審計的責任與目的ppt課件-文庫吧資料
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【正文】 nt Assertions General Transaction Related Audit Objectives Existence or occurrence Completeness Valuation or allocation Existence Completeness Accuracy Classification Timing Posting and summarization Rights and obligations Presentation and disclosure N/A N/A Learning Objective 8 Link the nine general balance related audit objectives to the five management 一般帳戶餘額審計目標與管理當局聲明 General BalanceRelated Audit Objectives Existence存在 Amounts included exist. 被包括的金額真實存在 Completeness 完整 Existing amountsare included. 真實存在的金額被包括在內 Accuracy 正確性 Amounts included are stated at the correct amounts. 被包括在內金額是正確 General BalanceRelated Audit Objectives Classification 分類 Amounts are properly Cutoff 截止日期 Transactions are recorded in the proper 在適當期被間記錄 Detail tiein 與細節(jié)相符 Account balances agree with master file amounts, and with the general ledger. 帳戶餘額與主檔及總帳相符 General BalanceRelated Audit Objectives Realizable Value 淨變現(xiàn)金額 Assets are included at estimated realizable value. 被包括在內的資產 應估計淨變現(xiàn)價值 Rights and Obligations 權利與義務 Assets must be owned. Presentation and Disclosure 表達與揭露 Account balances and disclosures are presented in financial statements. Assertions and BalanceRelated Audit Objectives Management Assertions General Balance Related Audit Objectives Existence or occurrence Completeness Valuation or allocation Existence Completeness Accuracy Classification Cutoff, Detail tiein Realizable value Rights and obligations Presentation and disclosure Rights and obligations Presentation and disclosure Learning Objective 9 Explain the relationship between audit objectives and the accumulation of audit evidence. How Audit Objectives Are Met The auditor must obtain sufficient petent audit evidence to support all management assertions in the financial statements. 審計人員必須曲得足夠且適切的審計証據 支持所有管理當局對財務報表的聲明 An audit process is a methodology for anizing an audit. Four Phases of an Audit Phase I Plan and design an audit approach. 規(guī)劃設計審計方法 Phase II Perform tests of controls and substantive tests of 控制測試及交 易証實測試 Phase III Perform analytical procedures and tests of details of balances. 分析性覆核程序 和細節(jié)測試 Phase IV Complete the audit and issue an audit 出具審計報告 。 3會計師如認為最高管理階層或董事長涉及未遵循法令事項或知悉而未採取必要之改正行動時，不論該事項對財務報表之影響是否重大，應考量是否終止委任 查核報告 有重大影響，而財務報表未做適當之揭露或調整時，應出具保留或否定意見之查核報告。 未遵循法令事項的告知 1將所發(fā)現(xiàn)之未遵循法令事項儘速告知受查者之高級管理階層、董事會或監(jiān)察人。 3受查者管理階層如無充分理由與證據證明受查者事實上已遵循法令規(guī)定，得與受查者之律師或法律顧問討論。 具有未遵循法令事項跡象時之查核程序 1評估其對財務報表可能影響。
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