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1、©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-1TheDemandforAuditandOtherAssuranceServicesChapter1©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-2Sarbanes-OxleyActTheActestablishedthePublicCompanyAccountingOversightBoard.Italsorequiresauditorstoattesttomanagementreportsontheeffectivenessofinternalcontroloverfinancialreporting.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-3LearningObjective1Describeauditing.©2008PrenticeHallBu。
2、sinessPublishing,Auditing12/e,Arens/Beasley/Elder1-4NatureofAuditingAuditingistheaccumulationandevaluationofevidenceaboutinformationtodetermineandreportonthedegreeofcorrespondencebetweentheinformationandestablishedcriteria.Auditingshouldbedonebyacompetent,independentperson.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-5InformationandEstablishedCriteriaTodoanaudit,theremustbeinformationinaverifiableformandsomestandards(criteria)bywhichtheauditorcanevaluatetheinformation.©2。
3、008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-6AccumulatingEvidenceandEvaluatingEvidenceEvidenceisanyinformationusedbytheauditortodeterminewhethertheinformationbeingauditedisstatedinaccordancewiththeestablishedcriteria.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-7Competent,IndependentPersonTheauditormustbequalifiedtounderstandthecriteriausedandmustbecompetenttoknowthetypesandamountofevidencetoaccumulatetoreachtheproperconclusionaftertheevidencehasb。
4、eenexamined.Thecompetenceoftheindividualperformingtheauditisoflittlevalueifheorsheisbiasedintheaccumulationandevaluationofevidence.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-8AuditReportThefinalstageintheauditingprocessispreparingtheAuditReport,whichisthecommunicationoftheauditor’sfindingstousers.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-9AuditofaTaxReturnExampleInternalRevenueagentCompetent,independentpersonExaminescancelledchecksandothersu。
5、pportingrecordsAccumulatesandevaluatesevidenceDeterminescorrespondenceFederaltaxreturnsfiledbytaxpayerInformationInternalRevenueCodeandallinterpretationsEstablishedcriteriaReportontaxdeficienciesReportonresults©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-10LearningObjective2Distinguishbetweenauditingandaccounting.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-11DistinguishBetweenAuditingandAccountingAccountingistherecording,classifying,andsummarizi。
6、ngofeconomiceventsforthepurposeofprovidingfinancialinformationusedindecisionmaking.Auditingisdeterminingwhetherrecordedinformationproperlyreflectstheeconomiceventsthatoccurredduringtheaccountingperiod.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-12LearningObjective3Explaintheimportanceofauditinginreducinginformationrisk.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-13EconomicDemandforAuditingInformationriskreflectsthepossibilitythattheinformationu。
7、ponwhichthebusinessriskdecisionwasmadewasinaccurate.Auditingcanhaveasignificanteffectoninformationrisk.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-14LearningObjective4Listthecausesofinformationrisk,andexplainhowthisriskmaybereduced.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-15CausesofInformationRiskRemotenessofinformationBiasesandmotivesoftheproviderVoluminousdataComplexexchangetransactions©2008PrenticeHallBusinessPublishing,Auditing12/e,A。
8、rens/Beasley/Elder1-16ReducingInformationRiskUserverifiesinformationUsersharesinformationriskwithmanagementAuditedfinancialstatementsareprovided©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-17LearningObjective5DescribeassuranceservicesanddistinguishauditservicesfromotherassuranceandnonassuranceservicesprovidedbyCPAs.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-18AssuranceServicesAnassuranceserviceisanindependentprofessionalservicethatimprovesth。
9、equalityofinformationfordecisionmakers.AssuranceservicescanbeperformedbyCPAsorbyavarietyofotherprofessionals.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-19AttestationServicesAnattestationserviceisatypeofassuranceserviceinwhichtheCPAfirmissuesareportaboutthereliabilityofanassertionthatistheresponsibilityofanotherparty.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-20AttestationServices1.Auditofhistoricalfinancialstatements2.Attestationofinternalcon。
10、troloverfinancialreporting3.Reviewofhistoricalfinancialstatements4.Attestationservicesoninformationtechnology5.Otherattestationservices©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-21RelationshipsAmongAuditors,Client,andExternalUsersClientAuditorClientorauditcommitteehiresauditorExternalUsersAuditorissuesreportrelieduponbyusers©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder1-22OtherAssuranceServicesMostoftheotherassuranceservicesthatCPAsprovidedonotmee。
本文标题:Auditing And Assurance Chapter1 ppt
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