AuditResponsibilitiesandObjectives(英文版)(ppt32页)课件.pptVIP

Audit Responsibilitiesand Objectives Chapter 5 Learning Objective 1 Objective of Conducting an Audit of Financial Statements Steps to DevelopAudit Objectives Steps to DevelopAudit Objectives Learning Objective 2 Responsibilities Learning Objective 3 Auditor’s Responsibilities Responsibilities forDiscovering Illegal Acts Responsibilities forDiscovering Illegal Acts Learning Objective 4 Transaction Flow Example Transaction Flow Example Relationships AmongTransaction Cycles Learning Objective 5 Balance and TransactionsAffecting Balances Example Learning Objective 6 Management Assertions Learning Objective 7 Transaction-RelatedAudit Objectives Transaction-RelatedAudit Objectives Transaction-Related Audit Objectivesand Management Assertions Learning Objective 8 General Balance-RelatedAudit Objectives General Balance-RelatedAudit Objectives General Balance-RelatedAudit Objectives Assertions and Balance-Related Audit Objectives Learning Objective 9 How Audit ObjectivesAre Met Four Phases of an Audit End of Chapter 5 5 - * ?2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley ?2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Explain the objective of conducting an audit of financial statements. The primary objective of the audit is to express an opinion on the financial statements. Understand objectives and responsibilities for the audit. 1 2 Divide financial statements into cycles. 3 Know management assertions about accounts. Know general audit objectives for classes of transactions and accounts. 4 5 Know specific audit objectives for classes of transactions and accounts. Distinguish management’s responsibilities for preparing financial statements from the auditor’s responsibilities for verifying those financial statements. Management is responsible for the financial statements, and for internal control. Auditors issue an opinion on fairness of the financial statements. Explain the audi