第02章auditresposibilityandobjectives

1、2022-3-31niexj1Audit Objectives and Responsibilities第第2章章2022-3-31niexj2n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(the overall objectives)、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(the specific objectives)。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。 2022-3-31niexj32.1 Objective of Conducting an Audit of Financial StatementsThe primary ob

2、jective of the auditis to express an opinion on thefinancial statements.2022-3-31niexj4中国注册会计师执业准则第1101号（第二章第四条）规定：n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：n（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；n（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。 2022-3-31niexj5SAS1(Statements on Auditing Standards) states nThe ob

3、jective of the ordinary audit of financial statements by the independent auditor is the expression of an opinion on the fairness with which they present fairly, in all material respects, financial position, results of operations, and its cash flows in conformity with generally accepted accounting pr

4、inciples. 2022-3-31niexj62.2 Auditors ResponsibilitiesnWhen the auditor concludes that the financial statements are unlikely to mislead a prudent user, the auditor gives an audit opinion on their fair presentation and associates his or her name with the statements. If facts subsequent to their issua

5、nce indicate that the statements were actually not fairly presented, the auditor is likely to have to demonstrate to the courts or regulatory agencies that he or she conducted the audit in a proper manner and drew reasonable conclusions. 2022-3-31niexj72.2 Auditors ResponsibilitiesnAlthough not an i

6、nsurer or a guarantor of the fairness of the presentations in the statements, the auditor has considerable responsibility for notifying users whether the statements are properly stated. If the auditor believes that the statements are not fairly presented or is unable to reach a conclusion because of

7、 insufficient evidence or prevailing conditions, the auditor has the responsibility for notifying users through the auditors report.2022-3-31niexj82.2 Auditors ResponsibilitiesnSAS1 states:nThe auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether th

8、e financial statements are free of material misstatement, whether caused by error or fraud. nBecause of the nature of audit evidence and the characteristics of fraud, auditor is able to obtain reasonable , but not absolute, assurance that material misstatements are detected. nThe auditor has no resp

9、onsibility to plan and perform the audit to obtain reasonable assurance that misstatements, whether caused by error or fraud, that are not material to the financial statements are detected. 2022-3-31niexj92.2 Auditors ResponsibilitiesMaterial versus immaterial misstatementsReasonable assuranceErrors

10、 versus fraudProfessional skepticismSeveral Important Terms and Phrases:2022-3-31niexj10Material versus immaterial misstatements(重要错报与非重要错报重要错报与非重要错报)n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）。 2022-

11、3-31niexj11Reasonable Assurancen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）n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。2022-3-31niexj12Errors versus fraud (错误与舞弊)nErrors, unintentional misstatements of the financial statements nFraud, in

12、tentionalnMisappropriation of assetnFraudulent financial reporting2022-3-31niexj13Professional Skepticism (职业怀疑)n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）2022-3-31niexj142.3 Managements ResponsibilitiesnThe responsibility for adopting sound accounting p

13、olicies, maintaining adequate internal control, and making fair representations in the financial statements rests with management rather than the auditor.n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。2022-3-31niexj15 ResponsibilitiesManagement is responsiblefor the financial statements,and f

14、or internal control.Auditors issue anopinion on fairnessof the financial statements.2022-3-31niexj16ABC公司资产负债表 资 产 负债计所有者权益 现金 1 000 短期借款 110 000 银行存款 80 000 应付账款 70 000 应收账款 20 197 原材料 344 803 实收资本 770 000 低值易耗品 54 000 盈余公积 30 000 固定资产 500 000 未分配利润 20 000 总计 1 000 000 1 000 0002022-3-31niexj172.4

15、Cycle Approach to Segmenting the Auditn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。2022-3-31niexj182.4 Cycle Approach to Segmenting the Auditn（一）对总体审计目标的分解n分派审计工作有多种不同方

16、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。n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。2022-3-31niexj192.4 Cycle Approach to Segmenting the Auditn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“循环法循环法(cycle approach)”。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。2022-

17、3-31niexj20Transaction Flow ExampleTransactionsJournalsLedger, Trial Balance, andFinancial StatementsAcquisitionof goodsand servicesCash receiptsjournalSalesSalesjournalCashreceiptsAcquisitionsjournalGeneral ledgerand subsidiaryrecordsGeneral ledgertrial balanceFinancialstatements2022-3-31niexj21Tra

18、nsaction Flow ExampleTransactionsJournalsLedger, Trial Balance, andFinancial StatementsAllocation andadjustmentsPayrolljournalCashdisbursementsCash disburse-ments journalPayrollservices anddisbursementsGeneraljournalGeneral ledgerand subsidiaryrecordsGeneral ledgertrial balanceFinancialstatements202

19、2-3-31niexj22Relationships Among Transaction CyclesGeneralcashCapital acquisitionand repayment cycleSales andcollectioncycleAcquisitionand paymentcyclePayroll andpersonnelcycleInventory andwarehousingcycle2022-3-31niexj23ABC公司应用的循环（一）公司应用的循环（一） 循循 环环(cycle)循环中包含的日记循环中包含的日记账账循环中包含的总账账户循环中包含的总账账户 (gen

20、eral ledger accounts)资产负债表资产负债表 (balance sheet)收益表收益表 (income statement)销售与收款 (sales and collection)销售日记账现金收入日记账(cash receipts journal)普通日记账(general journal)银行存款(cash in bank)应收账款(trade accounts receivable)其他应收款(other accounts )坏账准备(allowance for uncollectible accounts) 销售收入(sales)坏账费用(bad debt expe

