KPMG：Auditor-Independence(獨(dú)立審計(jì))講義資料

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