内部审计以及外部审计的作用.pptVIP

Role of Internal and External Audit内部审计与外部审计的作用Federal Reserve System Outline of the Discussion提纲 Specific roles of internal and external audit 内部审计与外部审计的作用 Interaction with external audit 与外部审计的互动 Effectiveness of the internal audit function 内部审计的有效性 Analysis of the quality of audit work 审计质量分析 Leveraging off internal and external audit 充分发挥内部审计与外部审计的作用 Role of Internal Audit 内部审计的作用 Independent review assessment of the effectiveness of internal controls 对内部审计的有效性进行独立评估 Detail oriented approach based on sufficient transaction testing 以充分交易测试为基础的细节检查 Audit coverage is based on entity-wide and business line risks 审计内容应以公司整体风险和业务环节风险为基础 Role of External Audit外部审计的作用 Opines on the appropriateness of financial statements 对财务报表是否适宜发表意见 Macro level approach 宏观的方法 Emphasis on an analysis of financial risk and financial condition 重点是金融风险分析和财务状况分析 Legal requirements will impact the type of audit work performed 法定要求会影响审计工作的类型 Role of External Audit, cont.外部审计的作用（续） Sample types of statements produced for financial institutions 给金融机构出具的各种审计报告样本 Audited financial statements - holding company or bank or individual branch or balance sheet only 经审计的财务报表—控股公司、银行、分行或资产负债表 Directors audit 董事审计 Management letter 致管理层的信 Statement on internal controls 对内部控制的意见 New Rules for External Auditors对外部审计师的新规定 Sarbanes-Oxley (Public Companies and Public Banking Organizations) – Sarbanes–Oxley规则（上市公司和银行） Lead and concurring partners - rotate every five years – Section 206 牵头合伙人和其他合伙人每五年轮换一次—第206节 CPA firm cannot audit a client for one year if a CEO, CFO, controller or chief accounting officer was employed by the firm and participated in the audit in any capacity - Section 206 如果注册会计师事务所参与审计的职员中有人曾经担任审计对象的首席执行官、财务总监、司库或会计总监，则事务所一年内不能对该机构进行审计—第206节 CPA firm cannot provide audit and non-audit services - Section 201 注册会计师事务所不能提供的审计服务和非审计服务—第201节 audit services include bookkeeping, financial systems desig