《审计的責任与目的》ppt课件

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1、AuditResponsibilitiesandObjectives審計的責任與目的LearningObjective1Explaintheobjectiveofconductinganauditoffinancialstatementsandanauditofinternalcontrols.ObjectiveofConductinganAuditofFinancialStatementsTheobjectiveoftheordinaryauditoffinancialstatementsistheexpressionofanopinionofthe

2、fairnesswithwhichtheypresentfairly,inallrespects,financialposition,resultofoperations,anditscashflowsinconformitywithGAAP.一般財務報表審計的目地是針對財務報表是否依照一般公認會計原則，允當表達財務狀況、經營結果及現金流量表示意見。ObjectiveofConductinganAuditofFinancialStatementsnotaninsureroraguarantorofthefairnessofthepresentations

3、inthestatements,不是擔任財務報表允當表達的保証人theauditorhasconsiderableresponsibilityfornotifyinguserswhetherthestatementsareproperlystated.有責任提醒財務報表是否允當表達StepstoDevelopAuditObjectivesUnderstandobjectivesandresponsibilitiesfortheaudit.瞭解審計的目地及責任12Dividefinancialstatementsintocycles.依交易循環區分財務報表

4、3Knowmanagementassertionsaboutaccounts.管理當局的會計責任StepstoDevelopAuditObjectivesKnowgeneralauditobjectivesforclassesoftransactionsandaccounts.瞭解交易類別一般審計責任45Knowspecificauditobjectivesforclassesoftransactionsandaccounts.瞭解交易類別特定審計責任LearningObjective2Distinguishmanagement’sresponsibil

5、ityforthefinancialstatementsandinternalcontrolfromtheauditor’sresponsibilityforverifyingthefinancialstatementsandeffectivenessofinternalcontrol.Management’sResponsibilitiesManagementisresponsibleforthefinancialstatementsandforinternalcontrol.管理當局對財務報表及內控負責TheSarbanes–OxleyActincr

6、easesmanagement’sresponsibilityforthefinancialstatements.ItrequirestheCEOandtheCFOofpubliccompaniestocertifythequarterlyandannualfinancialstatementssubmittedtotheSEC.Management’sresponsible管理當局的責任Theresponsibilities(1)foradoptingsoundaccountingpolicies,(2)maintainingadequateinter

7、nalcontrol,(3)andmakingfairrepresentationsinthefinancialstatementsManagement’sresponsible管理當局的責任management’sresponsibilitiesforthefairnessoftherepresentations(assertions)inthefinancialstatementscarrieswithittheprivilegeofdeterminingwhichdisclosuresitconsidersnecessary.包括必要的揭露Mana

8、gement’sResponsibilitiesTheSarbanes-Oxle