德勤审计培训：审计流程图培训(英文版)
德勤笔试资料-VEBAL英文版
A ratio b faster, c compared with a slower. B, and c who can not judge who is slow fast are right or wrong?2.6 coins add up to 0.41 yuan, may be the face value of 1 minute, 5 points, 10 points and 25 points. Whether certain of which three must be of an angle (an angle of 10 points)?3. Three words: dos, tam, man-phase superposition of writing. dos at the top, tam in the middle, man at the bottom. Q: Can you identify the nad and the mas of these two words?4. From the starting point towards the west one unit, 2 units to go south, then east, taking a flat, the distance from the starting point of whether it is two units?5. There are three colors painted a cube, each side of a color. Q: Can you make adjacent sides are of different kinds of colors?6. A positive octagon (regular octagon), with four straight lines can be divided into eight triangles?7. Three overlapping circles the same size, can be carved out of nine regions?8. From the first page started watching b, e to see the first page, and asked: total read a few pages?9. A, b, c, d four books on the shelf, b in c on the left. If the b and c adjacent, then d, and b must have contiguous. Q: There are several possible placed the order?10. A group of old ladies with their cats in the house together, a total of 22 heads and 72 legs. Q: How many old ladies, how many cats?11. 1 was originally worn on the right hand glove pulls out from the inside out (inside-out), the ability to wear in the left hand?12. Select a different one with several other: (1) a; (2) z; (3) n; (4) f; (5) e.13. Find the law of fill: 3968,63,8,3,.14. Find the law of fill: k, w, x, y, j, t, u, v, i, q, r, s,,,.15.6 arbitrary scattered points, 22 linked to how much the root line?16. A 20 percent price reduction of goods, and asked how much per cent is now going to go up the price to recover to its original level?17.7 ballerina dancing 8 hours, a total of 20 units of calories consumed. Now if only jump 4 hours, still consumed 20 units of calories, how much the new entrants? (New and those who consume few calories for half the original cast)18. John, and tom race, from a point to go b-point, and then turn back a point from the b-point. john from a to b, a speed of 24, from b to return a speed of 16; tom are 20 round-trip rate. Q: who should return to a point?19. The sum of two numbers is 110, of which 150% of one to another, seeking: two numbers each, how much?20. A person to sell two trading cards, each with 600. In which a 20% Jian, another loss by 20%. Q: He is generally surplus or deficit? Profit / loss number?21. From 1 to 100 of these 100 natural numbers, the number nine there were, a few?22. Of a club, men accounted for 80% of the membership, swimming enthusiasts, 70%, 60% of tennis fans. Q: is swimming enthusiasts, but also men, accounts for at least the number of tennis lovers?From23.1 to 15 in sequence, asking whether the sum of two consecutive even numbers? (The key is to know that English is the odd odd number, even number is even number)24. According to the law to fill a few: 1,3,6,10 ,____268,34526. Xiao-Ming help the teacher to the ball, bring it a total of 15, Xiao-Ming of taking three, He walked several times?27. An arrow from left to right to turn a few degrees?28. Rumors d and e are mutually independent and mass, and then the other one is a to b to c to e (non reversible) and asked if the rumors began to pass from the b, who do not know?29.a owed b $ 64, a they have $ 28, c also lent a $ 28, asking a is not able to pay off the money?30. A person is a positive classroom, the first 16 and last the first 16 and asked that the ban is a total of 32 people?31.5 chefs to spend 1 hour and can do a meal, and asked four chefs make a meal and take the number of minutes?32. With the opposite of the meaning of the word discord which one? supportive, agreement ... ...33.stoke and smother the relationship between the equivalent of ...34. With the relationship between club and golf are the same: glove, and baseball, ball, and soccer, type, and book, board, and chess ...35., And facilitate the recent meaning of the word foil, expedite, extol, ...36.gratuitous opposite of ...37. Although the conflict was quelled (opinion of the agreement), but from past experience, the results are not optimistic, and then understand the sentence was intended to select a word (gre fill in the blank of the38. Not in conformity with the law of numbers: 64,54,42,31,2039. All a are b, c is a, so c is b40.open-ended a fence 100 meters long, two pillars of the interval of 20 meters, regardless of need Jigen columns?41. Xiaohong eat saltine crackers, eating one after the remaining half to small-ming, Xiao-Ming, after eating one, he also had two, and asked that there are a few pieces of red?。
审计流程与解释
Services
1.Audit
1.Accounting & Bookkeeping
2.Examination
2.Tax Services
3.Review
3.Consulting
4.Agreed-Upon Procedures 4.Financial Planning
5.Other Assurance
The Public Accounting Profession and the Audit Process
Hsin-Fu TSAI
page 1
Contents
一. Organization that Affect Auditing 二. CPAs Firms 三. AICPA 四. Generally Accepted Auditing Standards 五. Audit Report 六. Audit Objectives 七. Auditors Responsibility for Errors‚Fraud and illegal Acts 八. Audit process 九. Fundamental concepts in conducting an Audit 十. Limitation of Financial Statement Audit 十一. Auditors as an Expert
4.Accounting and Compilation service
Hsin-Fu TSAI
page 9
STRUCTURE OF CPA FIRMS
Three main factors influence the Organizational structure of all firms:
02-德勤PPT培训_绘图、表格以及图表
13
©2008 Deloitte Touche Tohmatsu. Private and Confidential
绘图 改变部分图形的形状——将裙子变短
• 右击图片 >选择Ungroup • 转换图片到 Microsoft Office drawing object • 选择部分编辑
14
©2008 Deloitte Touche Tohmatsu. Private and Confidential
绘图 插入对象的编辑
• 选取、调整大小、移动、删除
按住键 无 <Ctrl> 无 <Shift> <Ctrl>
拖动 手柄 手柄 对象 对象 对象
效果 修改大小 保持圆心修改大小 移动对象 沿水平、垂直移动 复制对象
6
©2008 Deloitte Touche Tohmatsu. Private and Confidential
Part A:绘图 Part B:表格 Part C:图表
2
©2008 Deloitte Touche Tohmatsu. Private and Confidential
Part A：绘图
.
