（审计学英文版）课件

CHAPTER1

ProfessionalPractice1.Userdemandforreliableinformation2.Briefhistoryofauditing3.DEFINITIONSOFAUDITING4.Otherkindsofauditsandauditors5.Theaccountingprofession1CHAPTER1

ProfessionalPractCheckpoints1.Whatisthedifferencebetweenaclientandauditee?2.Defineandexplainauditing.3.Whatistheessenceoftherisk-reductionofauditing?4.Definean“assuranceengagement”.5.Otherkindsofauditsandauditors.2Checkpoints1.Whatisthediffe1.Userdemandforreliableinformation1.1ACCOUNTING(1)Itistheprocessofrecording,classifying,andsummarizingintofinancialstatementsacompany`stransactionsfortheusers.(2)Theconditionsaffectdemand:A.complexity:numerousandcomplicatedB.remoteness:distanceandtime,expertiseC.consequencesFinancialdecision31.Userdemandforreliableinf1.2AUDITING(1)PotentialconflictofinterestA.TheuserneedreliableinformationB.Thepreparersmightbenefitbygivingfalse,misleading,andoverlyoptimisticinformation.(2)Potentialinformationrisk:false,misleading,overlyoptimistic41.2AUDITING(1)PotentialconASSURANCE(3)Lendsomecredibilitytofinancialinformation.(4)“Lendingofcredibility”isprovidingassurance.externalauditingofFinancialStatementsisanassuranceengagement.5ASSURANCE(3)Lendsomecredibil委托人Client审计人Auditor经理人Auditee委托经营受托经营并报告业绩受托审计并报告审计委托审计独立审计接受审计6委托人审计人经理人委托经营受托经营并报告业绩受托审计并报告1.3Distinguish(1)Auditingdoesnotincludethefunctionoffinancialreportproduction.(2)Thefunctionisperformedbyacompany`saccountantsunderthedirectionofitsmanagement.(3)AuditorsobtainevidencetodeterminewhethertheinformationintheFSisreliable71.3Distinguish(1)Auditingdoe1.4ClientandAuditeeTheyusuallyarethesameeconomicentity.Occasionallytheyaredifferent.

banker:Clientcompany:AuditeeFinancialstatement81.4ClientandAuditeeTheyusu委托人Client审计人Auditor经理人Auditee委托经营受托经营并报告业绩受托审计并报告审计委托审计独立审计接受审计9委托人审计人经理人委托经营受托经营并报告业绩受托审计并报告审计关系模型的异化形式Ⅰ

被审计人

审计人

利益共同体

请求

合谋

操纵审

计意见

接受

合谋

威

胁

模型外其他因素

压力

审计委托人

10审计关系模型的异化形式Ⅰ被审计人审计人利益共同体审计关系模型的异化形式Ⅱ

丧失独立性，被操纵

操纵审计意见

审计人

买方威胁

审计委托人

受托经营管理

被审计人

受托经营管理

合作谋取私利

利益共同体

模型外其他因素

压力

11审计关系模型的异化形式Ⅱ丧失独立性，被操纵操纵审计意见新的委托者加入的审计关系模型

所有者

企业管理者

委托经营管理

受托经营管理

被审计人

审计委托人

(新的独立委托者)

审计人

雇用或监督

对其负责

向其汇报

12新的委托者加入的审计关系模型所有者企业管理者委托经2.Briefhistoryofauditing(1)Thefirstrecordedauditorswerethespies

ofKingDariusofancientPersia(522-486B.C)（古波斯大流士）中国.周西(1100-771B.C).宰夫132.Briefhistoryofauditing(1)(2)AUDIT,AuditorAuditorsactedas“theKing'sears”Theword

