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AuditResponsibilities
andObjectivesChapter5第一页,共三十四页。LearningObjective1Explaintheobjectiveofconductinganauditoffinancialstatements.第二页,共三十四页。ObjectiveofConductinganAuditofFinancialStatementsTheprimaryobjectiveoftheauditistoexpressanopiniononthefinancialstatements.第三页,共三十四页。StepstoDevelop
AuditObjectivesUnderstandobjectivesandresponsibilitiesfortheaudit.12Dividefinancialstatementsintocycles.3Knowmanagementassertionsaboutaccounts.第四页,共三十四页。StepstoDevelop
AuditObjectivesKnowgeneralauditobjectivesforclassesoftransactionsandaccounts.45Knowspecificauditobjectivesforclassesoftransactionsandaccounts.第五页,共三十四页。LearningObjective2Distinguishmanagement’sresponsibilitiesforpreparingfinancialstatementsfromtheauditor’sresponsibilitiesforverifyingthosefinancialstatements.第六页,共三十四页。
ResponsibilitiesManagementisresponsibleforthefinancialstatements,andforinternalcontrol.Auditorsissueanopiniononfairnessofthefinancialstatements.第七页,共三十四页。LearningObjective3Explaintheauditor’sresponsibilityfordiscoveringmaterialmisstatements.第八页,共三十四页。Auditor’sResponsibilitiesMaterialversusimmaterialmisstatementsReasonableassuranceErrorsversusfraudProfessionalskepticism第九页,共三十四页。Responsibilitiesfor
DiscoveringIllegalActsDirect-effectillegalactsIndirect-effectillegalactsEvidenceaccumulationwhenthereisnoreasontobelieveindirect-effectillegalactexists第十页,共三十四页。Responsibilitiesfor
DiscoveringIllegalActsEvidenceaccumulationandotheractionswhenthereisreasontobelievedirect-orindirect-effectillegalactsmayexistActionswhentheauditorknowsofanillegalact第十一页,共三十四页。LearningObjective4Classifytransactionsandaccountbalancesintofinancialstatementcyclesandidentifybenefitsofacycleapproachtosegmentingtheaudit.第十二页,共三十四页。TransactionFlowExampleTransactionsAcquisitionofgoodsandservicesSalesCashreceiptsJournalsCashreceiptsjournalSalesjournalAcquisitionsjournalLedger,TrialBalance,andFinancialStatementsGeneralledgerandsubsidiaryrecordsGeneralledgertrialbalanceFinancialstatements第十三页,共三十四页。TransactionFlowExampleTransactionsAllocationandadjustmentsCashdisbursementsPayrollservicesanddisbursementsJournalsPayrolljournalCashdisburse-mentsjournalGeneraljournalLedger,TrialBalance,andFinancialStatementsGeneralledgerandsubsidiaryrecordsGeneralledgertrialbalanceFinancialstatements第十四页,共三十四页。RelationshipsAmong
TransactionCyclesGeneralcashAcquisitionandpaymentcyclePayrollandpersonnelcycleCapitalacquisitionandrepaymentcycleSalesandcollectioncycleInventoryandwarehousingcycle第十五页,共三十四页。LearningObjective5Describewhytheauditorobtainsacombinationofassurancebyauditingclassesoftransactionsandendingbalancesinaccounts.第十六页,共三十四页。BalanceandTransactions
AffectingBalancesExample$18,827144,328
$20,197138,3931,2423,323Charge-offofuncollectibledebtsCashreceiptsSalesreturnsandallowancesSalesAccountsReceivable(inthousands)BeginningbalanceEndingbalance第十七页,共三十四页。LearningObjective6Distinguishamongthefivecategoriesofmanagementassertionsaboutfinancialinformation.第十八页,共三十四页。ManagementAssertions1.Existenceoroccurrence2.Completeness3.Valuationorallocation4.Rightsandobligations5.Presentationanddisclosure第十九页,共三十四页。LearningObjective7Linkthesixgeneraltransaction-relatedauditobjectivestothefivemanagementassertions.第二十页,共三十四页。Transaction-Related
AuditObjectivesExistenceRecordedtransactionsexist.CompletenessExistingtransactionsarerecorded.AccuracyRecordedtransactionsarestatedatthecorrectamount.第二十一页,共三十四页。Transaction-Related
AuditObjectivesClassificationTransactionsareproperlyclassified.TimingTransactionsarerecordedonthecorrectdates.PostingandsummarizationTransactionsareincludedinthemasterfilesandarecorrectlysummarized.第二十二页,共三十四页。Transaction-RelatedAuditObjectives
andManagementAssertionsManagementAssertionsGeneralTransaction-RelatedAuditObjectivesExistenceoroccurrenceExistenceCompletenessCompletenessValuationorallocationAccuracy,Classificationtiming,PostingandsummarizationRightsandobligationsN/APresentationanddisclosureN/A第二十三页,共三十四页。LearningObjective8Linktheninegeneralbalance-relatedauditobjectivestothefivemanagementassertions.第二十四页,共三十四页。GeneralBalance-Related
AuditObjectivesExistenceAmountsincludedexist.CompletenessExistingamountsareincluded.AccuracyAmountsincludedarestatedatthecorrectamounts.第二十五页,共三十四页。GeneralBalance-Related
AuditObjectivesClassificationAmountsareproperlyclassified.CutoffTransactionsarerecordedintheproperperiod.Detailtie-inAccountbalancesagreewithmasterfileamounts,andwiththegeneralledger.第二十六页,共三十四页。GeneralBalance-Related
AuditObjectives
RealizablevalueAssetsareincludedatestimatedrealizablevalue.RightsandobligationsAssetsmustbeowned.PresentationanddisclosureAccountbalancesanddisclosuresarepresentedinfinancialstatements.第二十七页,共三十四页。AssertionsandBalance-RelatedAuditObjectivesManagementAssertionsGeneralBalance-RelatedAuditObjectivesExistenceoroccurrenceExistenceCompletenessCompletenessValuationorallocationAccuracy,Classification,Cutoff,Detailtie-in,RealizablevalueRightsandobligationsRightsandobligationsPresentationanddisclosurePresentationanddisclosure第二十八页,共三十四页。LearningObjective9Explaintherelationshipbetweenauditobjectivesandtheaccumulationofauditevidence.第二十九页,共三十四页。HowAuditObjectives
AreMetAuditorsplanthecombinationofobjectivesandevidencebyfollowinganauditprocess
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