审计英语课件第4章.ppt

审计英语课件第4章.ppt

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Chapter3AuditingObjectivesandAuditProcess,3.1OverallAuditObjectiveandResponsibilities3.2ManagementAssertions3.3SpecificAuditObjectives3.4AuditProcess,LearningObjectives,Afterstudyingthischapter,youshouldbeableto1.Comprehendtheobjectiveofanauditoffinancialstatementsandthedefinitionofmanagementassertions.2.Distinguishmanagementsresponsibilitiesforpreparingfinancialstatementsfromtheauditorsresponsibilitiesforverifyingthosefinancialstatements.3.Explainwhytheauditorisresponsibleforreasonablebutnotabsoluteassurance.4.Rememberthetransaction-relatedandbalance-relatedauditobjectives.5.Learntheauditprocess.,Beforebeginningthestudyofhowtoconductanaudit,itisnecessarytounderstandtheoverallobjectivesoftheaudit,theauditorsresponsibilitiesinconductingtheaudit,andthespecificobjectivestheauditortriestoaccomplish.Withoutanunderstandingofthesetopics,planningandaccumulatingauditevidenceduringtheauditcannotbedoneeffectively.,3.1OverallAuditObjectiveandResponsibilities,3.1.1OverallAuditObjective3.1.2ManagementsResponsibilities3.1.3AuditorsResponsibilities,Glossary,overallauditobjective总体审计目标managementsresponsibilities管理层责任auditorsresponsibilities审计师的责任,3.1.1OverallAuditObjective,Theoverallobjectiveoftheauditoffinancialstatementsbytheindependentauditoristheexpressionofanopiniononthefairnesswithwhichtheypresentfairly,inallmaterialrespects,financialposition,resultsofoperations,anditscashflowsinconformitywithgenerallyacceptedaccountingprinciples.,Theoverallobjectiveoftheauditoffinancialstatementsemphasizesissuinganopiniononfinancialstatements.Theonlyreasonauditorsaccumulateevidenceistoenablethemtoreachconclusionsaboutwhetherfinancialstatementsarefairlystatedinallmaterialrespectsandissueanappropriateauditreport.,Theobjectiveofanauditoffinancialstatements,Theobjectiveofanauditoffinancialstatementsistoenabletheauditor,byconductinganaudit,toexpressanopiniononthefollowingaspectsofthefinancialstatements:

（a）Whetherthefinancialstatementsarepreparedinaccordancewiththerequirementsoftheapplicableaccountingstandards;and（b）Whetherthefinancialstatementsarepresentedfairly,inallmaterialrespects,thefinancialposition,operatingresultsandcashflowsoftheentity.,在执行财务报表审计工作时，注册会计师的总体目标是：

（一）对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证，使得注册会计师能够对财务报表是否在所有重大方面按照适用的财务报告编制基础编制发表审计意见；

（二）按照审计准则的规定，根据审计结果对财务报表出具审计报告，并与管理层和治理层沟通。

3.1.2ManagementsResponsibilities,Theresponsibilityforadoptingsoundaccountingpolicies,maintainingadequateinternalcontrol,andmakingfairrepresentationsinthefinancialstatementsrestswithmanagementratherthanwiththeauditor.Becausetheyoperatethebusinessdaily,acompanysmanagementknowsmoreaboutthecompanystransactionsandrelatedassets,liabilities,andequitythantheauditordoes.Incontrast,theauditorsknowledgeofthesemattersandinternalcontrolislimitedtothoseacquiredduringtheaudit.,Althoughthemanagementhastheresponsibilityforthepreparationofthefinancialstatementsandtheaccompanyingfootnotes,itisacceptableforanauditortodraftthefinancialstatementsfortheclientortooffersuggestionsforclarification.Intheeventthatmanagementinsistsonfinancialstatementdisclosurethattheauditorfindsunacceptable,theauditorcaneitherissueanadverseorqualifiedopinionorwithdrawfromtheengagement.,3.1.3AuditorsResponsibilities,Anauditorhasaresponsibilitytoplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement,whichcausedbyerrororfraud.Duetothenatureoftheauditevidenceandthecharacteristicsoffraud,theauditorisabletoobtainreasonable,butnotabsolute,assurancethatmaterialmisstatementsaredetected.Theauditorhasnoresponsibilitytoplanandperformtheaudittoobtainreasonableassurancethosemisstatements,whichcausedbyerrorsorfraud,thatarenotmaterialtothefinancialstatementsaredetected.,与管理层和治理层责任相关的执行审计工作的前提（以下简称执行审计工作的前提），是指管理层和治理层（如适用）认可并理解其应当承担下列责任，这些责任构成注册会计师按照审计准则的规定执行审计工作的基础：

（一）按照适用的财务报告编制基础编制财务报表，并使其实现公允反映（如适用）；

（二）设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报；（三）向注册会计师提供必要的工作条件，包括允许注册会计师接触与编制财务报表相关的所有信息（如记录、文件和其他事项），向注册会计师提供审计所需的其他信息，允许注册会计师在获取审计证据时不受限制地接触其认为必要的内部人员和其他相关人员。

WhiletheauditorisresponsibleforexpressinganauditopiniononthefinancialstatementsinaccordancewithChinaStandardsonAuditing,theresponsibilityforthepreparationofthefinancialstatementsinaccordancewiththerequirementsoftheapplicableaccountingstandardsisthatofmanagementoftheentity,withoversightfromthosechargedwithgovernance.,Theauditofthefinancialstatementsdoesnotrelievemanagementorthosechargedwithgovernanceoftheirresponsibilities.,财务