AUDITORcomesfromtheLatinword“AUDIT:tohear”Listenedtotheoralreports听审14(2)AUDIT,AuditorAuditorsact(3)Modernauditing1844,BritishParliamentpassedtheJointStockCompaniesAct,whichforthefirsttimerequiredthatcorporatereporttoshareholdersviaanauditedfinancialstatement--------thebalancesheet.Noindependentauditor15(3)Modernauditing1844,Britis(4)Anindependentauditor1900,CompaniesActrequiredanindependentauditor16(4)Anindependentauditor16(5)Thefirstpublicaccounts'organization1854SocietyofAccountantsinEdinburgh17(5)Thefirstpublicaccounts'(6)AuditedincomestatementsA.Stockmarketcrashin1929,GreatDepressionin1930.MisleadingfinancialreportingB.1933,theU.S.SecuritiesActs1934,SecuritiesandExchangeCommissionC.Auditedincomestatements,balancesheets18(6)AuditedincomestatementsA.(7)GAASA.1941,MckessonandRobbin`sfraudcase为取得贷款，伪造存货$1000万，应收帐款$900万。PriceWaterhouse予以证实。贷款方朱利安•汤普逊公司投诉，法院确认为公司欺诈行为。会计公司不负法律责任，但仍退回$40万审计费。19(7)GAASA.1941,MckessonandRob(7)GAASB.SECrecommendedreferencesto“generallyacceptedauditstandards”(GAAS)intheauditor`sreportC.1948,AmericanInstituteofCertifiedPublicAccountants(AICPA)20(7)GAASB.SECrecommendedrefer(8)中国1982年,《中华人民共和国宪法》1983年9月15日,国家审计署正式成立.1980年12月23,财政部《关于成立会计顾问处的暂行规定》1986年,《中华人民共和国注册会计师条例》1995年，第一批独立审计准则，1-7号1996年，第二批独立审计准则，8-15号1999年，第三批独立审计准则，16-24号2001、2002年，25，26-27号21(8)中国1982年,《中华人民共和国宪法》213.DefinitionsofAuditing3.1ReportofCommitteeonBasicAuditingConceptsAuditingisasystematicprocessofobjectively

obtainingandevaluatingevidenceregardingassertionsabouteconomicactionsandeventstoascertainthedegreeofcorrespondencebetweentheassertionsandestablishedcriteriaandcommunicatingtheresultstointerestedusers.223.DefinitionsofAuditing3.1ReAssertionsP8E1-1F.ScpaObtainsandEvaluatesEvidenceGAASGAAPAuditreportOthercommunicationsAscertainsdegreeofcorrespondence23AssertionsP8E1-1F.ScpaObtManagementassertions5verygeneralassertionsexistenceoroccurrencecompletenessrightsandobligationsvaluationorallocationspresentationanddisclosureP119,exhibit4-3Complianceassertion24Managementassertions5veryge定义要点（1）asystematicprocess（2）objectively（3）obtainingandevaluatingevidence（4）assertionsabouteconomicactionsandevents（5）ascertainthedegreeofcorrespondence（6）communicatingtheresults.25定义要点（1）asystematicprocess25定义（1）审计是客观地收集和评价关于经济活动和事项认定的证据，以确认认定与既定标准的符合程度，并将结果传递给有利益关系的使用者的系统化过程。26定义（1）审计是客观地收集和评价关于经济活动和事项认定的证据定义（2）审计是为了确认认定与既定标准的符合程度并将结果传递给有利益关系的使用者，而客观地收集和评价关于经济活动和事项申明的证据的系统化过程。27定义（2）审计是为了确认认定与既定标准的符合程度并将结果传递1989年我国审计基本理论研讨会的审计定义审计是由专职机构和人员，依法对被审单位的财政、财务收支及其有关经济活动的真实性、合法性和效益性进行审查，评价经济责任，以维护财经法纪，改善经营管理，提高经济效益，促进宏观调控的独立性经济监督活动。281989年我国审计基本理论研讨会的审计定义审计是由专职机构和1995年全国审计定义研讨会的简明审计定义审计是独立检查会计账目，监督财政、财务收支真实、合法、效益的行为。291995年全国审计定义研讨会的简明审计定义293.2Auditobjective

andtheauditor`reportTheobjectiveoffinancialstatementsistoexpressanopinionwhetherthefinancialstatementspresentfairly,inallmaterialrespects,thefinancialposition,resultsofoperationsandchangesinfinancialpositioninaccordancewithgenerallyacceptedaccountingprinciples,orinspecialcircumstanceanotherappropriatedisclosedbasisofaccounting.303.2Auditobjective

andtheAUDITOR’SREPORTIhaveauditedthebalancesheetof_____asat_____,20__,andthestatementsofincome,retainedearningsandcashflowfortheyearthenended.Thesefinancialstatementsaretheresponsibilityofthecompany’smanagement.Myresponsibilityistoexpressanopiniononthefinancialstatementsbasedonmyaudit.Iconductedmyauditinaccordancewithgenerallyacceptedauditingstandards.ThosestandardsrequirethatIplanandperformanaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Inmyopinion,thesefinancialstatementspresentfairlyinallmaterialrespectsthefinancialpositionofthecompanyasat_____,20__,andtheresultsofitsoperationsandthecashflowsfortheyearthenendedinaccordancewithgenerallyacceptedaccountingprinciples.31AUDITOR’SREPORTIhaveaudited3.3“riskreduction”definition(1)businessrisk(2)informationrisk:falseandmisleading(3)Auditorperformtheassurancefunctionandreducetheinformationrisk.

