审计流程与解释ppt课件.ppt

ThePublicAccountingProfessionandtheAuditProcess Hsin FuTSAIpage1 Contents 一 OrganizationthatAffectAuditing二 CPAsFirms三 AICPA四 GenerallyAcceptedAuditingStandards五 AuditReport六 AuditObjectives七 AuditorsResponsibilityforErrors FraudandillegalActs八 Auditprocess九 FundamentalconceptsinconductinganAudit十 LimitationofFinancialStatementAudit十一 AuditorsasanExpert Hsin FuTSAIpage2 OrganizationThatAffectAuditinginU S A 一 AmericanInstituteofCertifiedPublicAccountants AICPA 1887 二 InstituteofInternalAuditors IIA 1941 三 AmericanAccountingAssociation AAA 四 SecuritiesandExchangeCommission SEC 1934 五 IndependenceStandardsBoard ISB 1997 六 GeneralAccountingOffice GAO 七 StateAssociationofCPAS 八 StateBoardofPublicAccountancy 九 FinancialAccountingStandardBoard FASB 1973 十 GovernmentAccountingStandardsBoard GASB 1984 Hsin FuTSAIpage3 OrganizationsAssociatedWiththePublicAccountingProfession Hsin FuTSAIpage4 OrganizationThatAffectAuditinginTAIWAN 一 省 市會計師公會 二 中華民國會計師公會聯合會 1925 三 財政部證券暨期貨管理委員會 1960 1981 1997 四 中華民國會計研究發展基金會 1984 五 中華民國內部稽核協會 1988 Hsin FuTSAIpage5 CERTIFIEDPUBLICACCOUNTINGFIRMS ThelegalrighttoperformauditsisgrantedtoCPAfirmsbyregulationofeachstate CPAfirmsalsoprovidemanyotherservicestotheirclients suchastaxandconsultingservices 1 BigFourInternationalFirms TheforlargestCPAfirmsintheUnitedstatesarecalledthe BigFour internationalCPAfirms 2 NationalFirms ThreeCPAfirmsintheUnitedStatesarecallednationalfirmsbecausetheyhaveofficesinmostmajorcities 3 RegionalandLargeLocalFirms Thereareonlyapproximately100CPAfirmswithprofessionalstaffsofmorethan50people 4 SmallLocalFirms Morethan95percentoffallCPAfirmshavefewerthan25professionalsinasingle officefirm Hsin FuTSAIpage6 CharacteristicofpublicAccountingprofession 一 服務公眾的責任 二 需要公眾的信任 三 複雜的學術主體 四 獻身專業的資格 五 最大的責任風險 Hsin FuTSAIpage7 ActivitiesofCPAFirms 一 AttestationAndAssuranceServices1 Audit2 Examination3 Review4 Agreed UponProcedures5 OtherAssurance 二 Non attestationServices1 Accounting Bookkeeping2 TaxServices3 Consulting4 FinancialPlanning5 BusinessEvaluation Hsin FuTSAIpage8 OtherAssuranceServicesPerformedCPAFirms 1 RiskAssessmentservices2 Performancemeasurementservice3 ElderCareAssurance4 AccountingandCompilationservice Hsin FuTSAIpage9 STRUCTUREOFCPAFIRMS ThreemainfactorsinfluencetheOrganizationalstructureofallfirms 1 Theneedforindependenceformclient 2 theimportanceofastructuretoencouragecompetence 3 theincreasedlitigationriskfacedbyauditors Hsin FuTSAIpage10 OrganizationalStructures Proprietorship GeneralPartnership GeneralCorporation ProfessionalCorporation LimitedLiabilityCompany LimitedLiabilityPartnership TAIWAN TAIWAN Hsin FuTSAIpage11 AICPACouncil BoardofDirectors President Education FederalTaxation ProfessionalDivision