©2008 Deloitte Touche Tohmatsu.
绘图工具栏 插入对象——文本框、图片或插图、剪贴画 编辑图形、组合、层与图形对齐 绘制自定义图形 绘制图示
表格 插入Excel工作表
• 有两种把Excel工作表导入PPT的方法，都能把表格和Excel种的数据链接起来， 可以双击进入编辑。 • 插入对象/选择性粘贴_范例
选择Insert Object，打开Insert Object对话 框；Link复选框。 选择Edit Paste Special；其中最好的一种方 法是“Microsoft Office Excel Worksheet Object”
审计学英文课件 (10)
The presence of an authorized price list and terms of trade reduces the risk of
inaccuracies. The sales invoice should also be verified for mathematical accuracy before
revenue process can be accomplished by using:
Procedures manuals
Narrative descriptions
Internal control questionnaires
Flowcharts
10-26
LO# 8
10-27
LO# 8
The auditor must understand how management assesses the design and operation of controls in the revenue process. This understanding should include how supervisory personnel review the personnel who perform the controls and evaluate the performance of
possibility of cash being recorded in the wrong accounting period.
The auditor seldom has major concerns about cash receipts being recorded in the wrong financial statement account.
[实用参考]德勤税务尽职调查培训(英文).ppt
![[实用参考]德勤税务尽职调查培训(英文).ppt](https://img.taocdn.com/s3/m/3358bab6ba0d4a7302763afc.png)
Purposes of tax DD (buyer) report
“If you know the enemy and know yourself, you need not fear the
result of a hundred battles.知 彼 知 己 ， 百 戰 不 殆 ” - Sun Tzu
period • To analyse the possibility of the post acquisition optimisation (structuring, debt-
push-down, trapped cash, …, etc.) • Others?
Tax Due Diligence
Main features of Tax DD
• Closely related to financial, accounting and legal outputs • Very important to communicate with team members
• Limited information - focus on material issues • Some clients may only need certain information
• Stock Purchase • Buyer inherits all tax attributes and liabilities – Specifically includes known and unknown tax contingency items
Tax Due Diligence
Top 5 areas to be covered by the tax DD
审计学原理英文课件 (1)
1-14
Ø Compliance
l
Ø Operational
l
Example: IRS audit of income tax return Example: Effectiveness of operations of receiving department of a manufacturing company Example: Assurance on both the financial statements and effectiveness of internal control over financial reporting
1-11
History of the Attest Function
Period Ancient 1850 1850-1905 Developments Audits of city states, individuals & ventures Industrial revolution resulted in the need for corporate audits Development of stock markets - increased emphasis on earnings Development of auditing standards Criticism by Congress; Increased self-regulation Increased demands for reporting on compliance & internal control Panel on Audit Effectiveness; SarbanesOxley Act of 2002 Audit Objective Detection of fraud Detection of fraud & clerical errors Determination of fairness; detection of fraud & errors Determination of fairness Determination of fairness Determination of fairness Determination of fairness Nature of Audit Detailed; No reliance on controls Some testing; No reliance on controls Increased emphasis on testing; Slight reliance on controls Substantial reliance on controls Internal control determines scope of audit Risk assessment determines audit scope; must assess risk of fraud Business risk approach to audits
德勤-内部控制项目培训
同时负责现金的收取和应收 账款的会计记录
可能会通过注销应收账款和截留应收账款等调节账簿 的方法来私自挪用现金
同时负责购货订单的审批和 货物的收取
可能以组织的名义为个人购入货物，在收取货物时利 用职务之便将货物占为己有，同时不向会计部门递交 原始凭证或者在原始凭证上反映虚假信息
同时负责付款的审批和购货 订单签发与审核
控制活动的类型
事前 事中 事后
1 2 3 4
预防性控制 检查性控制 纠正性控制 补偿性控制
©2004 德勤华永会计事务所有限公司
一些重要的内控方法
• 职责分离控制
• 授权批准控制 • 内部报告控制
• 电子信息技术控制
……
©2004 德勤华永会计事务所有限公司
不相容职务相互分离控制－示例
工作职责 存在的风险
内部控制的重要性（续）
COSO报告《内部控制－整体架构》 AICPA《审计准则公告第78》号 《会计法》（第四章第27条） 财政部《内部会计控制规范》 证监会《证券公司内部控制指引》 证监会《商业银行内部控制指引》征求意见稿
… ….
