AuditResponsibilitiesandObjectives(英文版)最新培训课件(共34张PPT)

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