审计英语课件第4章
合集下载
审计英语课件第4章
preparing financial statements from the auditor’s responsibilities for verifying those financial statements. 3. Explain why the auditor is responsible for reasonable but not absolute assurance. 4. Remember the transaction-related and balance-related audit objectives. 5. Learn the audit process.
accounting standards; and
(b) Whether the financial statements are presented fairly,
in all material respects, the financial position, operating
results and cash flows of the entity.
精选ppt
11
3.1.3 Auditor’s Responsibilities
➢ An auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, which caused by error or fraud. Due to the nature of the audit evidence and the characteristics of fraud, the auditor is able to obtain reasonable, but not absolute, assurance that material misstatements are detected. The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance those misstatements, which caused by errors or fraud, that are not material to the financial statements are detected.
accounting standards; and
(b) Whether the financial statements are presented fairly,
in all material respects, the financial position, operating
results and cash flows of the entity.
精选ppt
11
3.1.3 Auditor’s Responsibilities
➢ An auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, which caused by error or fraud. Due to the nature of the audit evidence and the characteristics of fraud, the auditor is able to obtain reasonable, but not absolute, assurance that material misstatements are detected. The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance those misstatements, which caused by errors or fraud, that are not material to the financial statements are detected.
审计第四章审计程序
➢审计目标包括两个层次： 一是财务报表总体审计目标（总体层次） 二是与各类交易、账户余额和披露相关的 具体审计目标（认定层次）
PPT文档演模板
审计第四章审计程序
审计目标演进历程：
PPT文档演模板
审计第四章审计程序
与总目标相适应的审计人员的社会角色 警犬——差错防弊 看门人——仅对财务报表的公允性发表意见 经济警察——财务报表的真实公允发表审计
PPT文档演模板
审计第四章审计程序
审计主线：“被审计单位管理层认定—— 注册会计师确定审计目标——注册会计师 制订审计计划——注册会计师执行审计程 序 —— 注 册 会 计 师 收 集 审 计 证 据 —— 注 册 会 计 师 形 成 审 计 工 作 底 稿 —— 注 册 会 计 师 发表审计意见——注册会计师撰写审计报 告”。
(3)审计不是对涉嫌违法行为的官方调查。因此，注 册会计师没有被授予特定的法律权力(如搜查权)，而这种 权力对调査是必要的。
PPT文档演模板
审计第四章审计程序
3.在合理的时间内以合理的成本完成审计需要。
要求注册会计师处理所有信息是不切实际的，追查每一个 事项也是不切实际的。
为了在合现的时间内以合理的成本对财务报表形成审 计意见、注册会计师有必要：
意见，并查找重大错误和舞弊
PPT文档演模板
审计第四章审计程序
➢1.1.1 财务报表审计的总目标：
①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；
②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。
PPT文档演模板
审计第四章审计程序
PPT文档演模板
审计第四章审计程序
审计目标演进历程：
PPT文档演模板
审计第四章审计程序
与总目标相适应的审计人员的社会角色 警犬——差错防弊 看门人——仅对财务报表的公允性发表意见 经济警察——财务报表的真实公允发表审计
PPT文档演模板
审计第四章审计程序
审计主线：“被审计单位管理层认定—— 注册会计师确定审计目标——注册会计师 制订审计计划——注册会计师执行审计程 序 —— 注 册 会 计 师 收 集 审 计 证 据 —— 注 册 会 计 师 形 成 审 计 工 作 底 稿 —— 注 册 会 计 师 发表审计意见——注册会计师撰写审计报 告”。
(3)审计不是对涉嫌违法行为的官方调查。因此，注 册会计师没有被授予特定的法律权力(如搜查权)，而这种 权力对调査是必要的。
PPT文档演模板
审计第四章审计程序
3.在合理的时间内以合理的成本完成审计需要。
要求注册会计师处理所有信息是不切实际的，追查每一个 事项也是不切实际的。
为了在合现的时间内以合理的成本对财务报表形成审 计意见、注册会计师有必要：
意见，并查找重大错误和舞弊
PPT文档演模板
审计第四章审计程序
➢1.1.1 财务报表审计的总目标：
①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；
