《审计Cha》PPT课件

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1、McGraw-Hill/IrwinCopyright©2013byTheMcGraw-HillCompanies,Inc.Allrightsreserved.Chapter02ProfessionalStandards“Intoday’sregulatoryenvironment,it’svirtuallyimpossibletoviolaterules.”–BernardMadoff,moneymanager,onOctober12,2007,approximatelyoneyearpriorto

2、beingarrestedforembezzling$50billionfrominvestorsinaPonzischeme.2-2AuditingStandardsforPublicandNonpublicEntitiesAuditsofPublicEntitiesAuditsofNonpublicEntitiesAICPAStatementsonAuditingStandardsStandardsissuedbytheAuditingStandardsBoardpriortoApril2003

3、notamendedorsupersededbyPCAOBstandards(InterimStandards)AllcurrentstandardsissuedbyAuditingStandardsBoardPCAOBAuditingStandardsAllcurrentstandardsissuedbyPCAOBNotapplicable2-3GenerallyAcceptedAuditingStandardsIdentifynecessaryqualificationsandcharacter

4、isticsofauditorsandguidetheconductoftheauditPurposeofGAASistoachievethefollowingobjectivesofanauditexaminationObtainreasonableassuranceaboutwhetherfinancialstatementsarefreeofmaterialmisstatementReportonthefinancialstatementsandcommunicateinaccordancew

5、ithauditor’sfindings2-4ComparisonofAICPAGAAStoPrinciples:ResponsibilitiesGeneralStandardsResponsibilitiesPrincipleTrainingandproficiency2.Independenceinmentalattitude3.DueprofessionalcareAuditorsareresponsiblefor:competenceandcapabilitiesethicalrequire

6、ments(independenceandduecare)professionalskepticismandprofessionaljudgment2-5ResponsibilitiesPrincipleCompetenceandcapabilitiesExperienceandexpertiseIndependenceIndependenceinfactvs.independenceinappearanceFinancialandmanagerialrelationshipsDuecareLeve

7、lofperformancebyreasonableauditorinsimilarcircumstancesProfessionalskepticismandjudgmentSkepticism:AppropriatequestioningandcriticalassessmentofevidenceJudgment:Applicationoftraining,knowledge,andexperienceinmakinginformeddecisionsduringaudit2-6Compari

8、sonofAICPAGAAStoPrinciples:PerformanceStandardsofFieldWorkPerformancePrinciplePlanningandsupervision2.Understandingofentityandenvironmenttoassessriskofmaterialmisstatement3.ObtainsufficientappropriateevidenceToobtainreasonableassurance: