企业IP财务辅导.ppt

* 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * 30 minutes * * Overview of Horizon Allows us to focus audit effort into the areas where errors are more likely The result of going through the planning process will be to determine the nature, timing and extent of our testing Finally it gives a starting point for compliance with GAAS, it is important to always remember that it is a starting point. * The Horizon methodology focuses on controls at both the entity and operations levels. We refer to: entity level controls as governance controls - governance controls address the Control Environment, Risk Assessment, Information and Communication and Monitoring components of COSO and, activities-level controls – these are controls over the origination, processing and recording of transactions Participants may be confuse the term governance with corporate governance required by regulatory agencies. Our use of the word governance is broader as it encompasses four of the five COSO components. * * 30 minutes * 30 minutes * 30 minutes * 30 minutes 第五章：财务会计关注 (一)合理区分会计估计变更和会计差错更正 　　会计估计是企业对结果不确定的交易或者事项以历史积累的和最近可利用的信息为基础所作的判断。会计估计所涉及的交易和事项均有内在的不确定性，进行会计估计的过程是一种集主、客观因素于一体的综合判断过程。因此，不能简单以对或错来评价会计估计，而应评价会计估计确定过程及其依据的合理性。上市公司在年报编制过程中，应合理区分会计估计变更和会计差错更正，并按照会计准则规定进行有关处理，不得利用会计估计变更和差错更正在不同会计期间操纵利润。对于会计估计变更，应自会计估计变更日起采用未来适用法进行会计处理。 第五章：财务会计关注 (二)关注关联方之间特殊交易的经济实质，合理确认权益性交易的经济利益流入 　　公司应区分股东的出资行为与基于正常商业目的进行的市场化交易的界限。对于来自于控股股东、控股股东控制的其他关联方等向公司进行直接或间接的捐赠行为(包括直接或间接捐赠现金或实物资产、直接豁免、代为清偿债务等)，交易的经济实质表明是基于上市公司与捐赠人之间的特定关系，控股股东、控股股东控制的其他关联方等向上市公司资本投入性质的，公司应当将该交易作为权益性交易。 第五章：财务会计关注 (三)恰当运用会计专业判断，有关判断应提供足够的证据支持 　　公司应当遵循谨慎性原则，严格按照企业会计准则的规定，恰当实施会计专业判断。在减值迹象的判断、预计负债的计提、控制权的认定、公允价值的确定等方面，公司应充分关注会计人员专业判断依据的可靠性、判断过程的合理性和判断结论的适当性。公司应审慎对待专业判断过程中涉及的重大会计估计，并在年报中对相关会计估计做出充分披露。 第五章：财务会计关注 (四)按会计准则要求对特定