審計(jì)的責(zé)任與目的ppt課件(已修改)
2025-01-17 00:42 本頁面
【正文】 Audit Responsibilities and Objectives 審計(jì)的責(zé)任與目的 Learning Objective 1 Explain the objective of conducting an audit of financial statements and an audit of internal controls. Objective of Conducting an Audit of Financial Statements The objective of the ordinary audit of financial statements is the expression of an opinion of the fairness with which they present fairly, in all respects, financial position, result of operations, and its cash flows in conformity with GAAP. 一般財(cái)務(wù)報(bào)表審計(jì)的目地是針對(duì)財(cái)務(wù)報(bào)表是否依照一般公認(rèn)會(huì)計(jì)原則，允當(dāng)表達(dá)財(cái)務(wù)狀況、經(jīng)營結(jié)果及現(xiàn)金流量表示意見。 Objective of Conducting an Audit of Financial Statements ? not an insurer or a guarantor of the fairness of the presentations in the statements,不是擔(dān)任財(cái)務(wù)報(bào)表允當(dāng)表達(dá)的保証人 ? the auditor has considerable responsibility for notifying users whether the statements are properly 當(dāng)表達(dá) Steps to Develop Audit Objectives Understand objectives and responsibilities for the 1 2 Divide financial statements into cycles. 依交易循環(huán)區(qū)分財(cái)務(wù)報(bào)表 3 Know management assertions about accounts. 管理當(dāng)局的會(huì)計(jì)責(zé)任 Steps to Develop Audit Objectives Know general audit objectives for classes of transactions and accounts. 瞭解交易類別一般審計(jì)責(zé)任 4 5 Know specific audit objectives for classes of transactions and accounts. 瞭解交易類別特定審計(jì)責(zé)任 Learning Objective 2 Distinguish management’s responsibility for the financial statements and internal control from the auditor’s responsibility for verifying the financial statements and effectiveness of internal control. Management’s Responsibilities Management is responsible for the financial statements and for internal The Sarbanes–Oxley Act increases management’s responsibility for the financial statements. It requires the CEO and the CFO of public panies to certify the quarterly and annual financial statements submitted to the SEC. Management’s responsible 管理當(dāng)局的責(zé)任 The responsibilities (1) for adopting sound accounting policies, (2)maintaining adequate internal control, (3)and making fair representations in the financial statements Management’s responsible 管理當(dāng)局的責(zé)任 management’s responsibilities for the fairness of the representations (assertions) in the financial statements carries with it the privilege of determining which disclosures it considers necessary. 包括必要的揭露 Management’s Responsibilities The SarbanesOxley Act provides for criminal penalties for anyone who knowingly falsely certifies the 已知財(cái)務(wù)報(bào)表誤述的刑事責(zé)任 Learning Objective 3 Explain the auditor’s responsibility for Discovering material 對(duì)發(fā)現(xiàn)重大誤述的責(zé)任 Auditor’s Responsibilities 審計(jì)人員的責(zé)任 – Material versus immaterial misstatements 重大及不重大的誤述 –
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