審計學：一種整合方法_第12版_英文版cha(存儲版)
【正文】 e Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 40 How Audit Objectives Are Met The auditor must obtain sufficient appropriate audit evidence to support all management assertions in the financial statements. ? An audit process has four specific phases 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 38 Management Assertions and Presentation and Disclosurerelated Audit Objectives Hillsburg Hardware Company: As Applied to Notes Payable Management Assertions About Presentation and Disclosure Specific Presentation and Disclosurerelated Audit Objectives Applied to Notes Payable Valuation and allocation Valuation and allocation Footnote disclosures related to notes payable are accurate. Classification and understandability Classification and understandability Notes payable are appropriately classified as to shortterm and longterm obligations and related financial statement disclosures are understandable General Presentation and Disclosure related Audit Objectives 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 30 Classification Amounts are properly classified Cutoff Transactions are recorded in the proper period Detail tiein Account balances agree with master file amounts, and with the general ledger General Balancerelated Audit Objectives 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 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 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 1 Audit Responsibilities and Objectives Chapter 6 169。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 17 Relationships Among Transaction Cycles General cash Capital acquisition and repayment cycle Sales and collection cycle Acquisition and payment cycle Payroll and personnel
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