第二章审计目标.ppt

2020 1 21 niexj 1 AuditObjectivesandResponsibilities Chapter2 2020 1 21 niexj 2 在开始学习如何执行审计之前 有必要先理解审计总体目标 theoverallobjectives 审计师在执行审计中的责任和审计师应当实现的具体目标 thespecificobjectives 没有对这些内容的理解 在审计过程中 计划和收集审计证据就不具有相关性 2020 1 21 niexj 3 2 1ObjectiveofConductinganAuditofFinancialStatements Justasitisimpossiblenottotastethehoney orthepoison thatfindsitselfatthetipofthetongue soitisimpossibleforagovernmentservantnottoeatup atleast abitoftheking srevenue Justasfishmovingunderwatercannotpossiblybefoundouteitherasdrinkingornotdrinkingwater sogovernmentservantsemployedinthegovernmentworkcannotbefoundout while takingmoney forthemselves R P Kangle1972 p 91 2020 1 21 niexj 4 2 1ObjectiveofConductinganAuditofFinancialStatements Theprimaryobjectiveoftheauditistoexpressanopiniononthefinancialstatements 2020 1 21 niexj 5 中国注册会计师执业准则第1101号 第二章第四条 规定 财务报表审计的目标是注册会计师通过执行审计工作 对财务报表的下列方面发表审计意见 1 财务报表是否按照适用的会计准则和相关会计制度的规定编制 2 财务报表是否在所有重大方面公允反映被审计单位的财务状况 经营成果和现金流量 2020 1 21 niexj 6 SAS1 StatementsonAuditingStandards states Theobjectiveoftheordinaryauditoffinancialstatementsbytheindependentauditoristheexpressionofanopiniononthefairnesswithwhichtheypresentfairly inallmaterialrespects financialposition resultsofoperations anditscashflowsinconformitywithgenerallyacceptedaccountingprinciples 2020 1 21 niexj 7 2 1ObjectiveofConductinganAuditofFinancialStatements Whentheauditorconcludesthatthefinancialstatementsareunlikelytomisleadaprudentuser theauditorgivesanauditopinionontheirfairpresentationandassociateshisorhernamewiththestatements Iffactssubsequenttotheirissuanceindicatethatthestatementswereactuallynotfairlypresented theauditorislikelytohavetodemonstratetothecourtsorregulatoryagenciesthatheorsheconductedtheauditinapropermanneranddrewreasonableconclusions 2020 1 21 niexj 8 2 1ObjectiveofConductinganAuditofFinancialStatements Althoughnotaninsureroraguarantorofthefairnessofthepresentationsinthestatements theauditorhasconsiderableresponsibilityfornotifyinguserswhetherthestatementsareproperlystated Iftheauditorbelievesthatthestatementsarenotfairlypresentedorisunabletoreachaconclusionbecauseofinsufficientevidenceorprevailingconditions theauditorhastheresponsibilityfornotifyingusersthroughtheauditor sreport 2020 1 21 niexj 9 2 2Management sResponsibilities Theresponsibilityforadoptingsoundaccountingpolicies maintainingadequateinternalcontrol andmakingfairrepresentationsinthefinancialstatementsrestswithmanagementratherthantheauditor 采用合理的会计政策 保持适当的内部控制 在财务报表中作出公允反映 是 管理层的责任 而不是审计师的责任 2020 1 21 niexj 10 2 3Auditor sResponsibilities SAS1states Theauditorhasaresponsibilitytoplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement whethercausedbyerrororfraud Becauseofthenatureofauditevidenceandthecharacteristicsoffraud auditorisabletoobtainreasonable butnotabsolute assurancethatmaterialmisstatementsaredetected Theauditorhasnoresponsibilitytoplanandperformtheaudittoobtainreasonableassurancethatmisstatements whethercausedbyerrororfraud thatarenotmaterialtothefinancialstatementsaredetected 2020 1 21 niexj 11 Responsibilities Managementisresponsibleforthefinancialstatements andforinternalcontrol Auditorsissueanopiniononfairnessofthefinancialstatements 2020 1 21 niexj 12 2 3Auditor sResponsibilities Materialversusimmaterialmisstatements Reasonableassurance Errorsversusfraud Professionalskepticism SeveralImportantTermsandPhrases 2020 1 21 niexj 13 Materialversusimmaterialmisstatements 重要错报与非重要错报 如果财务报表未更正的错误或舞弊总额很可能会改变或影响一个使用该报表的理性人的决策 则这样的错报通常被认为是重要的 尽管对重要性予以量化极其困难 但是审计师仍有责任获得合理保证 使这一重要性水平基本标准已得到满足 要求审计师负责找到所有不重要的错误和舞弊 成本极其高昂 也许是不可能的 2020 1 21 niexj 14 reasonableassurance 合理保证 注册会计师按照审计准则的规定执行审计工作 能够对财务报表不存在重大错报提供合理保证 1101第六章第十三条 虽然财务报表使用者可以根据财务报表和审计意见对被审计单位未来生存能力或管理层的经营效率 经营效果做出某种判断 但审计意见并不是对被审计单位未来生存能力或管理层的经营效率 经营效果提供保证 2020 1 21 niexj 15 Errorsversusfraud 错误与舞弊 Errors