审计的責任与目的.ppt

Audit Responsibilitiesand Objectives審計的責任與目的 Learning Objective 1 Objective of Conducting an Audit of Financial Statements The objective of the ordinary audit of financial statements is the expression of an opinion of the fairness with which they present fairly, in all respects, financial position, result of operations, and its cash flows in conformity with GAAP. 一般財務報表審計的目地是針對財務報表是否依照一般公認會計原則，允當表達財務狀況、經營結果及現金流量表示意見。 Objective of Conducting an Audit of Financial Statements not an insurer or a guarantor of the fairness of the presentations in the statements,不是擔任財務報表允當表達的保証人 the auditor has considerable responsibility for notifying users whether the statements are properly stated.有責任提醒財務報表是否允當表達 Steps to Develop Audit Objectives Steps to Develop Audit Objectives Learning Objective 2 Distinguish management’s responsibility for the financial statements and internal control from the auditor’s responsibility for verifying the financial statements and effectiveness of internal control. Management’s Responsibilities Management’s responsible管理當局的責任 The responsibilities (1) for adopting sound accounting policies, (2)maintaining adequate internal control, (3)and making fair representations in the financial statements Management’s responsible管理當局的責任 management’s responsibilities for the fairness of the representations (assertions) in the financial statements carries with it the privilege of determining which disclosures it considers necessary. 包括必要的揭露 Management’s Responsibilities 未遵循法令事項的告知 1將所發現之未遵循法令事項儘速告知受查者之高級管理階層、董事會或監察人。 2除法令另有規定外，查核人員不得將受查者未遵循法令事項告知第三者。 3會計師如認為最高管理階層或董事長涉及未遵循法令事項或知悉而未採取必要之改正行動時，不論該事項對財務報表之影響是否重大，應考量是否終止委任 查核報告 1.會計師如認為未遵循法令事項對財務報表有重大影響，而財務報表未做適當之揭露或調整時，應出具保留或否定意見之查核報告。 2.會計師如因委任人、受查者或客觀環境之限制，致無法獲得足夠與適切之證據，以評估對財務報表有重大影響之未遵循法令事項是否確已發生時，應出具保留意見或無法表示意見之查核報告。 Learning Objective 4 Classify transactions and account balances into financial statement cycles and identify benefits of a cycle approach to segmenting the audit. Financial