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Chapter01 The Demand for Audit and Other Assurance Services(审计学-英文版)ppt课件.ppt

Chapter01 The Demand for Audit and Other Assurance Services(审计学-英文版)ppt课件.ppt

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时间：2020-09-19

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1、TheDemandforAuditandOtherAssuranceServicesChapter1LearningObjective1Describeauditing.NatureofAuditingAuditingistheaccumulationandevaluationofevidenceaboutinformationtodetermineandreportonthedegreeofcorrespondencebetweentheinformationandestablishedcriteria.Auditingshouldbedonebyacompetent,

2、independentperson.InformationandEstablishedCriteriaTodoanaudit,theremustbeinformationinaverifiableformandsomestandards(criteria)bywhichtheauditorcanevaluatetheinformation.AccumulatingEvidenceandEvaluatingEvidenceEvidenceisanyinformationusedbytheauditortodeterminewhethertheinformationbeing

3、auditedisstatedinaccordancewiththeestablishedcriteria.Competent,IndependentPersonTheauditormustbequalifiedtounderstandthecriteriausedandmustbecompetenttoknowthetypesandamountofevidencetoaccumulatetoreachtheproperconclusionaftertheevidencehasbeenexamined.Thecompetenceoftheindividualperform

4、ingtheauditisoflittlevalueifheorsheisbiasedintheaccumulationandevaluationofevidence.ReportingThefinalstageintheauditingprocessispreparingtheAuditReport,whichisthecommunicationoftheauditor’sfindingstousers.AuditofaTaxReturnExampleInternalrevenueagentCompetent,independentpersonExaminescance

5、lledchecksandothersupportingrecordsAccumulatesandevaluatesevidenceDeterminescorrespondenceFederaltaxreturnsfiledbytaxpayerInformationInternalRevenueCodeandallinterpretationsEstablishedcriteriaReportontaxdeficienciesReportonresultsLearningObjective2Distinguishbetweenauditingandaccounting.D

6、istinguishBetween AuditingandAccountingAccountingistherecording,classifying,andsummarizingofeconomiceventsforthepurposeofprovidingfinancialinformationusedindecisionmaking.Auditingisdeterminingwhetherrecordedinformationproperlyreflectstheeconomiceventsthatoccurredduringtheaccountingperiod.

7、LearningObjective3Explaintheimportanceofauditinginreducinginformationrisk.EconomicDemand forAuditingInformationriskreflectsthepossibilitythattheinformationuponwhichthebusinessriskdecisionwasmadewasinaccurate.Auditingcanhaveasignificanteffectoninformationrisk.Learnin

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