讲义05（Handout 05）.docVIP

讲义05（Handout 05） The fifth chapter is audit target and audit scope Section 1 general objective of audit I. evolution of the general objective of auditing The audit of Certified Public Accountants has gone through three stages: detailed audit, balance sheet audit and accounting statement audit, and the audit objective has changed accordingly. stage target Features Detailed audit The main audit objective is to check the mistakes and prevent the disadvantages The main function of audit is protection. The audit method of accounting records by review. Balance sheet audit To determine the financial situation and solvency as the main audit objective. The function of audit develops from protection to notarization. The targets of fraud prevention and fraud still exist, but they have fallen back into the second place. Audit of accounting statements To verify the fairness of accounting statements as the main audit objective. Audit objectives are no longer limited to checking mistakes, preventing fraud and providing notarization for the society, but deepening and developing in the management field. Audit develops from static audit to dynamic audit, and increases the content of management audit. Two, the general objective of independent audit Overall audit objective (target accounting statement audit), accounting statements, identification of specific audit objective, audit procedure, audit evidence, audit conclusion, audit opinions, audit objectives (legality and fair) overall goal of our independent audit refers to accounting statement audit target, embodiment in the audit report in two words: We believe that the accounting statements in accordance with the provisions promulgated by the state enterprise accounting standards and the X accounting system, reflects the company ABC 20 * 1 years of the financial situation in December 31st and the 20 * 1 annual operating results and cash flow in all major aspects. Legitimacy refers to whether the preparation of accounting statements