ContinuingProfessionalEducation CPAExamination FederalTaxationExecutivecommittee AuditingstandardsBoardAccountingandReviewServicesCommitteeExecutiveCommitteeAccountingStandardsExecutiveCommittee QualityControlExecutiveCommittee ProfessionalEthicsDivision DivisionforFirms PrivateCompaniesPracticeSession SECPracticesession PublicOversightBoard QualityControlInquiryCommittee Hsin FuTSAIPage12 StaffLevelsandResponsibilities Hsin FuTSAI Page13 AuditTeam ReviewPartner 1 Anotherpartner 1 ReviewManager 1 ReviewIn Charge 1 Review DirectStaffAssistants 2 5 Hsin FuTSAIpage14 AICPA TheAICAsetsProfessionalrequirementsforCPA conductsResearch andpublishesmaterialsonmanydifferentsubjectsMaterialsonmanydifferentsubjectsrelatedtoaccounting auditing attestationandassuranceservices managementconsultingservices andtaxes Hsin FuTSAIpage15 TheAICPAhasestablishedtheCPAVisionProjecttoprovideacorepurposeandavisionfortheCPAprofessionintheyear2011andbeyond ThecorepurposeoftheCPAVisionProjectis CPA markingsenseofachangingandcomplexworld ThefuturesuccessoftheCPAprofessionreliesagreatdealonpublicperceptionsofCPAs abilitiesandroles CPAsmustbecomemarketdrivenandnotdependentonregulationstokeeptheminbusiness Themarketdemandslessauditandaccountingandassuranceandmorevalue addingconsultingservices SpecializationiscriticalforthefutureoftheCPAprofession ThemarketdemandsthatCPAsbeconversantinglobalbusinesspracticesandstrategies Hsin FuTSAIpage16 EstablishingStandardsandRules TheAICPAisempoweredtosetstandards guidelines andrulesthatallmembersAndotherpracticingCPAsmustfollow TherequirementsaresetbycommitteesmadeupofAICPAmembers Hsin FuTSAIpage17 MembershiponAICPA Members360 000CPAFirms39 40 Industry46 40 Government4 2 Education2 3 Other7 7 Hsin FuTSAIpage18 TherearefourmajorareasinwhichtheAICPAhasauthoritytosetstandardsandmakerules 1 AuditingStandards 19722 CompilationandReviewStandards 19783 OtherAttestationStandards 19864 CodeofProfessionalConduct Ch19 Hsin FuTSAIpage19 OtherAICPAFunctions Supportsresearchbyitsownresearchstaffandprovidesgrantstoothers WritesandgradestheCPAexamination Providesseminarsandeducationinavarietyofsubjectmatters Hsin FuTSAIpage20 GenerallyAcceptedAuditingStandards Purposes 制定GAAS之主要目的 在規範會計師查核財務報表之品質 俾查核報告之閱讀者 對CPA之查核工作及結果有共同之體認 Hsin FuTSAIpage21 GenerallyAcceptedAuditingStandards IssueUnitIssueprocedures Codifying 1939 1972CommitteeonAuditingProcedures CAP 1972 PresentAuditingStandardsBoard ASB ASBRelatedUnitsASB 2 3 IssueSASSystem AuSystem Hsin FuTSAIpage22 StructureofAuditingStandards 一 Concepts OrganizingIdeas 二 Postulates FundamentalBeliefs 三 Standards PrincipalRules 四 Interpretations Hsin FuTSAIpage23 ConceptsofGAAS 一 GeneralStandards1 EthicalConduct2 Independence3 DueAuditCare 二 StandardsofFieldWork1 DueAuditCare2 Evidence 三 StandardsofReporting1 FairPresentation Hsin FuTSAIpage24 PostulatesofGAAS 一 GeneralStandards1 PotentialConflictofInterest2 ExclusivelyonAuditor3 ProfessionObligation4 FreeformCollusiveandOtherUnusualIrregularities 二 StandardsofFieldWork1 Verifiability2 InternalcontrolandReliability3 Pastholdstrueforthefuture 三 StandardsofReporting1 ApplicationofGAAPresultsinFairPresentation Hsin FuTSAIpage25 Three 3 Categories10generallyacceptedauditingstandards GAASGenerallyacceptedauditingstandardsdevelopedbytheAICPAin1947andwithminimalchangeswhich haveremainedthesame Thegeneralstandardsstresstheimportantpersonalqualitiesthattheauditorshouldpossess 1 AdequateTechnicalTrainingandProficiency 2 IndependenceinMentalAttitude 3 DueProfessionalCare4 AdequatePlanningandSupervision5 UnderstandtheClient sInternalControl6 SufficientCompetentEvidence Hsin FuTSAIpage26 Three 3 Categories GENERALSTANDARDS Theauditistobeperformedbyapersonorpersonshavingadequatetechnicaltrainingandproficiencyasanauditor Inallmattersrelatingtotheassignment anindependenceinmentalattitudeistobemaintainedbytheauditororauditors Dueprofessionalcareistobeexercisedintheplanningandperformanceoftheauditandthepreparationofthereport Hsin FuTSAIpage27 1 Three 3 Categories STANDARDSOFFIELDWORK Theworkistobeadequatelyplannedandassistant ifany aretobeproperlysupervised Asufficientunderstandingofinternalcontrolistobeobtainedtoplantheauditandtodeterminethenature timing andextentofteststobeperformed Sufficientcompetentevidentialmatteristobeobtainedthroughinspection observation inquiries andconfirmationstoaffordareasonablebasisforanopinionregardingthefinancialstatementsunderaudit Hsin FuTSAIpage28 2 Three 3 Categories STANDARDSOFREPORTING Thereportshallstatewhetherthefinancialstatementsarepresentedinaccordancewithgenerallyacceptedaccountingprinciples Thereportshallidentifythosecircumstancesinwhichsuchprincipleshavenotbeenconsistentlyobservedinthecurrentperiodinrelationtotheprecedingperiod Informativedisclosuresinthefinancialstatementaretoberegardedasreasonablyadequateunlessotherwisestatedinthereport Thereportshallcontainanexpressionofopinionregardingthefinancialstatement takenasawhole Hsin FuTSAIpage29 3 SUMMARYOFGENERALLYACCEPTEDADUITINGSTANDARDS GenerallyAcceptedAuditingStandards Generalqualificationsandconduct FieldWorkperformanceoftheaudit Reportingresults AdequatetrainingandproficiencyIndependenceinmentalattitudeDueprofessionalcare ProperplanningandsupervisionSufficientunderstandingofinternalcontrolSufficientcompetentevidence WhetherstatementswerepreparedinaccordancewithGAAPCircumstancewhenGAAPnotconsistentlyfollowedAdequacyofinformativedisclosuresExpressionofopiniononfinancialstatements Hsin FuTSAIpage30 