内部的专业人员进行，具有高度的了解和了解组织内部运营的特点。
可以针对组织的具体需求进行调整和改进。
•应用：广泛应用于企业内部，保证财务信息的及时性和准确性。
同时，内部审核还可以帮助组织发现并解决内部控制和管理问题。
审计学-一种整合的方法
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Resolving Ethical Dilemmas
4. Identify the alternatives available to the person who must resolve the dilemma
5. Identify the likely consequence of each alternative
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Special Need for Ethical Conduct in Professions
Our society has attached a special meaning to the term professional. Professionals are expected to conduct themselves at a higher level than most other members of society.
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4-6
A Person Chooses to Act Selfishly – Example
Person A finds a briefcase containing important papers and $1,000. He tosses the briefcase and keeps the money.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 4 - 14
审计学一种整合方法 课件RRChapter02共47页
Learning Objective 1
Describe the nature of CPA firms, what they do, and their structure.
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Firm Web sites also feature online software tools and databases to subscribers.
1. The need for independence from clients. 2. The importance of a structure to encourage
competence. 3. The increased litigation risk faced by auditors.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
2-6
Organizational Structure
➢ Proprietorship ➢ Professional corporation ➢ General partnership ➢ Limited liability company ➢ General corporation ➢ Limited liability partnership
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
2-4
Activities of CPA Firms
Describe the nature of CPA firms, what they do, and their structure.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
Firm Web sites also feature online software tools and databases to subscribers.
1. The need for independence from clients. 2. The importance of a structure to encourage
competence. 3. The increased litigation risk faced by auditors.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
2-6
Organizational Structure
➢ Proprietorship ➢ Professional corporation ➢ General partnership ➢ Limited liability company ➢ General corporation ➢ Limited liability partnership
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
2-4
Activities of CPA Firms
审计学一种整合方法 课件 CHapter08共49页文档
8-2
Risk Terms
➢ Acceptable audit risk ➢ Inherent risk
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8-3
Planning an Audit and Designing an Audit Approach
Learning Objective 1
Discuss why adequate audit planning is essential.
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8-1
Three Main Reasons for Planning
Accept client and perform initial audit planning.
Understand the client’s business and industry.
Assess client business risk.
Perform preliminary analytical procedures.
➢ Information technology ➢ Global operations
➢ Human capital
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-9
Understanding of the Client’s Business and Industry
审计学：一种整合方法第16版英文ppt课件arens_aud16_inppt24
24-12
REVIEW FOR CONTINGENT LIABILITIES AND COMMITMENTS (CONT.)
Audit Procedures for Finding Contingencies:
• Inquire of management about the possibility of unrecorded contingencies. • Review current and previous years’ internal revenue agent reports for income
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24-5
Copyright © 2017 Pearson Education, Inc.
24-6
OBJECTIVE 24-2 Conduct a review for contingent
liabilities and commitments.
• Identify to the extent practical any contingencies not already identified by management (completeness presentation and disclosure objective).
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contingency. • Examine letters of credit in force as of the balance sheet date and obtain a
confirmation of the used and unused balances.
审计学一种整合方法15版英文教辅资源 aud15_ppt_11
economic, industry, or entity operating conditions ➢ Excessive pressure exists for management to
meet debt requirements ➢ Personal net worth is materially threatened
11-10
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Examples of Risk Factors for Fraudulent Reporting
Attitudes/Rationalization: ➢ Inappropriate or inefficient communication
Prepare the post-closing trial balance
11-2
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
Learning Objectives
Identify corporate governance and other control environment factors that reduce fraud risks. Develop responses to identified fraud risks.
11-3
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
1
Define fraud and distinguish between fraudulent financial reporting and misappropriation of
meet debt requirements ➢ Personal net worth is materially threatened
11-10
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
Examples of Risk Factors for Fraudulent Reporting
Attitudes/Rationalization: ➢ Inappropriate or inefficient communication
Prepare the post-closing trial balance
11-2
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
Learning Objectives
Identify corporate governance and other control environment factors that reduce fraud risks. Develop responses to identified fraud risks.
11-3
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
1
Define fraud and distinguish between fraudulent financial reporting and misappropriation of
审计学一种整合方法15版英文教辅资源 aud15_ppt_03
Audit Reports
Chapter 3
3-1
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
Learning Objectives
Describe the parts of the standard unqualified audit report for non-public entities under AICPA auditing standards. Specify the conditions required to issue the standard unqualified audit report. Understand reporting on financial statements and internal control under PCAOB auditing standards.
3-3
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
Learning Objectives
Draft appropriately modified audit reports under a variety of circumstances. Determine the appropriate audit report for a given audit situation. Understand use of international accounting and auditing standards by U.S. companies.
Conditions for Standard Unqualified Audit Report
Chapter 3
3-1
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
Learning Objectives
Describe the parts of the standard unqualified audit report for non-public entities under AICPA auditing standards. Specify the conditions required to issue the standard unqualified audit report. Understand reporting on financial statements and internal control under PCAOB auditing standards.
3-3
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
Learning Objectives
Draft appropriately modified audit reports under a variety of circumstances. Determine the appropriate audit report for a given audit situation. Understand use of international accounting and auditing standards by U.S. companies.
Conditions for Standard Unqualified Audit Report
审计学-一种整合的方法
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasng Objective 2
Distinguish management’s
responsibility for the financial
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Auditor’s Responsibilities
➢ Material versus immaterial misstatements ➢ Reasonable assurance ➢ Errors versus fraud ➢ Professional skepticism ➢ Fraud resulting from fraudulent financial
2. Divide financial statements into cycles.
3. Know management assertions about accounts.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
6-2
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
6-3
Steps to Develop Audit Objectives
1. Understand objectives and responsibilities for the audit.
➢ Direct-effect illegal acts
➢ Indirect-effect illegal acts
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8-9
Understanding of the Client’s Business and Industry
Factors that have increased the importance of understanding the client’s business and industry:
Accept client and perform initial audit planning.
Understand the client’s business and industry.
Assess client business risk.
Perform preliminary analytical procedures.
8-7
Initial Audit Planning
➢ Client acceptance and continuance ➢ Identify client’s reasons for audit ➢ Obtain an understanding with the client ➢ Develop overall audit strategy
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-8
Learning Objective 3
Gain an understanding of the client’s business and industry.
➢ Information technology ➢ Global operations
➢ Human capital
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8 - 10
Understanding of the Client’s Business and Industry
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-2
Three Main Reasons for Planning
1. To obtain sufficient competent evidence for the circumstances
2. To help keep audit costs reasonable
3. To avoid misunderstanding with the client
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
Understand internal control and assess control risk.
Gather information to assess fraud risks.
Develop overall audit plan and audit program.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-5
Planning an Audit and Designing an Audit Approach
Set materiality and assess acceptable audit risk and inherent risk.
Understand client’s business and industry
Industry and external environment
Business operations and processes
Management and governance
Objectives and strategies
8-6
Learning Objective 2
Make clienm initial audit planning.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
Measurement and performance
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8 - 11
Industry and External Environment
Reasons for obtaining an understanding of the client’s industry and external environment:
8-3
Risk Terms
➢ Acceptable audit risk ➢ Inherent risk
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-4
Planning an Audit and Designing an Audit Approach
Audit Planning and Analytical Procedures
Chapter 8
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-1
Learning Objective 1
Discuss why adequate audit planning is essential.