unintentionalmisstatementsofthefinancialstatementsFraud intentionalMisappropriationofassetFraudulentfinancialreporting 2020 1 21 niexj 16 professionalskepticism 职业怀疑 注册会计师以质疑的思维方式评价所获取审计证据的有效性 并对相对矛盾的审计证据 以及引起对文件记录或管理层和治理层提供的信息的可靠性产生怀疑的审计证据保持警觉 第五章第十二条 2020 1 21 niexj 17 ABC公司资产负债表 资产负债计所有者权益现金1000短期借款110000银行存款80000应付账款70000应收账款20197原材料344803实收资本770000低值易耗品54000盈余公积30000固定资产500000未分配利润20000总计10000001000000 2020 1 21 niexj 18 2 4CycleApproachtoSegmentingtheAudit 审计是通过将财务报表划分为较小的部分或分块来执行的 这种划分使审计更便于管理 也有助于将审计任务在审计小组的不同成员之间进行分派 例如 绝大多数审计师都把固定资产和应付票据划分为不同的部分 每个部分都分别地 但又不是完全独立地进行审计 在完成每一部分 包括该部分与其他部分之间的关系的审计后 将审计结果进行汇总 这样 就能够形成对财务报表整体的结论 2020 1 21 niexj 19 2 4CycleApproachtoSegmentingtheAudit 一 对总体审计目标的分解分派审计工作有多种不同方法 一种方法是将报表中的每一个账户余额都划分为一个单独的分块 但是 这种分派方法通常缺乏效率 它将导致对一些密切相关的账户 如存货账户和商品销售成本账户 也进行独立审计 2020 1 21 niexj 20 2 4CycleApproachtoSegmentingtheAudit 对审计分块的一种常用方法 是将密切相关的一类交易和账户余额作为同一部分 这种方法叫做 循环法 cycleapproach 如销售 销售退回 现金收入和坏账核销这四类交易均会引起应收账款的增减 因此 它们都属于销售与收款循环的构成部分 类似地 工薪交易和应计工资属于工资与人员循环的一部分 2020 1 21 niexj 21 TransactionFlowExample Transactions Journals Ledger TrialBalance andFinancialStatements Acquisitionofgoodsandservices Cashreceiptsjournal Sales Salesjournal Cashreceipts Acquisitionsjournal Generalledgerandsubsidiaryrecords Generalledgertrialbalance Financialstatements 2020 1 21 niexj 22 TransactionFlowExample Transactions Journals Ledger TrialBalance andFinancialStatements Allocationandadjustments Payrolljournal Cashdisbursements Cashdisburse mentsjournal Payrollservicesanddisbursements Generaljournal Generalledgerandsubsidiaryrecords Generalledgertrialbalance Financialstatements 2020 1 21 niexj 23 RelationshipsAmongTransactionCycles Generalcash Capitalacquisitionandrepaymentcycle Salesandcollectioncycle Acquisitionandpaymentcycle Payrollandpersonnelcycle Inventoryandwarehousingcycle 2020 1 21 niexj 24 ABC公司应用的循环 一 2020 1 21 niexj 25 ABC公司应用的循环 二 2020 1 21 niexj 26 2 5SettingAuditObjectives Auditorsconductauditsusingthecycleapproachbyperformingaudittestsofthetransactionsmakingupendingbalancesandalsobyperformingaudittestsofthebalancesthemselves 2020 1 21 niexj 27 BalanceandTransactionsAffectingBalancesExample 19 454144 328 20 197 139 0201 2423 328 Charge offofuncollectibledebts Cashreceipts Salesreturnsandallowances Sales AccountsReceivable inthousands Beginningbalance Endingbalance 2020 1 21 niexj 28 transaction relatedandbalance relatedauditobjectives Auditorshavefoundthat generally themostefficientwaytoconductauditsistoobtainsomecombinationofassuranceforeachclassoftransactionsandfortheendingbalanceintherelatedaccount Thereareseveralauditobjectivesthatmustbemetbeforetheauditorcanconcludethatthetransactionareproperlyrecorded Theyarecalledtransaction relatedauditobjectives Similarly thereareseveralauditobjectivesthatmustbemetforeachaccountsbalance Theyarecalledbalance relatedauditobjectives 2020 1 21 niexj 29 2 6ManagementAssertions 认定是指管理层对财务报表组成要素的确认 计量 列报做出的明确或隐含的表达 认定与审计目标密切相关 注册会计师的基本职责就是确定被审计单位管理层对其财务报表的认定是否恰当 管理层在资产负债表中列报存货及其金额 明确表达 1 记录的存货是存在的 2 存货以恰当的金额包括在财务报表中 与之相关的计价或分摊调整已恰当记录 隐含表达 1 所有应当记录的存货均已记录 2 记录的存货都由被审计单位拥有 2020 1 21 niexj 30 2 6ManagementAssertions 1 Existenceoroccurrence 2 Completeness 3 Valuationorallocation 4 Rightsandobligations 5 Presentationanddisclosure 2020 1 21 niexj 31 2 7SettingSpecificAuditObjectives 2 7 1Settingtransaction relatedspecificauditobjectives 2020 1 21 niexj 32 2 7SettingSpecificAuditObjectives 2 7 2Settingbalance relatedspecificauditobjectives 2020 1 21 niexj 33 2 7SettingSpecificAuditObjectives 2 7 3Settingpresentation and disclosure relatedspecificauditobjectives 2020 1 21 niexj 34 StepstoDevelopAuditObjectives Understandobjectivesandresponsibilitiesfortheaudit 1 2 Dividefinancialstatementsintocycles 3 Knowmanagementassertionsaboutaccounts 4 Knowspecificauditobjectivesforclassesoftransactionsandaccounts 2