一般公認審計則總綱 壹 一般準則第一條查核工作之執行及報告之撰寫 由具備專門學識及經驗 並經適當專業訓練者擔任 第二條執行查核工作及撰寫時 應保持嚴謹公正之態度及超然獨立之精神 並盡專業上應有之注意 貳 外勤準則第三條查核工作應妥為規劃 其有助理人員者 需善加督導 第四條對於受查者內部控制應作充分之瞭解 藉以規劃查核工作 決定抽查之質 時間及範圍 第五條運用檢查 觀察 函證 分析及比較等方法 以獲得足夠及適切之證據 對所查核財務報表表示意見時有合理的依據 第六條承辦查核案件應設置工作底稿 Hsin FuTSAIpage31 參 報告準則第七條會計師姓名如與財務表發生關連 均應出具報告 表明其承辦工之性質及所承擔之責任 第八條查核報告中應說明財務報表之編制 是不符合一般公認會計原則 第九條財務報表編制所採用之會計原則 如有前後期不一致者 應於查核報告中說明 第十條必要之財務未於財務報表中作適當揭露時 應於查核報告中說明 第十一條財務報表是否允當達 應於查核報告中表示意見 若表示修正式無保留意見 保留意見 否定意見或無法表示意見者 應明確說明其情由 肆 附則第十二條本公報係中華民國會計師公會全國聯合會會計題評議委員會於民國五十九年十一月發布 民國七十二年四月一日經中華民國會計師公會全國聯合會查帳準則委員會第一次修訂 民國七十四年十二月三十一日經本委員會第二次修訂 民國八十六年九月三十日經本委員會第三次修訂 民國八十九年一月二十五日經本委員會第四次修訂 並自修訂日起實施 Hsin FuTSAIpage32 一般公認審計準則總綱 一般 會計師個人資格 外勤 執行審計 報告 傳逹查核結果 1 專門學驗和專業訓練2 公正態度 獨立精神並盡專業上應有之注意 3 規畫工作和督導助理4 充分瞭解內部控制5 獲夠及適切的證據6 設置工作底稿 7 承辦工作的性質和承擔的責任8 財表是否符合GAAP9 前後期採用會計原則不一致10 未作適當揭露11 就財表整體允當性表示意見 若表示無保留以外意見 應說明情由 解釋者 審計準則公報 Hsin FuTSAI page33 AICPA與TAIWMAN之GAAS不同點 一 形式上 AICPA為一般三條 外勤三條和報告四條等三部分 但不連續編號 TAIWAN將一般準則中之第二 三條兩條合併為一 且採連續編號 二 內容上 AICPA無設置工作底稿的條文 TAIWAN列於第六條 三 報告撰擬 TAIWAN第七 十一兩條等於AICPA報告準則第四條 但AICPA僅說明表示意見 TAIWAN清楚的列舉表示意見的類型 Hsin FuTSAIpage34 INTERNATIONALSTANDARDSDEVELOPINGHARMONY InternationalStandardsonAuditing ISAs areissuedbytheInternationalAuditingPracticeCommitteeoftheInternationalFederationofAccountants IFAC IFACistheworldwideorganizationfortheaccountancyprofession with143memberorganizationsin103countries representingmorethan2millionaccount TheISAsaregenerallysimilartoU S GAAS althoughtherearesomedifferences Thereisaninterestandtrendtowardharmonization whichmeansdevelopinguniformaccountingandauditingstandardsthroughouttheworld Hsin FuTSAIpage35 WHATAREETHICS Eachofushassuchasetofvalues EthicscanbedefinedbroadlyasAsetofmoralprinciplesorvalues Wemanyormaynothaveconsideredthemexplicitly Hsin FuTSAIpage36 Ethicalbehaviorisnecessaryforasocietytofunctioninanorderlymanner Theneedforethicsinsocietyissufficientlyimportantthatmanycommonlyheldethicalvaluesareincorporatedintolaws Hsin FuTSAIpage37 WhyPeopleActUnethically Mostpeopledefineunethicalbehaviorasconductthatdiffersformwhattheybelievewouldhavebeenappropriategiventhecircumstances Therearetwoprimaryreasonswhypeopleactunethically 1 theperson sethicalstandardsaredifferentformthoseofsocietyasawhole 2 Thepersonchoosestoactselfishly Hsin FuTSAIpage38 Inmanyinstances bothreasonsexist Person sEthicalStandardsDifferfromGeneralSociety Extremeexamplesofpeoplewhosebehaviorviolatesalmosteveryone sethicalstandardsaredrugdealers bankrobbers andlarcenists MostpeoplewhocommitsuchactsfeelnoremorsewhenTheyareapprehendedbecausetheirethicalstandardsdifferfromthoseofsocietyasawhole Hsin FuTSAIpage39 ThePersonChoosestoActSelfishly Thefollowingexampleillustratesthedifferencebetweenethicalstandardsthatdiff