第十章 报告准则和审计报告.ppt

第十章 　报告准则和审计报告 审计人的作用必须通过审计报告中的措辞才能最后实现。如果审计人所起的作用不能正确无误地传递给审计报告的读者，审计人和审计报告读者之间就会产生沟通上的卡壳（misfire）现象。 第十章 目 录 1、终结审计 2、审计报告的内容 3、审计意见的内容 4、审计报告的类型 Standard of Reporting 独立审计准则第二十条 注册会计师应当在实 施必要的审计程序后，以经过核实的审计证据为依 据，形成审计意见，出具审计报告。 《中国注册会计师审计准则第1501号 ——审计 报告》第六条 注册会计师应当评价根据审计证据 得出的结论，以作为对财务报表形成审计意见的基 础。 Completing the Audit Main point: Procedures performed at the end of the audit are your last chance to detect material misstatements. Mentally need to step back and “look at the forest”. 1-1 完成外勤工作 1-2 评价审计发现 1-3 评价持续经营问题 1-4 为出具审计报告进行沟通 完成外勤工作 实施分析性复核程序 复核期后事项、识别或有事项 全面复核审计工作底稿 利用披露清单对财务报表进行技术性复核 获取经营者声明书 Analytical Procedures Identify areas that needs to be examined further Examine the adequacy of data 比较分析 Comparison to budgets Compare this year to last year 趋势分析 比率分析 Revenue to software shipped Revenue per square foot of retail space Cost per unit manufactured Review for Subsequent Events Audit Procedures for Subsequent Events Read interim financial statements after year-end. Inquiry of management (Explain what you are looking for) Read minutes of board of directors meetings. Inquiry of client’s legal council. Representation letter from client. Considerations in Contingencies Contingent losses that are both probable and reasonably estimated should be accrued and disclosed Contingent losses that are reasonably possible, and remote contingencies disclosed because of common practice, should be disclosed in the notes to the financial statements What should be disclosed? Footnote disclosure should describe the contingency and the opinion of legal counsel or management regarding the expected outcome. Final review of working papers Concurring partner review Independent review by experienced auditor who is not part of audit team Sarbanes/Oxley Act requires for audits of public companies Partner rotation Sarbanes/Oxley Act requires new audit engagement and concurring review partner every 5 years Technical review of financial statements