中国会计与审计题.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: What Are Audits? 狭义的审计的本质 审计的进化 Historical background 审计进化的路径 审计一般的理论框架 审计一般的理论框架 信息审计的特点 审计认识的对象—— Domain A：以历史财务信息为主的会计信息 Domain E：可能引起财务报表重大错报的舞弊及违法行为或错误行为 审计的主题——会计信息 财务会计报告的目标 第四条　企业应当编制财务会计报告。财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息1，反映企业管理层受托责任履行情况2，有助于财务会计报告使用者作出经济决策。 Background Statement of Financial Accounting Concepts No. 1:SFAC 1（Issued: November 1978） Objectives of Financial Reporting by Business Enterprises Objective of Financial Reporting Overall Objective Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. —SFAC 1.34 Valuation Usefulness Financial reporting should provide information to help present and potential investors and creditors and other users in assessing the amounts, timing, and uncertainty of prospective cash receipts from dividends or interest and the proceeds from the sale, redemption, or maturity of securities or loans. —SFAC 1.37 Stewardship Financial reporting should provide information about how management of an enterprise has discharged its stewardship responsibility to owners (stockholders) for the use of enterprise resources entrusted to it. —SFAC 1.50 Heavy Debate Two of the IASB members issued alternative views on the discussion paper. In the comment letters invited by the discussion paper a majority of 86 % of respondents voted against the suggestion to drop the stewardship sub objective The Conceptual Framework Project The IASB and FASB added this project to their agenda in October 2004. The objective is to develop an improved common conceptual framework that provides a sound foundation for developing future accounting standards. Phases The project is being undertaken in eight phases, of which four are currently active (phases A to D). The Boards are currently working on initial consultative documents for phases B and C, currently planned