第02章 audit resposibility and objectives

1、2021-11-20niexj1Audit Objectives and Responsibilities第第2章章2021-11-20niexj2n在開始學(xué)習(xí)如何執(zhí)行審計之前，有必要先理解審計總體目標(the overall objectives)、審計師在執(zhí)行審計中的責(zé)任和審計師應(yīng)當實現(xiàn)的具體目標(the specific objectives)。沒有對這些內(nèi)容的理解，在審計過程中，計劃和收集審計證據(jù)就不具有相關(guān)性。 2021-11-20niexj32.1 Objective of Conducting an Audit of Financial StatementsThe primary

2、 objective of the auditis to express an opinion on thefinancial statements.2021-11-20niexj4中國注冊會計師執(zhí)業(yè)準則第1101號（第二章第四條）規(guī)定：n財務(wù)報表審計的目標是注冊會計師通過執(zhí)行審計工作，對財務(wù)報表的下列方面發(fā)表審計意見：n（1）財務(wù)報表是否按照適用的會計準則和相關(guān)會計制度的規(guī)定編制；n（2）財務(wù)報表是否在所有重大方面公允反映被審計單位的財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量。 2021-11-20niexj5SAS1(Statements on Auditing Standards) states nT

3、he objective of the ordinary audit of financial statements by the independent auditor is the expression of an opinion on the fairness with which they present fairly, in all material respects, financial position, results of operations, and its cash flows in conformity with generally accepted accounti

4、ng principles. 2021-11-20niexj62.2 Auditors ResponsibilitiesnWhen the auditor concludes that the financial statements are unlikely to mislead a prudent user, the auditor gives an audit opinion on their fair presentation and associates his or her name with the statements. If facts subsequent to their

5、 issuance indicate that the statements were actually not fairly presented, the auditor is likely to have to demonstrate to the courts or regulatory agencies that he or she conducted the audit in a proper manner and drew reasonable conclusions. 2021-11-20niexj72.2 Auditors ResponsibilitiesnAlthough n

6、ot an insurer or a guarantor of the fairness of the presentations in the statements, the auditor has considerable responsibility for notifying users whether the statements are properly stated. If the auditor believes that the statements are not fairly presented or is unable to reach a conclusion bec

7、ause of insufficient evidence or prevailing conditions, the auditor has the responsibility for notifying users through the auditors report.2021-11-20niexj82.2 Auditors ResponsibilitiesnSAS1 states:nThe auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about wh

8、ether the financial statements are free of material misstatement, whether caused by error or fraud. nBecause of the nature of audit evidence and the characteristics of fraud, auditor is able to obtain reasonable , but not absolute, assurance that material misstatements are detected. nThe auditor has

9、 no responsibility to plan and perform the audit to obtain reasonable assurance that misstatements, whether caused by error or fraud, that are not material to the financial statements are detected. 2021-11-20niexj92.2 Auditors ResponsibilitiesMaterial versus immaterial misstatementsReasonable assura

10、nceErrors versus fraudProfessional skepticismSeveral Important Terms and Phrases:2021-11-20niexj10Material versus immaterial misstatements(重要錯報與非重要錯報重要錯報與非重要錯報)n如果財務(wù)報表未更正的錯誤或舞弊總額很可能會改變或影響一個使用該報表的理性人的決策，則這樣的錯報通常被認為是重要的。盡管對重要性予以量化極其困難，但是審計師仍有責(zé)任獲得合理保證，使這一重要性水平基本標準已得到滿足。要求審計師負責(zé)找到所有不重要的錯誤和舞弊，成本極其高昂（也許是不可

11、能的）。 2021-11-20niexj11Reasonable Assurancen注冊會計師按照審計準則的規(guī)定執(zhí)行審計工作，能夠?qū)ω攧?wù)報表不存在重大錯報提供合理保證。（1101第六章第十三條）n雖然財務(wù)報表使用者可以根據(jù)財務(wù)報表和審計意見對被審計單位未來生存能力或管理層的經(jīng)營效率、經(jīng)營效果做出某種判斷，但審計意見并不是對被審計單位未來生存能力或管理層的經(jīng)營效率、經(jīng)營效果提供保證。2021-11-20niexj12Errors versus fraud (錯誤與舞弊)nErrors, unintentional misstatements of the financial statement