Information

hypothesis323.3“riskreduction”definitioMonitoringhypothesis

Appendix1B(1)Agencytheorypredictsthatutility-maximizingagents,ifunchecked,willconsumemoreresourcesthanoptimal.(2)COST(3)OwnersPaymanagersmorewithmonitoring33Monitoringhypothesis

AppendixInsurancehypothesisBusinessfailureINSURANCEOnthebasisofauditedfinancialstatementsLossesRecourseagainsttheauditor.34InsurancehypothesisBusinessf4.OtherkindsofauditsandauditorsIndependentauditorexternalauditorcharteredaccountant(CA)certifiedgeneralaccountant(CGA)publicaccountant(PA)financialauditingoperationalauditingmanagementauditing354.OtherkindsofauditsandaOtherkindsofauditsandauditorsPerformanceauditingcomplianceauditing3Eand4Eauditingvalue-for-moneyauditingcomprehensiveauditinginternalauditinggovernmentalauditing36Otherkindsofauditsandaudi分类标准与类别(1)publicaccountingfirmspublicaccountant(PA)charteredaccountant(CA)certifiedgeneralaccountant(CGA)certifiedpublicaccountant(CPA)Independentauditorexternalauditor

37分类标准与类别(1)publicaccountingf(2)隶属关系Internalauditingexternalauditing

A.GovernmentalauditingB.publicaccountant(PA)(1)

charteredaccountant(CA)(2)certifiedGeneralaccountant(CGA)(3)certifiedpublicaccountant(CPA)38(2)隶属关系Internalauditing38(3)审计对象(1)FinancialauditingFinancialstatementsauditing(2)operationalauditingmanagementauditing(performanceauditing)

(3)comprehensiveauditing

39(3)审计对象(1)Financialauditing39operationalauditing

alsoknownasperformanceauditingandmanagementauditingStudyofbusinessoperationsforthepurposeofmakingrecommendationsabouttheeconomicandefficientuseofresources,effectiveachievementofbusinessobjectives,andcompliancewithcompanypolicies.thegoalistohelpmanagersdischargetheirmanagementresponsibilitiesandimproveprofitability.40operationalauditing

alsoknow(4)审计目标（1）complianceauditing（2）Performanceauditingvalue-for-moneyauditing3Eand4Eauditing

EconomyEfficiencyEffectivenessEquality

41(4)审计目标（1）complianceauditing4(5)审计范围comprehensiveauditingsingleauditingABC42(5)审计范围42(6)效益审计形式Performanceauditing(governmental)value-for-moneyauditing3Eand4Eauditing(Economy,Efficiency,Effectiveness,Equality)managementauditing(internal)operationalauditingmanagementconsulting(firms)43(6)效益审计形式Performanceauditing（7）IndependentauditorAuditingAttestTaxationConsulting(accounting,management)44（7）IndependentauditorAuditing（8）Internal

auditingFinancialauditingoperationalauditingmanagementauditingPerformanceauditing

controlsystem3Eor4E(Economy,Efficiency,Effectiveness,Equality)45（8）InternalauditingFinancialOrganizationalarrangement(IA)NOOTHERRESPONSIBILITIESTHANTOAUDITReporttoaveryhighlevelintheorganization,suchasafinancialvicepresidentandauditcommitteeoftheboardofdirectors46Organizationalarrangement(IA)9、GovernmentalauditingOfficeoftheAuditorGeneralofCANADA(OAG)Accounting,auditingandinvestigating3Eand4Eauditing(Economy,Efficiency,Effectiveness,Equality)Value-for-moneyauditingcomprehensiveauditing479、GovernmentalauditingOfficeParliament审计长公署是众议院系列机构审计长直接向议会负责不受行政干预，独立行使职权立法型48Parliament审计长公署是众议院系列机构48补充：政府审计组织体系（1）立法型属于立法机构，如美、英、加、西、奥（2）司法型属于司法体系，如法、意、希、巴西（3）行政型，如中国、泰国（4）独立型，如日、德、印度49补充：政府审计组织体系（1）立法型4910、Publicaccounting(1)TheaccountingprofessionCanadianInstituteofCharteredAccountants(CICA)CertifiedGeneralAccountants’AssociationofCANADA

