中国会计与审计专题课件.ppt

中国会计与审计专题 专业选修课 2008-2009学年第一学期 谢少敏 http: 审计一般的理论框架 审计爆炸现象的分析 审计认识对象的扩大 历史财务信息 非历史财务信息（如A→C、 B→D ） 鉴证对象信息 鉴证对象（如 A→E、 B→F ） 审计主题的扩张 财务收支行为 经管行为（如 B→F ） 财务收支行为的合规性 保证合规性的程序 （ 如B→D ） 经管责任 社会责任（如 A→C ） 审计认识对象的扩大 关键词 Expectations gap（期望差距） Stakeholders（利益相关者） 文献 1978 Cohen报告 1987 Treadway报告 1992 COSO报告 1994 Jenkins报告 Components of EG Expectations Gap The expectation gap is the gap between the auditors‘ actual standard of performance and the various public expectations of auditors’ performance. Public Expectations 言下之意 auditors should accept prime responsibility for the financial statements, auditors certify’ financial statements, a clean’ opinion guarantees the accuracy of financial statements, auditors should give early warning about the possibility of business failure, and auditors are supposed to detect fraud. Could auditors guarantee that every material error and irregularity was detected? 言下之意 management, as preparers of the financial statements, is primarily responsible for their content; an audit only provides reasonable assurance that financial statements are free of material misstatement. an audit is no guarantee of solvency or financial performance; auditors are only required to test selected transactions; and although auditors plan and conduct an audit engagement with an attitude of professional skepticism recognizing that circumstances such as fraud may exist that will cause the financial statements to be materially misstated, an audit does not guarantee that fraud will be detected. Requirements Gap Performance gap：审计人的执业质量低于审计准则的要求所形成的差距； Standards gap：审计所依据的标准（包括GAAP和GAAS）低于社会所要求的水准（往往通过the decisions handed down in the courts of law 体现）所形成的差距。 Performance Gap The performance gap is caused by the failure to conform with statutory requirements and professional standards. 案例1 银广夏 一、案情简介 银广夏股份公司以“倒推”的方法，根据“成本”计算出“销售量”和“销售价格”，并据此安排每个月的进料和出货单以及每月、每季度财务数据，同时采取虚开增值税发票（实际交纳税金）、伪造销售合同、采购合同、银行票据、出口报关单手法： (1) 1999年虚增利润1.7亿元; (2) 20