审计重点第四章（The audit focuses on fourth chapters）.docVIP

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审计重点第四章（The audit focuses on fourth chapters）.doc

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审计重点第四章（The audit focuses on fourth chapters）

审计重点第四章（The audit focuses on fourth chapters） The fourth chapter is audit goal and audit process I. general objectives of the audit of financial statements (1) the evolution of the general objective of auditing (three stages); Overall goal of phase Checking the mistakes and preventing the disadvantages of the basic audit of the account System (system) basic audit to verify the authenticity and fairness of financial statements Risk based auditing, checking fraud and verifying financial statements (two) the general objective of the audit of financial statements in China (Auditing Standards No. 1101); 1, legitimacy Legitimacy refers to whether or not the financial statements are in accordance with applicable accounting standards Establishment of accounting system. That is: (1) whether the accounting policies used conform to the standards and systems and are suitable for the audited units; (2) whether the accounting estimate made by the management is reasonable; (3) whether the information reflected in the financial statements has relevance, reliability, comparability and understandability; (4) whether the financial statements are adequately disclosed. 2, fairness The term fairness means whether the financial statements reflect the financial status, operating results and cash flow of the audited entity in all significant respects. That is: (1) is the financial statement consistent with the audited entity and its environment?; (2) whether the presentation, structure and content of the financial statements are reasonable; (3) does the financial statement truly reflect the economic nature of transactions and matters?. All important aspects: mainly refers to the six elements of accounting (three) the function and limitation of financial statement audit; Note: the audit of financial statements belongs to the attestation business, and CPA, as an independent third party, audits and comments on financial statements, aiming at improving the reliability of financial statements. S