第02章auditresposibilityandobjectives摘要.pptVIP

* niexj * 2.5.2 Setting Specific Audit Objectives (2) Setting balance-related specific audit objectives 管理层认定 与存货余额相关的具体审计目标 1、存在 所有入账的存货在资产负债表日都存在。 2、权利和义务 公司对列示的所有存货都拥有所有权。 存货没有作为抵押品。 3、完整性 已存在存货的金额均已记录 4、计价和分摊 用于估计存货价值的价格在重要方面都正确。 单价与数量的乘积正确，详细数据汇总正确。 当存货可变现净值减少时，已减记存货价值。 * niexj * 2.5.2 Setting Specific Audit Objectives (3) Setting presentation-and-disclosure-related specific audit objectives 管理层认定 审计具体目标 1、发生以及权利和义务 将没有发生的交易、事项，或与被审计单位无关的交易和事项包括在财务报表中，则违反该目标 2、完整性 如果应当披露的事项没有包括在财务报表中，则违反该目标 3、分类和可理解性 财务信息已被恰当地列报和描述，且披露内容表述清楚 4、准确性和计价 财务信息和其他信息已公允披露，且金额恰当 * niexj * Steps to Develop Audit Objectives Understand objectives and responsibilities for the audit. 1 2 Divide financial statements into cycles. 3 Know management assertions about accounts. 4 Know specific audit objectives for classes of transactions and accounts. * niexj * How Audit Objectives Are Met Auditors plan the combination of objectives and evidence by following an audit process. An audit process is a methodology for organizing an audit. * niexj * Learning Objective 1. Explain the objective of conducting an audit of financial statements. 2. Distinguish management’s responsibilities for preparing financial statements from the auditor’s responsibilities for verifying those financial statements. 3. Classify transactions and account balances into financial statement cycles and identify benefits of a cycle approach to segmenting the audit. * niexj * Learning Objective 4. Describe why the auditor obtains a combination of assurance by auditing classes of transactions and ending balances in accounts. 5. Setting specific audit objectives to the management assertions. * niexj * End of Chapter 2 niexj niexj * niexj * Audit Objectives and Responsibilities 第2章 * niexj * 在开始学习如何执行审计之前，有必要先理解审计总体目标(the overall objectives)、审计师在执行审计中的责任和审计师应当实现的具体目标(the specific objectives)。没有对这些内容的理解，在审计过程中，计划和收集审计证据就不具有相关性。 * niexj * 2.1 Objective of Conducting an Audit of Financial Statements The primary objective of