《審計專業(yè)英語》課件

PPTcoursewareforAuditProfessionalEnglishAuditOverviewAuditproceduresAuditstandardsandguidelinesAuditevidenceandworkingpapersAuditoffinancialstatementsInternalcontrolandriskmanagementcontents目錄01AuditOverviewSummaryThedefinitionofauditistheprocessofreviewing,evaluating,andverifyinganorganization'seconomicactivities,financialcondition,andcompliance.DetaileddescriptionAuditisanindependentandobjectiveverificationactivityaimedatevaluatingandreportingtheeconomicactivities,financialstatus,andcomplianceofanorganizationorindividual.Auditorsconfirmtheaccuracy,compliance,andreliabilityoffinancialstatementsbycollectingandevaluatingevidence,andprovideindependentopinionsandrecommendations.DefinitionofAuditSummary:Therearevarioustypesofaudits,includingfinancialstatementaudits,complianceaudits,andoperationalaudits.Detaileddescription:Financialstatementauditisthemostcommontypeofauditaimedatevaluatingtheaccuracyandcomplianceoffinancialstatements.Complianceauditsfocusonevaluatingwhetheranorganizationcomplieswithrelevantlaws,regulations,andindustrystandards.Businessauditingfocusesontheoperationalefficiencyandeffectivenessofanorganizationtohelpimprovemanagement.TypesofauditsSummaryThepurposeofanauditistoprovideindependentopinionsandrecommendationstohelporganizationsimprovetheireconomicactivities,financialcondition,andcompliance.DetaileddescriptionThemainobjectiveofanauditistoevaluatetheeconomicactivities,financialcondition,andcomplianceofanorganizationorindividual,andprovideindependentopinionsandrecommendations.Throughauditing,potentialrisksandissuescanbeidentified,helpingorganizationsimprovemanagement,increaseefficiency,reducerisks,andenhancetransparency.Auditobjectives02AuditproceduresClearauditobjectivesClearlydefinethepurposeandscopeoftheaudittoensurethattheauditworkistargeted.UnderstandingtheauditedentityConductpreliminaryunderstandingofthebasicinformation,businessactivities,internalcontrols,etc.oftheauditedentitytoprovideabasisforformulatingauditplans.DevelopauditproceduresBasedonthepreviousunderstanding,developdetailedauditprocedures,includingbutnotlimitedtoriskassessment,controltesting,substantivetesting,etc.AuditplanCollectauditevidenceCollectsufficient,relevant,andreliableauditevidencethroughvariousmethodssuchasinterviews,observations,andinspections.ExecuteauditproceduresAccordingtotheauditplan,conductriskassessment,controltesting,andsubstantivetestingontheauditedentitytoensurethecomprehensivenessandeffectivenessoftheauditwork.MaintainprofessionalskepticismThroughouttheentireauditprocess,maintainaprofessionalskepticismattitudeandpromptlyconductin-depthinvestigationsintoanyabnormalsituationsdiscovered.AuditimplementationAuditreportInternalapprovalofauditreportstoensurereportqualityandtimelysubmissiontorelevantstakeholders.ReportapprovalandsubmissionOrganize,classify,andscreenthecollectedauditevidencetoensurethatthereportcontentisdetailedandaccurate.OrganizeauditevidenceBasedontheauditobjectivesandidentifiedissues,writeanobjective,fair,andcomprehensiveauditreport,andprovideimprovementsuggestions.Writinganauditreport03AuditstandardsandguidelinesThisstandarddefinestheauditor'sresponsibility,scope,andproceduresforconductinganauditItensuresthatauditsareconductedinaconsistentandcorrelatedManneracrossdifferentcountriesISA(InternationalStandardonAuditing)Thisstandardprovidesguidanceontheknowledge,skills,andothercompetenciesthatauditorsshouldposeriskstoperformtheirdutieseffectivelyItservesasabasisforprofessionaldevelopmentandcontinuingeducationIES(InternationalEducationStandard)InternationalauditingstandardsVSThecodesetsfortheethicalresponsibilitiesandbehaviorsexpectedofCPAauditorsItcoversareassuchasintegrity,objectivity,confidence,andprofessionalcompetenceThecodeservesasaguideforauditorstomaintainhighethicalstandardsintheirprofessionalpracticeandtoholdpublictrustintheprofessionCodeofProfessionalEthicsforCertifiedPublicAccountantsQualitycontrolreferstotheprocessesandproceduresestablishedtoensurethequalityofanauditCriteriasuchasplanning,riskassessment,supervision,documentation,andreviewareessentialformaintainingqualitycontrolAuditfirmshouldhavewellestablishedqualitycontrolpoliciesandprocedurestoensurethatauditsareconductedaccordingtoprofessionalstandardsandguidelinesQualitycontrolcriteria04AuditevidenceandworkingpapersFinancialdataIncludesfinancialstatements,accountingrecords,andotherfinancialinformationtosupporttheauditconclusionInformationrelatedtothedaytodayoperationsofthebusiness,suchassalesrecords,inventorycounts,andproductiondataDocumentsthatdemonstratecompliancewithlegalandregulatoryrequirements,suchaslicenses,permits,andcertificatesDocumentsthatdescribetheinternalcontrolsystemofthebusiness,includingpolicies,procedures,andmanualsOperationaldataCompliancedocumentsInternalcontroldocumentsTypesofauditevidenceEvidenceobserveddirectlyfromtheauditor,suchasinterviews,observations,questionnairesurveys,etc.DirectevidenceEvidenceobtainedindirectly,suchasthird-partymaterials,industryreports,publicinformation,etc.IndirectevidenceDocumentsthatprovideevidenceoftheaudit'sactivities,suchasinvoices,receipts,andbankstatementsDocumentaryevidenceEvidenceobservedfromwitnessesorotherindividualswhohaveknowledgeoftheaudit'sactivitiesTestimonialevidenceMethodsforObtainingAuditEvidenceWorkingpapersshouldbepreparedinaclear,organizedmanualtofacilitateunderstandingandreviewTheyshouldincludeallrelevantinformationobtainedduringtheauditprocessPreparationWorkingpapersareusedtodocumenttheauditprocessandsupporttheauditconclusionTheyshouldbereferredtoduringtheaudit,andtheyshouldberetainedforfuturereferenceandreviewUsePreparationanduseofworkingpapers05AuditoffinancialstatementsBalancesheetauditisacriticalpartofthefinancialstatementaudit,whichaimstoensuretheaccuracyandreliabilityofthebalancesheetinformationTheauditorneedstoverifytheexistenceandvaluationofassets,liabilitiesandequityitems,andensurethattheyarerecordedandpresentedcorrectlyinthebalancesheetTheauditoralsoneedstoidentifyanymaterialmisstatementoromissioninthebalancesheet,andprovideappropriateauditevidencetosupporttheauditopinionBalancesheetauditTheincomestatementauditaimstoensuretheaccuracyandreliabilityoftheincomestatementinformation,andidentifyanymaterialmisstatementoromissionTheauditorneedstoverifytherevenueandexpenseitemsintheincomestatement,andensurethattheyarerecordedandpresentedcorrectlyTheauditoralsoneedstoconsidertheimpactofaccountingpolicies,accountingestimatesandotherrelevantinformationontheincomestatement,andprovideappropriateauditevidencetosupporttheauditopinionAuditofincomestatement要點三Thecashflowstatementauditaimstoensuretheaccuracyandreliabilityofthecashflowstatementinformation,andidentifyanymaterialmisstatementoromission要點一要點二Theauditorneedstoverifythecashinflowsandoutflowsinthecashflowstatement,andensurethattheyarerecordedandpresentedcorrectlyTheauditoralsoneedstoconsidertheimpactofaccountingpolicies,accountingestimatesandotherrelevantinformationonthecashflowstatement,andprovideappropriateauditevidencetosupporttheauditopinion要點三Auditofcashflowstatement06Internalcontrolandriskmanagement0102ControlenvironmentEstablishapositivetoneatthetop,emphasizingintegrityandethicalvaluesRiskassessmentIdentifyandanalyzerisksthatmayimpacttheachievementofobjectivesControlactivitiesDesignandimplementationpoliciesandprocedurestoensurethatrisksaremitigatedInformation…MaintaintimelyandaccuratecommunicationwithintheorganizationMonitoringRegularlyevaluatetheeffectivenessofinternalcontrolactivities030405ElementsofinternalcontrolTestingandevaluationofinternalcontrolsSelectte