(CGAAC)SocietyofManagementAccountantsofCANADA(SMAC)

InstituteofInternalAuditors(IIA)5010、Publicaccounting(1)TheacCGAAuditingandpublicaccountingservicesforeventhelargestcompanies.51CGAAuditingandpublicaccountPublicAccountingfirmsOrganization,P15Services

AssuranceTaxationConsulting52PublicAccountingfirmsOrganiz自学Appendix1AOverviewofU.S.AndinternationalAuditingAppendix1BAlternativeTheoriesoftheRoleofAuditinginSocietyAppendix1CHowtobecomeAPA53自学Appendix1A53Homework(1)(1)P4,1.2,P10,1.7/1.8(2)P13,1.10/1.11/1.12/1.13(3)P19-20,1.17-25(4)P21,1.26-27,301.32-33-3454Homework(1)(1)P4,1.2,54GOODBYE55GOODBYE55CHAPTER1

ProfessionalPractice1.Userdemandforreliableinformation2.Briefhistoryofauditing3.DEFINITIONSOFAUDITING4.Otherkindsofauditsandauditors5.Theaccountingprofession56CHAPTER1

ProfessionalPractCheckpoints1.Whatisthedifferencebetweenaclientandauditee?2.Defineandexplainauditing.3.Whatistheessenceoftherisk-reductionofauditing?4.Definean“assuranceengagement”.5.Otherkindsofauditsandauditors.57Checkpoints1.Whatisthediffe1.Userdemandforreliableinformation1.1ACCOUNTING(1)Itistheprocessofrecording,classifying,andsummarizingintofinancialstatementsacompany`stransactionsfortheusers.(2)Theconditionsaffectdemand:A.complexity:numerousandcomplicatedB.remoteness:distanceandtime,expertiseC.consequencesFinancialdecision581.Userdemandforreliableinf1.2AUDITING(1)PotentialconflictofinterestA.TheuserneedreliableinformationB.Thepreparersmightbenefitbygivingfalse,misleading,andoverlyoptimisticinformation.(2)Potentialinformationrisk:false,misleading,overlyoptimistic591.2AUDITING(1)PotentialconASSURANCE(3)Lendsomecredibilitytofinancialinformation.(4)“Lendingofcredibility”isprovidingassurance.externalauditingofFinancialStatementsisanassuranceengagement.60ASSURANCE(3)Lendsomecredibil委托人Client审计人Auditor经理人Auditee委托经营受托经营并报告业绩受托审计并报告审计委托审计独立审计接受审计61委托人审计人经理人委托经营受托经营并报告业绩受托审计并报告1.3Distinguish(1)Auditingdoesnotincludethefunctionoffinancialreportproduction.(2)Thefunctionisperformedbyacompany`saccountantsunderthedirectionofitsmanagement.(3)AuditorsobtainevidencetodeterminewhethertheinformationintheFSisreliable621.3Distinguish(1)Auditingdoe1.4ClientandAuditeeTheyusuallyarethesameeconomicentity.Occasionallytheyaredifferent.

banker:Clientcompany:AuditeeFinancialstatement631.4ClientandAuditeeTheyusu委托人Client审计人Auditor经理人Auditee委托经营受托经营并报告业绩受托审计并报告审计委托审计独立审计接受审计64委托人审计人经理人委托经营受托经营并报告业绩受托审计并报告审计关系模型的异化形式Ⅰ

被审计人

审计人

利益共同体

请求

合谋

操纵审

计意见

接受

合谋

威

胁

模型外其他因素

压力

审计委托人

65审计关系模型的异化形式Ⅰ被审计人审计人利益共同体审计关系模型的异化形式Ⅱ

丧失独立性，被操纵

操纵审计意见

审计人

买方威胁

审计委托人

受托经营管理

被审计人

受托经营管理

合作谋取私利

利益共同体

模型外其他因素

压力

66审计关系模型的异化形式Ⅱ丧失独立性，被操纵操纵审计意见新的委托者加入的审计关系模型

所有者

企业管理者

委托经营管理

受托经营管理

被审计人

审计委托人

(新的独立委托者)