②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。
PPT文档演模板
审计第四章审计程序
审计第4章
25
六、重新计算
注册会计师以人工方式或使用计算机辅助审计 技术，对记录或文件中数据计算的准确性进行核 对。
26
七、重新执行
注册会计师以人工方式或使用计算机辅助 审计技术，对被审计单位内部控制组成部分 的程序或控制重新独立执行。
27
八、分析程序
注册会计师通过研究不同财务数据之间、以 及财务数据与非财务数据之间的内在关系，对财 务信息作出评价。分析程序还包括调查与其他相 关信息不一致或与预测数据严重偏离的波动和关 系。
18
审计程序：
获取审计证据的具体方法。
19
审计程序的基本类型：
一、检查记录或文件 二、检查有形资产 三、观察 四、询问 五、函证 六、重新计算 七、重新执行 八、分析程序
20
一、检查记录或文件
注册会计师对被审计单位内部或外部生 成的，以纸质、电子或其他介质形式存在的 记录或文件进行审查。 其中的记录或文件包括： 原始凭证、记账凭证、会计账簿、财务报表 以及其他文件。 检查记录或文件的目的是对财务报表所包含或
缺点：分割相关账户、实质性程序与控制测试相 脱节
16
四、业务循环法
把紧密相联的报表项目及涉及的交易和账户归 入同一业务循环，然后按业务循环来组织财务报表 审计的方法。 优点：
将交易与账户的实质性程序与控制测试直接联系， 便于对被审计单位业务的了解； 便于审计的合理分工，提高审计效率与效果。
17
第三节 审计程序
工作效率，降低审计成本。
8
。
一、顺查法和逆查法 ——按照审计工作的顺序和会
计业务处理程序的关系，有顺查法和逆查法之分。
顺查法：按照会计核算的先后顺序，依次审查凭 证、账簿和报表的一种审计方法。 优点：系统全面、质量可靠 缺点：工作量大、不易于抓注重点，效率低 适用于：规模小、业务量小的单位。
CH04Audit Objectives, Procedures, and Working Papers(审计学,英文版)
21
5.sufficient appropriate evidence in auditing
• The purpose of gathering and analysing evidence is to support the decision on whether the FS conform to GAAP. • (1)APPROPRIATENESS 品质 • (2)SUFFICIENCY 数量 • P123, Reliability
8
Client selection
• • • • C. predecessor auditor D. special attention or unusual risks E. independence F. special skills
9
RETENTION
• Major Changes • management, directors, ownership, legal counsel, financial condition, litigation status, nature of the business, scope of the audit engagement.
10
(2)Communication between predecessor and successor auditors
• Rules of Professional Conduct • A. successor obtain inf. From predecessor; • B. predecessor respond to successor; • C. client consent. • If the consent is refused, the successor should be wary.
临时借调员工--注册会计师辅导《审计》第四章讲义4
正保远程教育旗下品牌网站美国纽交所上市公司(NYSE:DL)中华会计网校会计人的网上家园注册会计师考试辅导《审计》第四章讲义4临时借调员工三、临时借调员工如果会计师事务所向审计客户借出员工，可能因自我评价产生不利影响。
会计师事务所只能短期向客户借出员工，并且借出的员工不得为审计客户提供中国注册会计师职业道德守则禁止提供的非鉴证服务，也不得承担审计客户的管理层职责。
审计客户有责任对借调员工的活动进行指导和监督。
防范措施主要包括：（1）对借出员工的工作进行额外复核；（2）合理安排审计项目组成员的职责，使借出员工不对其在借调期间执行的工作进行审计；（3）不安排借出员工作为审计项目组成员。
四、最近曾任审计客户的董事、高级管理人员或特定员工如果审计项目组成员最近曾担任审计客户的董事、高级管理人员或特定员工，可能因自身利益、自我评价或密切关系产生不利影响。
例如，如果审计项目组成员在审计客户工作期间曾经编制会计记录，现又对据此形成的财务报表要素进行评价，则可能产生这些不利影响。
针对情况1，会计师事务所不得将此类人员分派到审计项目组。
针对情况2，如果该成员在审计项目组担任管理人员的角色，离开审计客户的时期只是数个月至两年间，不利影响严重程度比较大。
会计师事务所通常的防范措施包括复核该成员已执行的工作，或避免安排此类人员作为审计项目组成员。
五、兼任审计客户的董事或高级管理人员1.如果会计师事务所的合伙人或员工兼任审计客户的董事或高级管理人员，将因自我评价和自身利益产生非常严重的不利影响，导致没有防范措施能够将其降低至可接受的水平。
会计师事务所的合伙人或员工不得兼任审计客户的董事或高级管理人员。
2.如果会计师事务所的合伙人或员工担任审计客户的公司秘书，将因自我评价和过度推介产生非常严重的不利影响，导致没有防范措施能够将其降低至可接受的水平。
会计师事务所的合伙人或员工不得兼任审计客户的公司秘书。
3.【教师补充】公司秘书的职能可能包括人事管理、保存公司记录和登记簿等行政职能，以确保公司遵守法律法规等。
Chapter04 Professional Ethics(审计学-英文版)
4-6
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
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. He brags to his friends about his good fortune.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
4 - 18
CPAs Encouraged to Conduct Themselves at a High Level
Quality coentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
4-8
Learning Objective 2
Resolve ethical dilemmas using an ethical framework.
