审计学一种整合的方法.pptVIP

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2022-09-10 发布于重庆
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审计学一种整合的方法.ppt

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Classification Amounts are properly classified Cutoff Transactions are recorded in the proper period Detail tie-in Account balances agree with master , and with the general ledger General Balance-relatedAudit Objectives 第三十页，共四十三页。 Realizable value Assets are included at estimated realizable value Rights and obligations Assets must be owned General Balance-relatedAudit Objectives 第三十一页，共四十三页。 ?2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 - * ?2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 - * Audit Responsibilitiesand Objectives Chapter 6 第一页，共四十三页。 Learning Objective 1 Explain the objective of conducting an audit of financial statements and an audit of internal controls. 第二页，共四十三页。 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. 第三页，共四十三页。 Steps to Develop Audit Objectives 1. Understand objectives and responsibilities for the audit. 2. Divide financial statements into cycles. 3. Know management assertions about accounts. 第四页，共四十三页。 Steps to Develop Audit Objectives 4. Know general audit objectives for classes of transactions and accounts. 5. Know specific audit objectives for classes of transactions and accounts. 第五页，共四十三页。 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. 第六页，共四十三页。 Management’s Responsibilities Management is responsible for the financial statements and for internal control. The Sarbanes-Oxley Act increases management’s responsibility for the financial statements. It requires the CEO and the CFO of public companies to certify the quarterly and annual financial s