审计人

雇用或监督

对其负责

向其汇报

67新的委托者加入的审计关系模型所有者企业管理者委托经2.Briefhistoryofauditing(1)Thefirstrecordedauditorswerethespies

ofKingDariusofancientPersia(522-486B.C)（古波斯大流士）中国.周西(1100-771B.C).宰夫682.Briefhistoryofauditing(1)(2)AUDIT,AuditorAuditorsactedas“theKing'sears”Theword

AUDITORcomesfromtheLatinword“AUDIT:tohear”Listenedtotheoralreports听审69(2)AUDIT,AuditorAuditorsact(3)Modernauditing1844,BritishParliamentpassedtheJointStockCompaniesAct,whichforthefirsttimerequiredthatcorporatereporttoshareholdersviaanauditedfinancialstatement--------thebalancesheet.Noindependentauditor70(3)Modernauditing1844,Britis(4)Anindependentauditor1900,CompaniesActrequiredanindependentauditor71(4)Anindependentauditor16(5)Thefirstpublicaccounts'organization1854SocietyofAccountantsinEdinburgh72(5)Thefirstpublicaccounts'(6)AuditedincomestatementsA.Stockmarketcrashin1929,GreatDepressionin1930.MisleadingfinancialreportingB.1933,theU.S.SecuritiesActs1934,SecuritiesandExchangeCommissionC.Auditedincomestatements,balancesheets73(6)AuditedincomestatementsA.(7)GAASA.1941,MckessonandRobbin`sfraudcase为取得贷款，伪造存货$1000万，应收帐款$900万。PriceWaterhouse予以证实。贷款方朱利安•汤普逊公司投诉，法院确认为公司欺诈行为。会计公司不负法律责任，但仍退回$40万审计费。74(7)GAASA.1941,MckessonandRob(7)GAASB.SECrecommendedreferencesto“generallyacceptedauditstandards”(GAAS)intheauditor`sreportC.1948,AmericanInstituteofCertifiedPublicAccountants(AICPA)75(7)GAASB.SECrecommendedrefer(8)中国1982年,《中华人民共和国宪法》1983年9月15日,国家审计署正式成立.1980年12月23,财政部《关于成立会计顾问处的暂行规定》1986年,《中华人民共和国注册会计师条例》1995年，第一批独立审计准则，1-7号1996年，第二批独立审计准则，8-15号1999年，第三批独立审计准则，16-24号2001、2002年，25，26-27号76(8)中国1982年,《中华人民共和国宪法》213.DefinitionsofAuditing3.1ReportofCommitteeonBasicAuditingConceptsAuditingisasystematicprocessofobjectively

obtainingandevaluatingevidenceregardingassertionsabouteconomicactionsandeventstoascertainthedegreeofcorrespondencebetweentheassertionsandestablishedcriteriaandcommunicatingtheresultstointerestedusers.773.DefinitionsofAuditing3.1ReAssertionsP8E1-1F.ScpaObtainsandEvaluatesEvidenceGAASGAAPAuditreportOthercommunicationsAscertainsdegreeofcorrespondence78AssertionsP8E1-1F.ScpaObtManagementassertions5verygeneralassertionsexistenceoroccurrencecompletenessrightsandobligationsvaluationorallocationspresentationanddisclosureP119,exhibit4-3Complianceassertion79Managementassertions5veryge定义要点（1）asystematicprocess（2）objectively（3）obtainingandevaluatingevidence（4）assertionsabouteconomicactionsandevents（5）ascertainthedegreeofcorrespondence（6）communicatingtheresults.80定义要点（1）asystematicprocess25定义（1）审计是客观地收集和评价关于经济活动和事项认定的证据，以确认认定与既定标准的符合程度，并将结果传递给有利益关系的使用者的系统化过程。81定义（1）审计是客观地收集和评价关于经济活动和事项认定的证据定义（2）审计是为了确认认定与既定标准的符合程度并将结果传递给有利益关系的使用者，而客观地收集和评价关于经济活动和事项申明的证据的系统化过程。82定义（2）审计是为了确认认定与既定标准的符合程度并将结果传递1989年我国审计基本理论研讨会的审计定义审计是由专职机构和人员，依法对被审单位的财政、财务收支及其有关经济活动的真实性、合法性和效益性进行审查，评价经济责任，以维护财经法纪，改善经营管理，提高经济效益，促进宏观调控的独立性经济监督活动。831989年我国审计基本理论研讨会的审计定义审计是由专职机构和1995年全国审计定义研讨会的简明审计定义审计是独立检查会计账目，监督财政、财务收支真实、合法、效益的行为。841995年全国审计定义研讨会的简明审计定义293.2Auditobjective

