审计学一种整合方法第12版英文版Chapter06.pptxVIP

Audit Responsibilitiesand Objectives;Learning Objective 1;Objective of Conducting an Audit of Financial Statements;Steps to Develop Audit Objectives;Steps to Develop Audit Objectives;Learning Objective 2; Management’s Responsibilities; Management’s Responsibilities;Learning Objective 3;Auditor’s Responsibilities;Auditor’s Responsibilities for Discovering Illegal Acts;Auditor’s Responsibilities for Discovering Illegal Acts;Learning Objective 4;Financial Statements Cycles;Transaction Flow Example;Transaction Flow Example;Relationships Among Transaction Cycles;Learning Objective 5;Balance and Transactions Affecting Balances Example;Learning Objective 6;Management Assertions;Management Assertions forEach Category of Assertions;Learning Objective 7;Occurrence;Classification;Management Assertions andTransaction-related Audit Objectives;Management Assertions andTransaction-related Audit Objectives;Learning Objective 8;Existence;Classification;Realizable value;Management Assertions andTransaction-related Audit Objectives;Management Assertions andTransaction-related Audit Objectives;Management Assertions andTransaction-related Audit Objectives;Management Assertions andTransaction-related Audit Objectives;Learning Objective 9;Management Assertions and Presentation and Disclosure-related Audit Objectives;Management Assertions and Presentation and Disclosure-related Audit Objectives;Learning Objective 10;How Audit Objectives Are Met;Four Phases of a Financial Statement Audit;End of Chapter 6