KPMG：Auditor-Independence(独立审计)讲义资料

AuditorIndependence©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.AuditorIndependenceRestrictionsonScopeofServicesAuditPartnerRotationEmploymentwithAuditClientsAuditCommitteeAdministrationoftheEngagementCommunicationwithAuditCommitteeDisclosureofFeesPaidtoAuditorEffectofTaxServicesonIndependenceOtherTaxServiceConsideration©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.RestrictionsonScopeofServicesBookkeepingFinancialinformationsystemsdesignandimplementationAppraisalandvaluationservicesActuarialservicesInternalauditoutsourcingManagementfunctionsorhumanresourcesBroker-dealer,investmentadvisor,investmentbankingLegalandexpertservicesunrelatedtoaudit(includesforensicservices)TaxservicesthatinvolvecourtrepresentationOtherasPCAOBmaydetermine©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.EmploymentwithAuditClients“Oneyearcoolingoffperiod”beforeanyformerengagementteammemberacceptanceofemploymentwithclientinkeypositionTheone-yearperiodprecedingthedatethattheauditprocedurescommencedforthefiscalperiodthatincludedthedateofinitialemploymentoftheauditengagementteammemberbytheissuerLikelytobelongerthanoneyearEmploymentcommencedpriortoeffectivedateis“grandfathered”.©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.AuditCommitteeAdministrationoftheEngagementAuditorengagedbyauditcommitteeEngagementsubjecttopre-approvalpoliciesandproceduresPre-approvalofnon-auditservicesandallaudit,review,andattestservices©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.CommunicationwithAuditCommitteeCriticalaccountingpoliciesAlternativeaccountingtreatmentsOtherwrittencommunicationsManagementrepresentationletterReportsoninternalcontrolsScheduleofunadjusteddifferencesEngagementletterIndependenceletter©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.DisclosuresofFeesPaidtoAuditorDisclosureforeachoftwomostrecentyearsAuditfees–feesforservicesthatnormallywouldbeprovidedbytheaccountantinconnectionwithstatutoryandregulatoryfilings(e.g.comfortletters,statutoryaudits,consents,assistancewithSECfilings,internalcontrolattestationfee)Auditrelatedfees–assuranceandrelatedservicestraditionallyperformedbytheindependentaccountant(e.g.employeebenefitplanaudits,duediligenceforM&A,internalcontrolreviews,attestservicesnotrequiredbystatuteorregulation,consultationonfinancialaccountingandreportingstandards)Taxfees–taxreturnreview,taxcompliance,taxplanning,taxadviceAllother©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.EffectofTaxServicesonIndependenceAdoptingreleaseclarifiespermissibilityoftaxservicesPermissibleservicesinclude:TaxcomplianceTaxplanningTaxadviceRepresentationinIRSconferencesandappellateproceedingsImpermissibleactivitiesRepresentationintaxcourt,districtcourt,courtofclaims©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.OtherTaxServiceConsideration“Auditcommitteesalsoshouldscrutinizecarefullytheretentionofanaccountantinatransactionrecommendedbytheaccountant,thesolebusinesspurposeofwhichmaybetaxavoidanceandthetaxtreatmentofwhichmaynotbesupportedintheInternalRevenueCodeandrelatedregulations”©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.FINANCIALACCOUNTING

STANDARDSBOARDINTREPRETATIONNO.45AccountingandDisclosuresbyGuarantors(FIN45)©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.FIN45--AccountingandDisclosuresbyGuarantorsAccountingRecognitionandMeasurementFVofcertainguaranteesrecordeduponinception.DiffersfromSFAS5inthatpaymentdoesnotneedtobeprobableforaliabilitytoberecorded.FV=amountreceivedorestimated(e.g.probabilityweightedaveragecashflows)formultipleelementtransactionDisclosureRequirementsRequireddisclosureforguaranteesforwhichrecognitionandmeasurementdoesnotapply.Requiredregardlessofprobability.Timing(1)Recognitionandmeasurement–guaranteesissuedormodifiedafter12/31/02(2)Disclosure–Annualandinterimperiodsendingafter12/15/02DebitDebitisbaseduponjudgmentandusuallydiffersdependingonthenatureofthetransaction©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.FINANCIALACCOUNTING

STANDARDSBOARDINTREPRETATIONNO.46ConsolidationofVariableInterestEntities(FIN46)©2003KPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissnonoperatingassociation.Allrightsreserved.FIN46--ConsolidationofVariableInterestEntitiesVariableInterestEntity(VIE)Undercapitalizedlegalstructure(e.g.SPEorLLC)–usuallyalimitedpurposeentityWhoConsolidatesNotmajorityowner(i.e.,51%shareholder),but