andtheauditor`reportTheobjectiveoffinancialstatementsistoexpressanopinionwhetherthefinancialstatementspresentfairly,inallmaterialrespects,thefinancialposition,resultsofoperationsandchangesinfinancialpositioninaccordancewithgenerallyacceptedaccountingprinciples,orinspecialcircumstanceanotherappropriatedisclosedbasisofaccounting.853.2Auditobjective

andtheAUDITOR’SREPORTIhaveauditedthebalancesheetof_____asat_____,20__,andthestatementsofincome,retainedearningsandcashflowfortheyearthenended.Thesefinancialstatementsaretheresponsibilityofthecompany’smanagement.Myresponsibilityistoexpressanopiniononthefinancialstatementsbasedonmyaudit.Iconductedmyauditinaccordancewithgenerallyacceptedauditingstandards.ThosestandardsrequirethatIplanandperformanaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Inmyopinion,thesefinancialstatementspresentfairlyinallmaterialrespectsthefinancialpositionofthecompanyasat_____,20__,andtheresultsofitsoperationsandthecashflowsfortheyearthenendedinaccordancewithgenerallyacceptedaccountingprinciples.86AUDITOR’SREPORTIhaveaudited3.3“riskreduction”definition(1)businessrisk(2)informationrisk:falseandmisleading(3)Auditorperformtheassurancefunctionandreducetheinformationrisk.

Information

hypothesis873.3“riskreduction”definitioMonitoringhypothesis

Appendix1B(1)Agencytheorypredictsthatutility-maximizingagents,ifunchecked,willconsumemoreresourcesthanoptimal.(2)COST(3)OwnersPaymanagersmorewithmonitoring88Monitoringhypothesis

AppendixInsurancehypothesisBusinessfailureINSURANCEOnthebasisofauditedfinancialstatementsLossesRecourseagainsttheauditor.89InsurancehypothesisBusinessf4.OtherkindsofauditsandauditorsIndependentauditorexternalauditorcharteredaccountant(CA)certifiedgeneralaccountant(CGA)publicaccountant(PA)financialauditingoperationalauditingmanagementauditing904.OtherkindsofauditsandaOtherkindsofauditsandauditorsPerformanceauditingcomplianceauditing3Eand4Eauditingvalue-for-moneyauditingcomprehensiveauditinginternalauditinggovernmentalauditing91Otherkindsofauditsandaudi分类标准与类别(1)publicaccountingfirmspublicaccountant(PA)charteredaccountant(CA)certifiedgeneralaccountant(CGA)certifiedpublicaccountant(CPA)Independentauditorexternalauditor

92分类标准与类别(1)publicaccountingf(2)隶属关系Internalauditingexternalauditing

A.GovernmentalauditingB.publicaccountant(PA)(1)

charteredaccountant(CA)(2)certifiedGeneralaccountant(CGA)(3)certifiedpublicaccountant(CPA)93(2)隶属关系Internalauditing38(3)审计对象(1)FinancialauditingFinancialstatementsauditing(2)operationalauditingmanagementauditing(performanceauditing)

(3)comprehensiveauditing

94(3)审计对象(1)Financialauditing39operationalauditing

alsoknownasperformanceauditingandmanagementauditingStudyofbusinessoperationsforthepurposeofmakingrecommendationsabouttheeconomicandefficientuseofresources,effectiveachievementofbusinessobjectives,andcompliancewithcompanypolicies.thegoalistohelpmanagersdischargetheirmanagementresponsibilitiesandimproveprofitability.95operationalauditing

alsoknow(4)审计目标（1）complianceauditing（2）Performanceauditingvalue-for-moneyauditing3Eand4Eauditing