江财审计学总结!.doc

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1、CASE:IndependenceIndependenceinfact:existswhentheauditisactuallyabletomaintainanunbiasedattitudethroughouttheaudit.Independenceinappea「ance:theresultsofothers1interpretationsofthisindependenee.PCAOBprohibitswhileauditing:bookkeeping&otheraccountingservices;financialinformationsystemsdesign&imp

2、lemernation;appraisalorvaluationservices;actuarialservices;internalauditoutsourcing;managcmcntorhumanresourcefunctions;brokcrordealerorinvestmentadviserorinvestmentbankerservices;legal&expertservicesunrelatedtotheaudit;others・Auditcommitteeisaselectednumberofmembersofacompany'sboardofdirectors

3、whoseresponsibilitiesincludehelpingauditorsremainindependentofmanagement.ltisalsorequiredberesponsiblefortheappointment,compensation,oversightoftheworkoftheauditor.Conflictsarisingfromemploymentrclationships;partncrrotationownershipinterests.(AICPA)Rule101independence:Amemberinpublicpracticesh

4、allbeindependentintheperformanceofprofessionalservicesasrequiredbystandardspromulgatedbybodiesdesignatedbycouncil.(relatedfinancialinterestissue;litigationbetweenCPAfirm&client;bookkeeping&otherservices;unpaidfees)1^Reasonableassurance:Assuranceisameasureofthelevelofcertaintythattheauditorhaso

5、btainedatthecompletionoftheaudit.Auditingstandardsindicatereasonableassuranceisahigh,butnotabsolute,levelofassurancethatthefinancialstatementsarcfreeofmaterialmisstatementTheconceptofreasonable.butnotabsolute,assuranceindicatesthatauditorisnotaninsurerorguarantorofthecorrectnessofthefinancials

6、tatements.Thus,anauditthatisconductinaccordancewithauditingstandardsmayfailtodetectamaterialmisstatement・Reason:①Mostauditevidenceresultsfromtestingasampleofapopulationsuchasaccountsreceivableorinvcntory.Samplinginevitablyincludessomeriskofnotuncoveringamaterialmisstatement.Evenwithgoodfaith&i

7、ntegrity，auditorscanmakemistakes&cirorsinjudgment.②Accountingpresentationscontaincomplexestimates,whichinherentlyinvolveuncertaintyandcanbeaffectedbyfutureevents.Sotheauditorhastorelyonevidencethatispersuasive,butnotconvincing.®Fraudule