審計(jì)過(guò)程之風(fēng)險(xiǎn)評(píng)估過(guò)程分析-文庫(kù)吧在線文庫(kù)
【正文】 of at least 3 independent (outside) directors ? Audit mittee members should not receive any consulting, advisory or other pensatory fees from the pany ? Audit mittee members should be financially literate Are we independent? Are we technically petent? Is client reputable? client lacking integrity financially unstable client client unable to pay audit fees Why do they want us? What would be the major question in client acceptance? What potential client might the auditor turn down? training and overall experience industry and client experience supervision need for specialists Are we technically petent? Components of Engagement Letter ? Name of the client ? statements to be audited ? scope of the services including any limitations ? the auditor’s responsibility for detecting fraud ? obligation of the client’s staff in preparing schedules and statements ? fees or method of determining fee ? provisions for client’s acceptance signature and date ? The more specific, the better 審計(jì)風(fēng)險(xiǎn)管理 ? 審計(jì)風(fēng)險(xiǎn)概述 ? 審計(jì)重要性 ? 審計(jì)風(fēng)險(xiǎn)評(píng)估和控制 審計(jì)風(fēng)險(xiǎn)概述 ?審計(jì)風(fēng)險(xiǎn)的概念 ?審計(jì)風(fēng)險(xiǎn)的要素 ?審計(jì)風(fēng)險(xiǎn)的理論模型 ?審計(jì)風(fēng)險(xiǎn)模型的界限 What is audit risk? Audit risk is the risk that an auditor may issue an unqualified opinion on materially misstated financial statements. 審計(jì)風(fēng)險(xiǎn)的要素 ? 固有風(fēng)險(xiǎn) ? 控制風(fēng)險(xiǎn) 環(huán)境風(fēng)險(xiǎn) ? 檢查風(fēng)險(xiǎn) Inherent Risk 財(cái)務(wù)報(bào)表項(xiàng)目受會(huì)計(jì)偏向、如錯(cuò)誤或舞弊影響的可能性，指假定被審計(jì)企業(yè)不存在相關(guān)內(nèi)部控制政策或程序的情況下，某一賬戶或交易類(lèi)別產(chǎn)生重大錯(cuò)報(bào)的可能性。 ? 簽約風(fēng)險(xiǎn)管理的目的是排除高風(fēng)險(xiǎn)客戶，從源頭控制審計(jì)風(fēng)險(xiǎn)。 Understanding ERM Process 1 ?了解客戶的風(fēng)險(xiǎn)評(píng)估過(guò)程 ?復(fù)核內(nèi)部審計(jì)所使用的風(fēng)險(xiǎn)基礎(chǔ)審計(jì)方法 ?與經(jīng)營(yíng)者討論他們的風(fēng)險(xiǎn)管理方式 ?復(fù)核企業(yè)的報(bào)酬政策以觀察其是否符合企業(yè)的風(fēng)險(xiǎn)政策 ?復(fù)核風(fēng)險(xiǎn)管理的文件等 Understanding ERM Process2 If The pany has strong risk management processes ， the auditor may focus on testing controls and developing corroborative evidence on account balances. If The pany does not have a prehensive risk process, the auditor will assess engagement risk as high, set audit risk at a lower level, and increase direct testing. Key Business Processes ?關(guān)鍵性業(yè)務(wù) ?影響關(guān)鍵性業(yè)務(wù)的行業(yè)因素 ?經(jīng)營(yíng)者管理這些關(guān)鍵性業(yè)務(wù)的方式 ?