4 - 21
Code of Professional Conduct
Principles Ideal standards of ethical conduct stated in philosophical terms. They are not enforceable. Minimum standards of ethical conduct stated as specific rules. They are enforceable. Interpretation of the rules of conduct by the AICPA Division of Professional Ethics. They are not enforceable, but a practitioner must justify departure.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
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. He brags to his friends about his good fortune.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
4 - 18
CPAs Encouraged to Conduct Themselves at a High Level
Quality coentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
4-8
Learning Objective 2
Resolve ethical dilemmas using an ethical framework.
4 - 21
Code of Professional Conduct
Principles Ideal standards of ethical conduct stated in philosophical terms. They are not enforceable. Minimum standards of ethical conduct stated as specific rules. They are enforceable. Interpretation of the rules of conduct by the AICPA Division of Professional Ethics. They are not enforceable, but a practitioner must justify departure.
审计Audit—Arens14ech15pptge
•Nonprobabilistic sample selection is a
•method in which the auditor uses professional •judgment rather than probabilistic methods.
PPT文档演模板
审计Audit—Arens14ech15pptge
PPT文档演模板
审计Audit—Arens14ech15pptge
Terms Used in Audit Sampling
•Terms related to evaluating results:
➢ Exception ➢ Sample exception rate (SER) ➢ Computed upper exception rate (CUER)
tests
•Step
•Ev3aluate the results
PPT文档演模板
审计Audit—Arens14ech15pptge
Statistical Versus Nonstatistical Sampling
•Differences in approach:
•Statistical sampling allows the quantification
PPT文档演模板
审计Audit—Arens14ech15pptge
Probabilistic Versus Nonprobabilistic Sample Selection
•Probabilistic selection methods:
• 1. Simple random sample selection • 2. Systematic sample selection
•method in which the auditor uses professional •judgment rather than probabilistic methods.
PPT文档演模板
审计Audit—Arens14ech15pptge
PPT文档演模板
审计Audit—Arens14ech15pptge
Terms Used in Audit Sampling
•Terms related to evaluating results:
➢ Exception ➢ Sample exception rate (SER) ➢ Computed upper exception rate (CUER)
tests
•Step
•Ev3aluate the results
PPT文档演模板
审计Audit—Arens14ech15pptge
Statistical Versus Nonstatistical Sampling
•Differences in approach:
•Statistical sampling allows the quantification
PPT文档演模板
审计Audit—Arens14ech15pptge
Probabilistic Versus Nonprobabilistic Sample Selection
•Probabilistic selection methods:
• 1. Simple random sample selection • 2. Systematic sample selection
【仁H】2021年CPA《审计》第4章
第一编审计基本原理——第四章审计抽样方法【考情分析】本章属于比较重要的章节，核心内容是审计抽样的基本原理及其运用。
从题型看，既可以客观题的形式考查，也可以在简答题或综合题中涉及。
尤其2012年以前以简答题形式为主，但是近几年经常在客观题和综合题中有所涉及，考生应重视相关知识的掌握，以应对各种题型的考核。
【本章概况】第一节审计抽样的相关概念一、审计抽样的含义★★二、抽样风险和非抽样风险★★★三、审计抽样的类型★★一、审计抽样的含义★★（一）选取测试项目的方法1.对某总体包含的全部项目进行测试；2.对选出的特定项目进行测试，但不推断总体；3.审计抽样，以样本结果推断总体结论。
（二）审计抽样的定义目的在合理的时间内以合理的成本完成审计工作。
含义注册会计师对具有审计相关性的总体中低于百分之百的项目实施审计程序，使所有抽样单元均有被选取的机会，为注册会计师针对整个总体得出结论提供合理的基础。
【提示1】抽样总体是指从中选取样本并期望据此得出结论的整个数据的集合。
【提示2】抽样单元是指构成总体的个体项目。
【提示3】注册会计师通常只需要评价该账户余额是否存在重大错报，而不需要确定其初始金额。
特征1.对具有审计相关性的总体中低于100%的项目实施审计程序；2.所有抽样单元都有被选取的机会；3.可以根据样本项目的测试结果推断出有关抽样总体的结论。
（三）选取样本时对代表性的考虑含义是指在既定的风险水平下，注册会计师根据样本得出的结论，与对整个总体实施与样本相同的审计程序得出的结论类似。
应用原则只有当从抽样总体中选取的样本具有代表性时，注册会计师才能根据样本项目的测试结果推断出有关总体的结论。
判断标准样本的选取是无偏向的，该样本通常就具有了代表性。
影响代表性的因素相关因素无关因素整个样本样本中的单个项目如何选择样本样本规模错报的发生率错报的特定性质【考题•多选题】下列各项中，属于审计抽样基本特征的有（）。
A.对具有审计相关性的总体中低于百分之百的项目实施审计程序B.可以根据样本项目的测试结果推断出有关抽样总体的结论C.所有抽样单元都有被选取的机会D.可以基于某一特征从总体中选出特定项目实施审计程序【考题•单选题】下列有关审计抽样的样本代表性的说法中，错误的是（）。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
➢ 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；
(a) Whether the financial statements are prepared in accordance with the requirements of the applicable accounting standards; and
(b) Whether the financial statements are presented fairly, in all material respects, the financial position, operating results and cash flows of the entity.
