会计英语Audit教学课件

会计英语一零.一IntroductiontoAudit一零.一.一DefinitionofAuditAuditisasystematicprocessbywhichapetent,independentpersonobjectivelyaccumulatesandevaluatesquantifiableevidencefromcertaineconomicentitysoastoidentifythedegreeofcorrespondencebetweenthequantifiableevidenceandtheestablishedcriteria.Thefinalpartofauditistodelivertheauditresults,whichistheauditreports,torelevantpeople.Chapter一零AuditSomekeyterminologiesofaudit一.QuantifiableInformationandEstablishedCriteria二.EconomicEntity三.ObjectivelyAccumulatingandEvaluatingEvidence四.petent,IndependentPerson五.AuditReport六.RelevantPeopleOperationalAuditplianceauditFinancialaudit一零.一.二TypesofAudit一.OperationalAuditAreviewofanorganization’soperatingproceduresandmethodssoastoevaluatetheperformanceoftheorganization’seconomicactivities,toidentifyopportunitiesandtoputforwardsuggestionsforimprovement.Theresultofoperationalaudittakesaformofwrittenreporttodeliverinformationtousers.二.plianceAuditplianceauditistocheckanddeterminewhethertheconductionoffinancialactivitiesandoperatingactivitiesarefollowinglaws,rules,regulations,contracts,oragreements.Theresultofplianceauditisgenerallyreportedtothemanagementoftheauditedentityortheconcernedorganizationorinstitution.三.FinancialAuditThepurposeoffinancialauditistodeterminewhetherthefinancialstatements(includingbalancesheet,inestatement,cashflowstatementandthestatementofchangesinequity),thenotesoffinancialstatementstogetherwiththerelevantstatementsarestatedinaccordancewithaccountingstandard..一.CertifiedPublicAccountantsAprofessionalwhohasobtainedthequalifiedcertificateofCPAaccordingtothelaws,andacceptsthemissionofengaginginaudit,accountingconsultationandaccountingservices.二.GovernmentAuditorsAnemployeeofanauditinstitutionwhoacceptsthemissionbythegovernment,exercisestherightofauditsupervisioninaccordancewithlaws,andisengagedinauditbusiness.三.InternalAuditorspeopleemployedbytheunitsengagedininternalaudit.Internalauditorscontributetostrengtheningtheinternalcontrol,improvingtheriskmanagement,perfectingthegovernancestructure,andpromotingtherealizationofstrategictargetsofanorganization.一零.一.三TypesofAuditors一.ReportTitle二.AuditReportAddressees三.IntroductoryParagraph四.Management’sResponsibilities五.Auditor’sResponsibilities六.AuditOpinion七.SignatureandStampofCPAs八.Name,AddressandSealofCPAfirm九.DateoftheAuditReport一零.一.四posofAuditReport一零.二.一ManagementAssertionsDefinitionImpliedorspecificrepresentationsbymanagementabouttheconfirmation,measurementandpresentationoffinancialstatementelements.Threelevelsassertionsrelatedtoalltypesoftransactionsandevents,assertionsrelatedtotheendingbalanceofaccounts,assertionsrelatedtopresentations一零.二AuditProcedure一零.二.二IdentifyAuditObjectivesAuditobjectivescanalsobedividedintothreelevels.一.AuditObjectivesRelatedtoTransactionsandEvents二.AuditObjectivesRelatedtoEndingBalanceofAccounts三.AuditObjectivesRelatedtoPresentations一零.二.三CarryOutAuditSpecificallyGenerally,thewholeprocesstocarryoutauditissubdividedintofivesteps:(一)acceptthemission;(二)plantheaudit;(三)performriskassessmentprocedures;(四)performtestsofcontrolsandsubstantiveprocedures;(五)pletetheauditandissueanauditreport.一零.三.一DefinitionofInternalControlInternalcontrolisaprocessandaseriesofpoliciesaffectedbyanentity’sboardofdirectors,managementandotherpersonnelsoastoprovidereasonableassurancetheoperatingeffectivenessandefficiency,thereliabilityoffinancialreportsaswellasthepliancewithapplicablelawsandregulations.一零.三InternalControlBefore一九四零s,theinternalrestraintsystemappeared.After一九四零s,theinternalcontrolsystemappearedtoprotectassets,checktheaccuracyandreliabilityofaccountinginformation,andtoimproveeconomicefficiency.Inthelate一九八零s,theinternalcontrolstructureconsistsofcontrolenvironment,theaccountingsystemandcontrolprocedures.In一九九二,themitteeofSponsoringOrganizationsoftheTreadwaymission(COSO)inAmericaissuedInternalControl-IntegratedFramework,whichismonlyreferredtoasCOSOreport..一零.三.二DevelopmentHistoryofInternalControlcontrolenvironmentriskassessmentinformationandmunicationcontrolactivitiesmonitoring.一零.三.三ElementsofInternalControlestablishedcriteria既定标准economicentity经济主体auditevidence审计证据auditfees审计费auditreport审计报告operationalaudit经营审计plianceaudit合规审计separationofownershipandmanagement两权分离financialaudit财务审计joint-stockpany股份公司certifiedpublicaccountant(CPA)注册会计师accountingconsultation会计咨询accountingservice会计服务Keyterminologiesgovernmentauditor政府审计员internalauditor内部审计师auditreportaddressee审计报告地收件engagementletter审计业务约定书accountingfraud会计舞弊auditopinion审计意见unqualifiedopinion无保留意见disclaimerofopinion无法表示意见qualifiedopinion保留意见adverseopinion否定意见auditprocedure审计程序managementassertion管理层认定rightsandobligations权力与义务standardauditrep