12、s nFraud, intentionalnMisappropriation of assetnFraudulent financial reporting2021-11-20niexj13Professional Skepticism (職業(yè)懷疑)n注冊會計師以質(zhì)疑的思維方式評價所獲取審計證據(jù)的有效性，并對相對矛盾的審計證據(jù)，以及引起對文件記錄或管理層和治理層提供的信息的可靠性產(chǎn)生懷疑的審計證據(jù)保持警覺。（第五章第十二條）2021-11-20niexj142.3 Managements ResponsibilitiesnThe responsibility for adopting soun

13、d accounting policies, maintaining adequate internal control, and making fair representations in the financial statements rests with management rather than the auditor.n采用合理的會計政策，保持適當?shù)膬?nèi)部控制，在財務(wù)報表中作出公允反映，是“管理層的責(zé)任”，而不是審計師的責(zé)任。2021-11-20niexj15 ResponsibilitiesManagement is responsiblefor the financial s

14、tatements,and for internal control.Auditors issue anopinion on fairnessof the financial statements.2021-11-20niexj16ABC公司資產(chǎn)負債表 資 產(chǎn) 負債計所有者權(quán)益 現(xiàn)金 1 000 短期借款 110 000 銀行存款 80 000 應(yīng)付賬款 70 000 應(yīng)收賬款 20 197 原材料 344 803 實收資本 770 000 低值易耗品 54 000 盈余公積 30 000 固定資產(chǎn) 500 000 未分配利潤 20 000 總計 1 000 000 1 000 0002021

15、-11-20niexj172.4 Cycle Approach to Segmenting the Auditn審計是通過將財務(wù)報表劃分為較小的部分或分塊來執(zhí)行的。這種劃分使審計更便于管理，也有助于將審計任務(wù)在審計小組的不同成員之間進行分派。例如，絕大多數(shù)審計師都把固定資產(chǎn)和應(yīng)付票據(jù)劃分為不同的部分。每個部分都分別地、但又不是完全獨立地進行審計 。在完成每一部分，包括該部分與其他部分之間的關(guān)系的審計后，將審計結(jié)果進行匯總。這樣，就能夠形成對財務(wù)報表整體的結(jié)論。2021-11-20niexj182.4 Cycle Approach to Segmenting the Auditn（一）對總體審計

16、目標的分解n分派審計工作有多種不同方法。一種方法是將報表中的每一個賬戶余額都劃分為一個單獨的分塊。n但是，這種分派方法通常缺乏效率。它將導(dǎo)致對一些密切相關(guān)的賬戶，如存貨賬戶和商品銷售成本賬戶，也進行獨立審計。2021-11-20niexj192.4 Cycle Approach to Segmenting the Auditn對審計分塊的一種常用方法，是將密切相關(guān)的一類交易和賬戶余額作為同一部分。這種方法叫做“循環(huán)法循環(huán)法(cycle approach)”。如銷售、銷售退回、現(xiàn)金收入和壞賬核銷這四類交易均會引起應(yīng)收賬款的增減。因此，它們都屬于銷售與收款循環(huán)的構(gòu)成部分。類似地，工薪交易和應(yīng)計工資

17、屬于工資與人員循環(huán)的一部分。2021-11-20niexj20Transaction Flow ExampleTransactionsJournalsLedger, Trial Balance, andFinancial StatementsAcquisitionof goodsand servicesCash receiptsjournalSalesSalesjournalCashreceiptsAcquisitionsjournalGeneral ledgerand subsidiaryrecordsGeneral ledgertrial balanceFinancialstatement

18、s2021-11-20niexj21Transaction Flow ExampleTransactionsJournalsLedger, Trial Balance, andFinancial StatementsAllocation andadjustmentsPayrolljournalCashdisbursementsCash disburse-ments journalPayrollservices anddisbursementsGeneraljournalGeneral ledgerand subsidiaryrecordsGeneral ledgertrial balanceF