21、nse) 采购与付款(acquisition and payment) 采购日记账(acquisition journal)现金支出日记账(cash disbursements journal)普通日记账 (general journal)银行存款(cash in bank)存 货(inventories)预付费用(prepaid expenses)土 地(land)建筑物(buildings)计算机和其他设备(computer and other equipment)家具和用具(furniture and fixture)累计折旧(accumulated depreciation)应付账款(

22、trade accounts payable)其他应计应付款(other accounts )应计所得税(accrued income tax)递延税款(deferred tax) travel and entertainment 广告费(advertising)销售会议费和培训费销售和促销promotional用品费miscellaneous销售费用stationery and supplies电话和传真计算机维护和用品费邮费 折旧费 租金支出法律费和律师费 保险费审计费和相关服务费办公楼修理和维护费办公费 一般费用资产销售利得 税金 所得税 2022-3-31niexj24ABC公司应用的

23、循环（二）公司应用的循环（二） 循循 环环 循环中包含的日记账循环中包含的日记账循环中包含的总账账户循环中包含的总账账户 资产负债表资产负债表 收益表收益表 工薪与人事(Payroll andPersonnel)工薪日记账(Payroll journal)普通日记账银行存款应付职工薪酬(accrued Payroll)个人所得税(accrued Payroll taxes)销售人员工资和佣金(salaries and commissions)销售人员工资税(sales payroll taxes)管理人员工资(executive and office salaries)管理人员工资税(admi

24、nistrative payroll taxes)存货与仓储(Inventory and warehousing)采购日记账销售日记账普通日记账存 货商品销售成本(cost of goods sold)资本获得与返还(Capital acquisition and repayment) 采购日记账现金支出日记账普通日记账银行存款 应付票据(notes)长期应付票据应计(accrued)利息股本(capital stock)留存收益(retained earning)股利(dividends) 应付股利利息费用(interest expense) 2022-3-31niexj252.5 Sett

25、ing Audit Objectives$ 19,454144,328 $ 20,197139,0201,2423,328Charge-off ofuncollectibledebtsCashreceiptsSales returnsand allowancesSalesAccounts Receivable (in thousands)Beginning balanceEnding balance2022-3-31niexj262.5 Setting Audit ObjectivesnAuditors conduct audits using the cycle approach by pe

26、rforming audit tests of the transactions making up ending balances and also by performing audit tests of the balances themselves.2022-3-31niexj27Transaction-related and Balance-related Audit ObjectivesnAuditors have found that, generally, the most efficient way to conduct audits is to obtain some co

27、mbination of assurance for each class of transactions and for the ending balance in the related account. nThere are several audit objectives that must be met before the auditor can conclude that the transaction are properly recorded. They are called transaction-related audit objectives. nSimilarly,

28、there are several audit objectives that must be met for each accounts balance. They are called balance-related audit objectives. 2022-3-31niexj282.5.1 Management Assertionsn认定是指管理层对财务报表组成要素的确认、计认定是指管理层对财务报表组成要素的确认、计量、列报做出的量、列报做出的明确明确或或隐含隐含的表达。的表达。n认定与审计目标密切相关，注册会计师的基本职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

29、管理层对其财务报表的认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。定是否恰当。n管理层在资产负债表中列报存货及其金额管理层在资产负债表中列报存货及其金额。n明确表达明确表达：（：（1）记录的存货是存在的；（）记录的存货是存在的；（2）存货以）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。摊调整已恰当记录。n隐含表达隐含表达：（：（1）所有应当记录的存货均已记录；（）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。记录的存货都由被审计单位拥有。 2022-3-31niexj292.5.1 Manage

30、ment Assertions1. Existence or occurrence2. Completeness3. Valuation or allocation4. Rights and obligations5. Presentation and disclosure2022-3-31niexj302.5.2 Setting Specific Audit Objectivesn(1) Setting transaction-related specific audit objectives管理层管理层认认 定定与销售交易相关的具体审计目标与销售交易相关的具体审计目标1、发生已入账的销售交

31、易是向真实顾客发出商品的交易2、完整性 已发生的销售交易均已入账3、准确性已入账的销售交易的金额是已发出商品并已正确开具账单和记录的交易4、截止接近资产负债表日的销售交易记录于恰当的期间5、分类销售业务经过适当分类2022-3-31niexj312.5.2 Setting Specific Audit Objectivesn(2) Setting balance-related specific audit objectives管理层认定管理层认定与存货余额相关的具体审计目标与存货余额相关的具体审计目标1、存在 所有入账的存货在资产负债表日都存在。2、权利和义务 公司对列示的所有存货都拥有所有

32、权。存货没有作为抵押品。3、完整性 已存在存货的金额均已记录 4、计价和分摊 用于估计存货价值的价格在重要方面都正确。单价与数量的乘积正确，详细数据汇总正确。当存货可变现净值减少时，已减记存货价值。2022-3-31niexj322.5.2 Setting Specific Audit Objectivesn(3) Setting presentation-and-disclosure-related specific audit objectives管理层认定管理层认定审计具体目标审计具体目标1、发生以及权利和义务 将没有发生的交易、事项，或与被审计单位无关的交易和事项包括在财务报表中，则违反该目标 2、完整性如果应当披露的事项没有包括在财务报表中，则违反该目标 3、分类和可理解性 财务信息已被恰当地列报和描述，且披露内容表述清楚 4、准确性和计价 财务信息和其他信息已公允披露，且金额恰当 2022-3-31niexj33Steps to Develop Audit