審計(jì)學(xué)：一種整合方法_第12版_英文版cha-wenkub
2023-05-26 01:50:51 本頁(yè)面
【正文】 ublishing, Auditing 12/e, Arens/Beasley/Elder 6 13 Learning Objective 4 Classify transactions and account balances into financial statement cycles and identify benefits of a cycle approach to segmenting the audit. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 9 Learning Objective 3 Explain the auditor’s responsibility for discovering material misstatements. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 5 Steps to Develop Audit Objectives 4. Know general audit objectives for classes of transactions and accounts. 5. Know specific audit objectives for classes of transactions and accounts. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 1 Audit Responsibilities and Objectives Chapter 6 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 2 Learning Objective 1 Explain the objective of conducting an audit of financial statements and an audit of internal controls. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 6 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. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 10 Auditor’s Responsibilities ? Material versus immaterial misstatements ? Reasonable assurance ? Errors versus fraud ? Professional skepticism ? Fraud resulting from fraudulent financial reporting versus misappropriation of assets 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 14 Financial Statements Cycles Audits are performed by dividing the financial statements into smaller segments or ponents. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 18 Learning Objective 5 Describe why the auditor obtains a bination of assurance by auditing classes of transactions and ending balances in accounts, including presentation and disclosure. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 22 Management Assertions for Each Category of Assertions Assertions About Classes of Transactions and Events Assertions About Account Balances Assertions About Presentation and Disclosure Occurrence Existence Occurrence and rights and obligations Completeness Completeness Completeness Accuracy Valuation and allocation Accuracy and valuation Classification Classification and understandability Cutoff Rights and obligations 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 26 Management Assertions and Transactionrelated Audit Objectives Management Assertions About Classes of Transactions and Events General Transaction related Audit Objectives Specific Sales Transaction related Audit Objectives Occurrence Occurrence Recorded sales are
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