19、inancialstatements2021-11-20niexj22Relationships Among Transaction CyclesGeneralcashCapital acquisitionand repayment cycleSales andcollectioncycleAcquisitionand paymentcyclePayroll andpersonnelcycleInventory andwarehousingcycle2021-11-20niexj23ABC公司應(yīng)用的循環(huán)（一）公司應(yīng)用的循環(huán)（一） 循循 環(huán)環(huán)(cycle)循環(huán)中包含的日記循環(huán)中包含的日記賬賬循環(huán)

20、中包含的總賬賬戶循環(huán)中包含的總賬賬戶 (general ledger accounts)資產(chǎn)負債表資產(chǎn)負債表 (balance sheet)收益表收益表 (income statement)銷售與收款 (sales and collection)銷售日記賬現(xiàn)金收入日記賬(cash receipts journal)普通日記賬(general journal)銀行存款(cash in bank)應(yīng)收賬款(trade accounts receivable)其他應(yīng)收款(other accounts )壞賬準備(allowance for uncollectible accounts) 銷售收入(s

21、ales)壞賬費用(bad debt expense) 采購與付款(acquisition and payment) 采購日記賬(acquisition journal)現(xiàn)金支出日記賬(cash disbursements journal)普通日記賬 (general journal)銀行存款(cash in bank)存 貨(inventories)預(yù)付費用(prepaid expenses)土 地(land)建筑物(buildings)計算機和其他設(shè)備(computer and other equipment)家具和用具(furniture and fixture)累計折舊(accumul

22、ated depreciation)應(yīng)付賬款(trade accounts payable)其他應(yīng)計應(yīng)付款(other accounts )應(yīng)計所得稅(accrued income tax)遞延稅款(deferred tax) travel and entertainment 廣告費(advertising)銷售會議費和培訓(xùn)費銷售和促銷promotional用品費miscellaneous銷售費用stationery and supplies電話和傳真計算機維護和用品費郵費 折舊費 租金支出法律費和律師費 保險費審計費和相關(guān)服務(wù)費辦公樓修理和維護費辦公費 一般費用資產(chǎn)銷售利得 稅金 所得稅 2

23、021-11-20niexj24ABC公司應(yīng)用的循環(huán)（二）公司應(yīng)用的循環(huán)（二） 循循 環(huán)環(huán) 循環(huán)中包含的日記賬循環(huán)中包含的日記賬循環(huán)中包含的總賬賬戶循環(huán)中包含的總賬賬戶 資產(chǎn)負債表資產(chǎn)負債表 收益表收益表 工薪與人事(Payroll andPersonnel)工薪日記賬(Payroll journal)普通日記賬銀行存款應(yīng)付職工薪酬(accrued Payroll)個人所得稅(accrued Payroll taxes)銷售人員工資和傭金(salaries and commissions)銷售人員工資稅(sales payroll taxes)管理人員工資(executive and offi

24、ce salaries)管理人員工資稅(administrative payroll taxes)存貨與倉儲(Inventory and warehousing)采購日記賬銷售日記賬普通日記賬存 貨商品銷售成本(cost of goods sold)資本獲得與返還(Capital acquisition and repayment) 采購日記賬現(xiàn)金支出日記賬普通日記賬銀行存款 應(yīng)付票據(jù)(notes)長期應(yīng)付票據(jù)應(yīng)計(accrued)利息股本(capital stock)留存收益(retained earning)股利(dividends) 應(yīng)付股利利息費用(interest expense)

25、2021-11-20niexj252.5 Setting Audit Objectives$ 19,454144,328 $ 20,197139,0201,2423,328Charge-off ofuncollectibledebtsCashreceiptsSales returnsand allowancesSalesAccounts Receivable (in thousands)Beginning balanceEnding balance2021-11-20niexj262.5 Setting Audit ObjectivesnAuditors conduct audits usin

26、g the cycle approach by performing audit tests of the transactions making up ending balances and also by performing audit tests of the balances themselves.2021-11-20niexj27Transaction-related and Balance-related Audit ObjectivesnAuditors have found that, generally, the most efficient way to conduct

