审计学：一种整合方法（第16版）阿尔文·阿伦斯-arens_aud16_inppt06.pptxVIP

Audit responsibilities and objectivesChapter 6Copyright ?2017 Pearson Education, Inc.6-1 Chapter 6 Learning Objectives6-1 Explain the objective of conducting an audit of financial statements and an audit of internal controls.6-2 Distinguish management’s responsibility for the financial statements from the auditor’s responsibility for verifying those statements.6-3 Explain the auditor’s responsibility for discovering material misstatements due to fraud or error.6-4 Describe the need to maintain professional skepticism when conducting an audit. .Copyright ? 2017 Pearson Education, Inc.6-2 Chapter 6 Learning Objectives (cont.)6-5 Describe the key elements of an effective professional judgment process.6-6 Identify the benefits of a cycle approach to segmenting the audit.6-7 Describe why the auditor obtains assurance by auditing transactions and ending balances, including presentation and disclosure.6-8 Distinguish among the management assertions about financial information.Copyright ? 2017 Pearson Education, Inc.6-3 Chapter 6 Learning Objectives (cont.)6-9 Link transaction-related audit objectives to management assertions for classes of transactions.6-10 Link balance-related and presentation and disclosure-related audit objectives to management assertions.6-11 Explain the relationship between audit objectives and the accumulation of audit evidence.Copyright ? 2017 Pearson Education, Inc.6-4 Copyright ? 2017 Pearson Education, Inc.6-5OBJECTIVE 6-1Explain the objective of conducting an audit of financial statements and an audit of internal controls. Objective to conducting an audit of financial statementsThe preface to the clarified AICPA auditing standards:The primary focus is on issuing an opinion on the financial statements.The steps to develop audit objectives are listed in Figure 6-1.Copyright ? 2017 Pearson Education, Inc.6-6 Copyright ?2017 Pearson Education, Inc.6