财务审计的基本属性概述(共130页).ppt

1、AB出处：鸟羽至英，秋月信二. 2001. 审计的理论思考.日本：森山书店，p. 6，图表1。检 验 传 递 C经济资源的委托受托 怀疑、不安委托人代理人 (PERCeiVe) Presentation and disclosure （表达与披露）（表达与披露） Existence (or occurrence) （存在或发生）（存在或发生） Rights and Obligations （权利和义务）（权利和义务） Completeness （完整性）（完整性） Valuation （估价和分摊）（估价和分摊）- financial statement components are prop

2、erly classified, described, and disclosed（会计账户的分类符合会计信息的披露（会计账户的分类符合会计信息的披露要求；会计账户所反映的重要信息已得要求；会计账户所反映的重要信息已得到披露。）到披露。） financial components exist at a given date, transactions have occurred during a given period（资产负债表上报告的资产和负债在资产负（资产负债表上报告的资产和负债在资产负债表日存在，债表日存在，利润表上报告利润表上报告的交易在财务的交易在财务报表所包括的报表所包括的日期

3、内实际发生。）日期内实际发生。）MortgageNotePropertyDeed-assets are rights of the entity and liabilities are obligations（企业拥有对资产负债表上报告的资产的（企业拥有对资产负债表上报告的资产的所有权利，对所报告的负债负有义务。）所有权利，对所报告的负债负有义务。） all transactions and accounts are presented, nothing has been left out（应该在财务报表上记录的交易和账目已全（应该在财务报表上记录的交易和账目已全部记录，没有隐匿资产、负债或交

4、易。）部记录，没有隐匿资产、负债或交易。） components of financial statements are included at appropriate amounts（资产与负债已得到恰当评估，收入与支出（资产与负债已得到恰当评估，收入与支出已得到正确衡量。）已得到正确衡量。） Cash on hand, bank deposits, long-term depositsOverstatementfake bank accountoverstated cash on handRestrictions in usecompensating cashUnderstatementO

5、ff-balance sheet assetForeign currency公允反映公允反映利用者的解释利用者的解释 审计人的解释审计人的解释 财务报表：对企业经营状态的陈述财务报表：对企业经营状态的陈述 经营状态经营状态价值取向、战略和经营执行价值取向、战略和经营执行就经营者对企业经营状态所做出的陈述发表意见 反映企业的财务状况， 经营成果和现金流量 审计报告审计报告G 基本命题基本命题 要证命题的集合要证命题的集合 前提前提 翻译翻译 GP证据证据 结论（审计意见）结论（审计意见） P(e/t) Ge表示证据资料，表示证据资料，t表示比较行为，审计实务中称之为审计技术。表示比较行为，审计实

6、务中称之为审计技术。 命题命题 proposition proposition 分析性命题分析性命题analytic propositionanalytic proposition 综合性命题综合性命题synthetic propositionsynthetic proposition 个别命题个别命题elementary propositionelementary proposition 一般命题一般命题general propositiongeneral proposition qpPqpP pPqpPpqpqppqPqpPqpPqpPqpPqpPqpPqpPqpP接受订单接受订单发发 货

7、货收款处理收款处理 债权回收债权回收 应收帐款应收帐款管理管理折扣和退货折扣和退货处理处理资源调度资源调度计划计划选择选择供应商供应商签订合同签订合同验验 收收应付帐款应付帐款管理管理支支 付付生产计划生产计划管理管理成本计算成本计算库存管理库存管理固定资产固定资产验收验收固定资产固定资产保全管理保全管理折折 旧旧经营管经营管理资料理资料总分类总分类账户账户业务报业务报告告合合 并并决算决算调调整整编制报表编制报表和其它披和其它披露资料露资料财务报表财务报表MDMDA A* *其其它披露文件它披露文件 收入循环收入循环 采购循环采购循环 生产、资产管理循环生产、资产管理循环 其他循环其他循环

8、投资资金筹措投资资金筹措 研究开发活动研究开发活动 人事人事 法律事务法律事务财务报告过程财务报告过程 *Management Discussion Analysis TO THE XYZ COMPANY:We have made an examination of the balance-sheet of the XYZ Company as at December 31, 1933, and of the statement of income and surplus for the year 1933. In connection therewith, we examined or te

9、sted the accounting records of the Company and other supporting evidence and obtained information and explanations from officers and employees of the Company; such other auditing procedures as we considered necessary in the circumstances.In our opinion, the accompanying balance-sheet and statement(s

10、) of income and surplus fairly present, in accordance with accepted principles of accounting consistently maintained by the Company during the year under view, its position at December 31, 1933, and the results of its operations for the year.To the Board of Directors (or Stockholders) of the XY Comp

11、any:We have examined the balance-sheet of the XYZ Company as of April 30, 1939, and the statements of income and surplus for the fiscal year then ended, have reviewed the system of internal control and the accounting procedures of the company and, without making a detailed audit of the transactions,

12、 have examined or tested accounting records of the company and other supporting evidence, by methods and to the extent we deemed appropriate. In our opinion, the accompanying balance-sheet and related statements of income and surplus present fairly the position of the XYZ Company at April 30, 1939,

13、and the results of its operations for the fiscal year, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year.Auditors ReportWe have examined the balance-sheet of X Company as of December 31, 19, and the related statement(s) of incom

14、e and surplus for the year then ended. Our examination was made with generally accepted auditing standards, and accordingly included such tests of the accounting records, and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the accompanying balance-shee

15、t and statement(s) of income and surplus present fairly the financial position of X Company at December 31, 19, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year.Preside

16、nt of continental vending machineAffiliated company of continental vending machineContinental Vending Machine CompanyLoaned money GAAP required only the disclosure of the related-party transaction The auditor followed GAAP Auditor knew that the president did not have any ability to repay. Auditor did not disclose the presidents ability to repay.N/R secured by securitiesBAPABPABP可检验性可检验性(verifiability) (verifiability) 会计信息不得