審計(jì)過(guò)程之風(fēng)險(xiǎn)評(píng)估過(guò)程分析(編輯修改稿)
2025-03-22 21:46 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 reement Lessons ? CPAs are supposed to audit the financial statements (Expectation Gap) ? Engagement letter ? Alert for any sign of defalcation ? Report any sign of fraud to owners, regardless of services rendered Engagement Risk ? 簽約風(fēng)險(xiǎn)管理是最重要的審計(jì)決策之一。 ? 被審計(jì)企業(yè)經(jīng)營(yíng)失敗或者其財(cái)務(wù)報(bào)表中存在審計(jì)人無(wú)法發(fā)現(xiàn)的重大錯(cuò)報(bào)，往往引發(fā)審計(jì)訴訟。 ? 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)。 綜合考慮 ? 所有的審計(jì)都不可能提供 100%的保證； ? 審計(jì)人是在激烈競(jìng)爭(zhēng)的市場(chǎng)中競(jìng)爭(zhēng)客戶； ? 審計(jì)人有義務(wù)滿足社會(huì)對(duì)財(cái)務(wù)報(bào)告以及審計(jì)的期望； ? 審計(jì)人應(yīng)該發(fā)展審計(jì)方法面對(duì)高風(fēng)險(xiǎn)； ? 審計(jì)人可以保持高度的職業(yè)懷疑心去發(fā)現(xiàn)重要的錯(cuò)報(bào)。 Factors Affect ? Quality of the client39。s corporate governance ? Client39。s financial health ? Client39。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。 ? 公司治理的質(zhì)量反映了經(jīng)營(yíng)者履行經(jīng)管責(zé)任的質(zhì)量和財(cái)務(wù)報(bào)告的質(zhì)量。 The key factors an auditor will analyze ? 經(jīng)營(yíng)者的誠(chéng)實(shí)性 ? 董事會(huì)和審計(jì)委員會(huì)的獨(dú)立性及能力 ? ERM以及內(nèi)部控制的質(zhì)量 ? 法律和報(bào)告要求的遵守 ? 主要利害關(guān)系者參與企業(yè)經(jīng)營(yíng)的程度 ? 關(guān)聯(lián)方交易 Why the financial health ? 審計(jì)之后被審計(jì)企業(yè)申請(qǐng)破產(chǎn)增加審計(jì)人被起訴的可能性 ? 審計(jì)人需要通過(guò)評(píng)估了解： ? 經(jīng)營(yíng)者是否具有制造財(cái)務(wù)報(bào)表錯(cuò)報(bào)的動(dòng)機(jī) ? 識(shí)別可能錯(cuò)報(bào)的領(lǐng)域 ? 識(shí)別不正常的賬戶余額 Economic Prospects Highrisk panies are generally characterized by ? 營(yíng)運(yùn)資本不足； ? 缺乏長(zhǎng)期戰(zhàn)略和經(jīng)營(yíng)計(jì)劃； ? 市場(chǎng)進(jìn)入成本低； ? 依賴于有限的產(chǎn)品提供； ? 依賴于將要過(guò)時(shí)的技術(shù)； ? 將來(lái)的現(xiàn)金流量不穩(wěn)定； ? 有不恰當(dāng)會(huì)計(jì)處理的歷史； ? 受到過(guò)外部監(jiān)管機(jī)構(gòu)的調(diào)查。 簽約管理信息 ? 前后任審計(jì)人的溝通 ? 向其他人員詢問(wèn) Any munications between the predecessor and management or audit mittee regarding fraud, illegal acts or internal control matte . Why? 1. To identify client’s reasons for an audit Competency of the prior auditor Hunting for opinion Prior CPA left the client because of illegal acts. 2. Support beginning balances What if not sure about the beginning balance? Communicate with Predecessor Auditors Procedures of predecessor and successor auditor munication ? the successor is required to initiate the munication ? the client must give permission for the munication ? What if a client does not give permission? ? Are the predecessor required to respond? ? What if a predecessor auditor does not respond? Audit Committee ? Audit mittee is responsible for appointment, pensation and oversight of auditors ? Arrangements for the audit should be made through contact with the pany’s audit mittee ? Required by NYSE and NASDAQ ? Consists 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，某一賬戶或交易類別產(chǎn)生重大錯(cuò)報(bào)的可能性。 some accounts, ponents, cycles are inherently riskier than others Control Risk The risk that material misstatements will no
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