27、audits is to obtain some combination of assurance for each class of transactions and for the ending balance in the related account. nThere are several audit objectives that must be met before the auditor can conclude that the transaction are properly recorded. They are called transaction-related aud

28、it objectives. nSimilarly, there are several audit objectives that must be met for each accounts balance. They are called balance-related audit objectives. 2021-11-20niexj282.5.1 Management Assertionsn認定是指管理層對財務(wù)報表組成要素的確認、計認定是指管理層對財務(wù)報表組成要素的確認、計量、列報做出的量、列報做出的明確明確或或隱含隱含的表達。的表達。n認定與審計目標密切相關(guān)，注冊會計師的基本職認定與

29、審計目標密切相關(guān)，注冊會計師的基本職責(zé)就是確定被審計單位管理層對其財務(wù)報表的認責(zé)就是確定被審計單位管理層對其財務(wù)報表的認定是否恰當。定是否恰當。n管理層在資產(chǎn)負債表中列報存貨及其金額管理層在資產(chǎn)負債表中列報存貨及其金額。n明確表達明確表達：（：（1）記錄的存貨是存在的；（）記錄的存貨是存在的；（2）存貨以）存貨以恰當?shù)慕痤~包括在財務(wù)報表中，與之相關(guān)的計價或分恰當?shù)慕痤~包括在財務(wù)報表中，與之相關(guān)的計價或分攤調(diào)整已恰當記錄。攤調(diào)整已恰當記錄。n隱含表達隱含表達：（：（1）所有應(yīng)當記錄的存貨均已記錄；（）所有應(yīng)當記錄的存貨均已記錄；（2）記錄的存貨都由被審計單位擁有。記錄的存貨都由被審計單位擁有。

30、2021-11-20niexj292.5.1 Management Assertions1. Existence or occurrence2. Completeness3. Valuation or allocation4. Rights and obligations5. Presentation and disclosure2021-11-20niexj302.5.2 Setting Specific Audit Objectivesn(1) Setting transaction-related specific audit objectives管理層管理層認認 定定與銷售交易相關(guān)的具

31、體審計目標與銷售交易相關(guān)的具體審計目標1、發(fā)生已入賬的銷售交易是向真實顧客發(fā)出商品的交易2、完整性 已發(fā)生的銷售交易均已入賬3、準確性已入賬的銷售交易的金額是已發(fā)出商品并已正確開具賬單和記錄的交易4、截止接近資產(chǎn)負債表日的銷售交易記錄于恰當?shù)钠陂g5、分類銷售業(yè)務(wù)經(jīng)過適當分類2021-11-20niexj312.5.2 Setting Specific Audit Objectivesn(2) Setting balance-related specific audit objectives管理層認定管理層認定與存貨余額相關(guān)的具體審計目標與存貨余額相關(guān)的具體審計目標1、存在 所有入賬的存貨在資產(chǎn)

32、負債表日都存在。2、權(quán)利和義務(wù) 公司對列示的所有存貨都擁有所有權(quán)。存貨沒有作為抵押品。3、完整性 已存在存貨的金額均已記錄 4、計價和分攤 用于估計存貨價值的價格在重要方面都正確。單價與數(shù)量的乘積正確，詳細數(shù)據(jù)匯總正確。當存貨可變現(xiàn)凈值減少時，已減記存貨價值。2021-11-20niexj322.5.2 Setting Specific Audit Objectivesn(3) Setting presentation-and-disclosure-related specific audit objectives管理層認定管理層認定審計具體目標審計具體目標1、發(fā)生以及權(quán)利和義務(wù) 將沒有發(fā)生的交易、事項，或與被審計單位無關(guān)的交易和事項包括在財務(wù)報表中，則違反該目標 2、完整性如果應(yīng)當披露的事項沒有包括在財務(wù)報表中，則違反該目標 3、分類和可理解性 財務(wù)信息已被恰當?shù)亓袌蠛兔枋?，且披露?nèi)容表述清楚 4、準確性和計價 財務(wù)信息和其他信息已公允披露，且金額恰當 2021-11-20niexj33Steps to Develop Audit