關(guān)鍵性業(yè)務(wù)可能產(chǎn)生的經(jīng)營(yíng)效果和財(cái)務(wù)效果 Business Risk ? 因企業(yè)的內(nèi)部因素和影響企業(yè)活動(dòng)的不確定的外部因素對(duì)企業(yè)的發(fā)展和經(jīng)營(yíng)成果以及持續(xù)經(jīng)營(yíng)造成的危險(xiǎn)。 ? 第十四條 由于審計(jì)中存在的固有限制影響注冊(cè)會(huì)計(jì)師發(fā)現(xiàn)重大錯(cuò)報(bào)的能力，注冊(cè)會(huì)計(jì)師不能對(duì)財(cái)務(wù)報(bào)表整體不存在重大錯(cuò)報(bào)獲取絕對(duì)保證。 ④ 審計(jì)風(fēng)險(xiǎn) (Audit risk) — 審計(jì)人在實(shí)施審計(jì)時(shí)沒(méi)能發(fā)現(xiàn)財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)，結(jié)果發(fā)表了錯(cuò)誤審計(jì)意見(jiàn)的風(fēng)險(xiǎn)。 reports）等 Sources of Information 審計(jì)人還可以通過(guò)與經(jīng)營(yíng)者和前任審計(jì) 人溝通、閱讀前期審計(jì)工作底稿和客戶的預(yù) 算、視察生產(chǎn)車(chē)間和業(yè)務(wù)部門(mén)、復(fù)核數(shù)據(jù)處 理中心、閱讀重要的債務(wù)條款和董事會(huì)記 錄、確認(rèn)政府的相關(guān)法律以及客戶的有關(guān)法 律責(zé)任獲得關(guān)鍵性業(yè)務(wù)的信息。s economic prospects Corporate Governance ? 企業(yè)外部的所有者和債權(quán)人等對(duì)企業(yè)實(shí)施控制并要求企業(yè)履行經(jīng)管責(zé)任的過(guò)程。 非抽樣風(fēng)險(xiǎn) ? 非抽樣風(fēng)險(xiǎn) 是指審計(jì)人因采用不恰當(dāng)?shù)膶徲?jì)程序或方法，或因誤解審計(jì)證據(jù)等而未能發(fā)現(xiàn)重大誤差的可能性，起因于證據(jù)評(píng)價(jià)錯(cuò)誤等觀察上的問(wèn)題。檢查風(fēng)險(xiǎn)水平越低，實(shí)質(zhì)性測(cè)試的嚴(yán)格程度越高。 Factors affecting the preliminary judgment about materiality SEC staff accounting bulletin 99 ① 故意的錯(cuò)誤計(jì)量引起的錯(cuò)報(bào)； ② 改變收益趨勢(shì)的錯(cuò)報(bào)； ③ 達(dá)到扭虧為贏或者相反目的的錯(cuò)報(bào)； ④ 重要分部或業(yè)務(wù)發(fā)生的錯(cuò)報(bào)； ⑤ 違反法規(guī)的錯(cuò)報(bào)； ⑥ 借以滿足債務(wù)契約的錯(cuò)報(bào)； ⑦ 關(guān)系到管理者報(bào)酬的錯(cuò)報(bào)； ⑧ 隱蔽非法交易的錯(cuò)報(bào)。 CAB： Classes of Transactions and Account Balances 圖表 89 賬戶余額以及交易循環(huán)和財(cái)務(wù)報(bào)表認(rèn)定 財(cái)務(wù)信息的可靠性 表達(dá)和披露 賬戶余額或交易循環(huán) 估價(jià)和分?jǐn)?權(quán)利和義務(wù) 完整性 存在或發(fā)生 Two types of misstatements ? Misstatements arising from fraudulent financial reporting ? Misstatements arising from misappropriation of assets. IACP Primary Objectives ?Safeguarding the state’s assets ?Providing reliable financial information Internal Accounting Control Program 。% to 1% of total asset 189。 ? 在第 2種情況下，同樣的審計(jì)風(fēng)險(xiǎn)水準(zhǔn)所必要的審計(jì)程序有效性只要達(dá)到 84%即可，相對(duì)于第 1種情況而言測(cè)試范圍可以大幅度地縮小。 圖表 82 SEC的審計(jì)失敗原因分析 Failure to obtain sufficient, petent evidential matter to support audit opinion （ 37） Failure to exercise professional skepticism on unusual, last minute, or related party transactions (30) Failure to maintain independence (19) Failure to respond adequately to red flags (16) Failure to municate adequ
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