➢ The overall objective of the audit of financial statements emphasizes issuing an opinion on financial statements. The only reason auditors accumulate evidence is to enable them to reach conclusions about whether financial statements are fairly stated in all material respects and issue an appropria the financial statements does not relieve management or those charged with governance of their responsibilities.
preparing financial statements from the auditor’s responsibilities for verifying those financial statements. 3. Explain why the auditor is responsible for reasonable but not absolute assurance. 4. Remember the transaction-related and balance-related audit objectives. 5. Learn the audit process.
➢ 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。
Chapter 3 Auditing Objectives and Audit Process
3.1 Overall Audit Objective and Responsibilities
3.2 Management Assertions 3.3 Specific Audit Objectives 3.4 Audit Process
The objective of an audit of financial statements
➢ The objective of an audit of financial statements is to enable the auditor, by conducting an audit, to express an opinion on the following aspects of the financial statements:
➢ Before beginning the study of how to conduct an audit, it is necessary to understand the overall objectives of the audit, the auditor's responsibilities in conducting the audit, and the specific objectives the auditor tries to accomplish. Without an understanding of these topics, planning and accumulating audit evidence during the audit can not be done effectively.
3.1 Overall Audit Objective and Responsibilities
3.1.1 Overall Audit Objective 3.1.2 Management’s Responsibilities 3.1.3 Auditor’s Responsibilities
Glossary
3.1.3 Auditor’s Responsibilities
➢ An auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, which caused by error or fraud. Due to the nature of the audit evidence and the characteristics of fraud, the auditor is able to obtain reasonable, but not absolute, assurance that material misstatements are detected. The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance those misstatements, which caused by errors or fraud, that are not material to the financial statements are detected.
Learning Objectives
After studying this chapter, you should be able to 1. Comprehend the objective of an audit of financial
statements and the definition of management assertions. 2. Distinguish management’s responsibilities for
3.1.2 Management’s Responsibilities
➢ The responsibility for adopting sound accounting policies, maintaining adequate internal control, and making fair representations in the financial statements rests with management rather than with the auditor. Because they operate the business daily, a company’s management knows more about the company's transactions and related assets, liabilities, and equity than the auditor does. In contrast, the auditor's knowledge of these matters and internal control is limited to those acquired during the audit.
➢ overall audit objective 总体审计目标 ➢ management’s responsibilities管理层责任 ➢ auditor’s responsibilities 审计师的责任
3.1.1 Overall Audit Objective
➢ The overall objective of the audit of financial statements by the independent auditor is the expression of an opinion on the fairness with which they present fairly, in all material respects, financial position, results of operations, and its cash flows in conformity with generally accepted accounting principles.
➢ Although the management has the responsibility for the preparation of the financial statements and the accompanying footnotes, it is acceptable for an auditor to draft the financial statements for the client or to offer suggestions for clarification. In the event that management insists on financial statement disclosure that the auditor finds unacceptable, the auditor can either issue an adverse or qualified opinion or withdraw from the engagement.