©2004 德勤华永会计事务所有限公司
什么是内部控制？
©2004 德勤华永会计事务所有限公司
©2004 德勤华永会计事务所有限公司
一、基本概念阐述
©2004 德勤华永会计事务所有限公司
经营回报与风险
公司管理层
经营回报
©2004 德勤华永会计事务所有限公司
什么是风险？
风险是某一事件或行为对企业经济利益可能的威胁
商业风险和管理风险
©2004 德勤华永会计事务所有限公司
管理风险
管理风险习惯上分为以下五类：
内部审计-Chapter02TheCPAProfession审计学英文版 精
Certified Public Accounting Firms
Big Four international firms National firms Regional and large local firms Small local firms
Activities of CPA Firms
They also use the Internet to connect their global professional staff.
Firms take advantage of online resources and databases to help their staffs stay current on emerging business and standards-setting issues.
The CPA Profession Chapter 2
Learning Objective 1
Describe the nature of CPA firms, what they do, and their structure.
Certified Public Accounting Firms
Sarbanes-Oxley Act
This Act is considered by many observers to be the most important legislation affecting the auditing profession since the 1930s.
The provisions of the Act apply to publicly held companies and their audit firms.
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o Integrated audits performed in accordance with the standards of the AICPA
•Requirement (U.S. AAM 2440.11a):
…we shall document our understanding of the flows of transactions using process flow diagrams to supplement narratives or other documentation related to:
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Copyright © 2012 Deloitte Development LLC. All rights reserved.
New U.S. AAM Policy
•Applies to:
o Audits performed in accordance with the standards of the PCAOB – integrated and non-integrated audits
Already exists
• Narratives • ROMMs • Walkthroughs
To be created
Process flow
diagrams
7
Copyright © 2012 Deloitte Development LLC. All rights reserved.
Improved risk assessment & understanding
• Identification of new risks • Identification of control gaps • Identification of relevant IPE • Improved understanding
documentation
Implementation and Support
Guide to Developing Process Flow Diagrams
Guide to Developing Process Flow Diagrams
Chapter 1: Introduction to Developing Process Flow Diagrams
Chapter 2: Assess Process Flow Diagram Strategy Chapter 3: Leverage Our Understanding of the
•Effective for audit periods beginning on or after December 15, 2011
6
Copyright © 2012 Deloitte Development LLC. All rights reserved.
Process flow diagram benefits
-Accounts or disclosures for which we have identified a significant risk
-Revenue accounts identified as material to the financial statements.
•Additional guidance in U.S. AAM 2440.11b
• Describe implementation and support tools • Discuss considerations for engagement economics • Understand process flow related learning in
response to policy and guidance
3
Copyright © 2012 Deloitte Development LLC. All rights reserved.
Policy and Guidance
Relevant Auditing Standards
PCAOB AS 5.34
• Understand likely sources of misstatement • Flows of transactions • Risks of Material Misstatement • Internal Controls
Entity Chapter 4: Develop Diagrams Chapter 5: Validate Our Understanding
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Copyright © 2012 Deloitte Development LLC. All rights reserved.
Chapter 1: Introduction to Developing Process Flow Diagrams
PCAOB AS 12.28
PCAOB AS 12.29
• Information System Relevant to Financial Reporting • Information systems • Business processes
•Understanding of how IT affects the company's flow of transactions
Audit Plus
2
Copyright © 2012 Deloitte Development LLC. All rights reserved.
ห้องสมุดไป่ตู้
Webcast objectives
• Summarize U.S. AAM requirements related to process flow diagrams
Process Flow Diagrams
Bill Platt Sandy Herrygers Rich Herlin Lara Abrash Kelly Rau
May 30, 2012
Administrative Items
• No CPE provided • Replay and slides will be available on Deloitte