审计工作底稿ppt课件

.,P149取证时对认定的运用,意味着注册会计师，须根据想要证实的认定（项目审计目标）来设计审计程序，获取审计证据。对于获取的审计证据，要鉴别其对于要证实的认定的帮助作用（项目审计目标）。那么，什么是认定，以及其与一般（具体）审计目标是什么关系呢？,.,一、管理层认定（一）含义：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。如：ABC公司2010年12月31日部分资产负债表如下：流动资产：货币资金500000,.,（二）管理层认定的类别（1）与各类交易或事项（发生额）相关的认定。5个（2）与期末账户余额（账户余额）相关的认定。4个（3）与列报（报表项目金额）相关的认定。4个提示1：有什么认定，就需要什么审计目标与之对应。提示2：注会实施审计时，所确定的项目审计目标要能够覆盖“一般审计目标”注会审计准则制定者也是这么想的,.,（1）与各类交易和事项相关的认定提示：即发生额包含会计人员哪些承诺和保证阅读教材，仔细体会这五个认定含义发生认定-金额的真实性完整性认定-金额的完整性准确性认定-计量的正确性截止认定-计量正确性或其他分类认定-计量正确性或其他,.,Assertionsaboutclassesoftransactionsandeventsfortheperiodunderaudit,Occurrence:transactionsandeventsthathavebeenrecordedhaveoccurredandpertaintotheentityCompleteness:alltransactionsandeventsthatshouldhavebeenrecordedhavebeenrecordedAccuracy:amountsandotherdatarelatingtorecordedtransactionsandeventshavebeenrecordedappropriatelyCut-off:transactionsandeventshavebeenrecordedinthecorrectaccountingperiodClassification:transactionsandeventshavebeenrecordedintheproperaccounts.,.,（2）与期末账户余额相关的认定。存在-金额真实性完整性-金额完整性权利和义务-（主要是）资产所有权计价和分摊-计量正确性,.,Assertionsaboutaccountbalancesattheperiod-end,Existence:assets,liabilitiesandequityinterestsexitRightsandobligations:theentityholdsorcontrolstherightstoassets,andliabilitiesaretheobligationsoftheequityCompleteness:allassets,liabilitiesandequityintereststhatshouldhavebeenrecordedhavebeenrecordedValuationandallocation:assets,liabilities,andequityinterestsareincludedinthefinancialstatementatappropriateamountsandanyresultingvaluationorallocationadjustmentsareappropriatelyrecorded,.,（3）与列报相关的认定发生及权利和义务-披露真实性、所有权完整性-披露完整性分类和可理解性-披露恰当与可理解准确性和计价-计量正确性及有关披露,.,Assertionsaboutpresentationanddisclosure,Occurrenceandrightsandobligations:disclosedevents,transactionsandothermattershaveoccurredandpertaintotheentityCompleteness:alldisclosuresthatshouldhavebeenincludedinthefinancialstatementshavebeenincludedClassificationandunderstandability:financialinformationisappropriatelypresentedanddescribed,anddisclosuresareclearlyexpressedAccuracyandvaluation:financialandotherinformationaredisclosedfairlyandatappropriateamounts,.,Aboutauditevidence,Theevidencegatheringprocessisthecoreoftheaudit;evidenceisneededtoReduceauditriskSupporttheopinionIndecidingwhichevidencetogather,theauditorconsidersRiskassociatedwithanaccountbalanceorothermeasuresofperformanceTypesofevidenceavailableReliabilityofalternativesourcesofevidence,.,ReviewGatheringSufficient,CompetentEvidence,Becauseeachauditisunique,thereisnosetamountortypeofevidencethatmustbegatheredWhenconsideringthebestapproachtogatherevidence,theauditorneedstoconsiderfactorsaffectingthereliabilityofthefinancialdata:ManagementintegrityClienteconomicriskQualityofclientsinformationsystemClientscontrolstructureCurrentmarketconditionsandcompetitoractions,.,DiscussSufficient,CompetentEvidence,Therearetwodimensionstoauditevidence:sufficient(quantity)andcompetent(quality/reliability)Therelationshipbetweenthesedimensionsisinverse:ifevidenceisoflesserquality,greateramountsmustbecollected(andviceversa)Whengatheringevidence,auditorsconsiderwhichproceduresprovidethemostreliableevidenceinthemostefficientmannerReliabilitydependsonthecircumstancesunderwhichevidenceisgathered:EvidenceobtainedfromindependentoutsidesourcesismorereliablethanevidenceobtainedfromtheclientEvidenceobtainedfromauditorsdirectknowledgeismorereliablethanevidenceobtainedindirectlyEvidenceobtainedfromclientwithstronginternalcontrolsismorereliablethanevidenceobtainedfromclientwithweakinternalcontrols,.,ListtheStepsintheOverallAuditProcess,1.Understandtheclientandindustry2.Assessenvironmentrisk3.Directlytesttransactionsand/oraccountbalances4.Assessadequacyofevidence,.,Whatisthenatureofaudittesting?,Whendirectlytestinganaccountbalanceortransactions,theauditorexaminestwobasictypesofevidenceTheunderlyingaccountingdataandrecordsCorroboratinginformationthatvalidatestheunderlyingaccountingdata,.,第二节审计工作底稿,一、审计工作底稿的性质阅读案例,谈体会小李注会与被审计单位对峙法庭,法官:被审计单位报表有100万重大错报你为什么没审出,还出具了无保留意见.小李:我已经完全按照审计准则去做了,我没有责任,有工作底稿为证因此我出具了无保留意见,.,（一）审计工作底稿的存在形式,XXX.doc文件XXX.xls文件,.,（二）审计工作底稿包括的内容通常包括：总体审计策略、具体审计计划、分析表等还包括：业务约定书、管理建议书等,.,二、审计工作底稿的要素和编制要求,参看事务所常用工作底稿格式,.,（一）要素被审计单位名称审计项目名称审计项目时点或期间审计过程记录审计结论审计标志及其说明索引号及编号编制者及编制日期复核者姓名及复核日期其他应说明事项,.,（二）编制基本要求资料翔实、重点突出、繁简得当、结论明确要素齐全、格式规范、标志一致、记录清晰,.,三、审计工作底稿的复核阅读教材，回答：1、哪些人参与复核2、复核什么,.,参与复核的人员：1、项目组内经验较多人员复核经验较少人员的工作内容；2、会计师事务所指定专门机构或人员对审计项目实施项目质量控制复核；复核的内容（略）,.,项目组内部复核与项目质量控制复核的区别：（