BNU审计Chapter01
内部审计实务指南_高校内部审计
部审计实务指南第4号——高校部审计第1章总则第1条为了规高校部审计的容、程序与方法，根据部审计基本准则与具体准则制定本指南。
第2条本指南所称高校部审计，是指高校部审计机构和人员通过对学校与资源利用有关的业务活动及其部控制的适当性、合法性和有效性的审查，并进行确认、评价、咨询，旨在促进完善管理控制、防风险、创造效益，从而促进学校事业目标的实现。
第3条高校应设置部审计机构，规模较大的高校（年收入5亿元以上或教职工人数在3000人以上）应设置独立的部审计机构。
第4条高校部审计机构应配备足够的部审计人员，部审计人员数量应不低于教职工总数的2‰。
部审计队伍应由具备经济、管理、法律、建设工程、信息系统等方面专业素质的人员组成，并具备必要的职业资格。
第5条高校部审计应遵循以下原则：5.1高校部审计应关注学校资源，对本单位利用资源、开展业务、取得绩效的过程和结果进行审计；5.2高校部审计应坚持业务活动审查与财务活动审查相结合，运用业务入手审计方法，开展财务审计与业务审计相结合的综合管理审计；5.3高校部审计应坚持审计控制与审计评价相结合，根据业务特点，采取事前审计、事中审计、事后审计等方式组织审计业务；5.4高校部审计应根据学校治理结构、管理体制等有关部环境和部审计资源状况，把握总体、突出重点，科学合理地确定部审计业务战略；5.5高校部审计应着眼于促进问题解决，立足于促进机制建设，通过与相关部门合作促进学校事业发展。
第6条高校部审计机构应加强审计质量控制，定期接受各级教育行政主管部门部审计机构对所属高校部审计工作进行的质量评估。
第7条本指南适用于高校的部审计机构、部审计人员及其从事的部审计活动，其他教育部门和单位可以参照执行。
第2章部控制审计第8条本指南所称部控制是指为了实现教育事业发展目标，保证资金、资产、资源安全、完整，并得到合理有效利用；保证会计信息真实、准确，保证有关法律、法规、规章的贯彻实施而制定与实施的一系列控制方法、保证措施和业务程序。
审计学(第二版)第一章 审计概论
CPA
就大多数通用目的财务报告框架而言，注 册会计师针对财务报表是否在所有重大方 面按照财务报告编制基础编制并实现公允 反映发表审计意见。注册会计师按照审计 准则和相关职业道德要求执行审计工作， 能够形成这样的意见。”
二、审计业务要素
CPA
审计业务要素包括审计业务的三方关系人、 财务报表（鉴证对象信息）、财务报表编 制基础（标准）、审计证据和审计报告。 1.审计业务的三方关系人。三方关系人包 括注册会计师、被审计单位管理层（责任 方）和财务报表的预期使用者。 2.财务报表（鉴证对象信息）。在财务报 表审计中，鉴证对象是指被审计单位的财 务状况、经营成果和现金流量，而鉴证对 象信息是指记录经济活动的载体，即被审 计单位的财务报表。
CPA
从1844年到20世纪初，是民间审计形成 的时期。 这一时期英国民间审计的主要特点是：民 间审计的法律地位得到了法律确认；审计 的目的是查错防弊，保护企业资产的安全 和完整；审计的方法是对会计账目进行详 细审计；审计报告使用人主要为企业股东 等。
CPA
ห้องสมุดไป่ตู้
3.民间审计的发展 从20世纪初开始，美国的民间审计得到了 迅速发展，它对注册会计师职业在全球的 迅速发展发挥了重要作用。 在美国，南北战争结束后出现了一些民间 会计组织。 在20世纪初期，美国产生了帮助贷款人及 其他债权人了解企业信用的资产负债表审 计，即美国式审计。
CPA
2.客观性。由于审计组织独立于客户之外， 不受客户的影响，因而具有较强的客观性。 3.权威性。审计组织依法对客户行使审计 监督权，任何单位和个人不得拒绝与干涉， 具有较强的权威性。 4.广泛性与综合性。审计监督从时间上看， 可以进行事前监督、事中监督和事后监督； 从空间上看，不仅可以对企事业单位进行 监督，而且可以对财政、税务、银行、工 商行政等专业监督部门进行再监督，因而 具有广泛性和综合性的特点。
第一章 审计概述讲解
◦ 审计是一个系统化的过程，即通过客观地获取和评价有关 经济活动与经济事项认定的证据，以证实这些认定与既定 标准的符合程度，并将结果传达给有关使用者——AAA审计主体 源自观收集 审计证据证实
执行审计工作的前提
下列与注册会计师审计责任有关的提法中正确的有( )。 A.注册会计师应当关注财务报表的重大错报，并且有责任发现财务报
表中的所有错报 B.职业怀疑态度要求，如果从不同来源获取的审计证据不一致，注册
会计师应当追加必要的审计程序 C.如果注册会计师通过对财务报表的审计，未能查出被审单位财务报
◦ 评分：每组中的成员得分相同；可自荐课堂讲演，若没有 小组自荐，由我抽取，凡讲演的小组均可加分，讲演的同 学额外再加分。（限5组，先到先得哦！）
期末考试：开卷
1. 注册会计师审计的含义和范围 2. 审计的要素 3. 审计的性质 4. 审计目标 5. 审计风险 6. 审计过程
CPA审计的含义
管理层和治理层(如适用)认可与财务报表相关的责任，是注册会计师 执行审计工作的前提，构成注册会计师按照审计准则的规定执行审 计工作的基础。管理层和治理层的责任包括：
1.按照适用的财务报告编制基础编制财务报表，包括使其实现公允反映 (如适用)；
2.设计、执行和维护必要的内部控制，使得编制的财务报表不存在由于 舞弊或错误导致的重大错报；
审计目标包括财务报表审计的总体目标以及与各类交易、 账户余额和披露相关的审计目标两个层次。
一、总体目标
审计总目标
总体目标是注册会计师针对（财合法务性报、表公是允性否）在所有重大方面按照财务报
第1101号-内部审计基本准则
第1101号-内部审计基本准则下载温馨提示：该文档是我店铺精心编制而成，希望大家下载以后，能够帮助大家解决实际的问题。
文档下载后可定制随意修改，请根据实际需要进行相应的调整和使用，谢谢!本店铺为大家提供各种各样类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，如想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by the editor. I hope that after you download them, they can help you solve practical problems. The document can be customized and modified after downloading, please adjust and use it according to actual needs, thank you!In addition, our shop provides you with various types of practical materials, such as educational essays, diary appreciation, sentence excerpts, ancient poems, classic articles, topic composition, work summary, word parsing, copy excerpts, other materials and so on, want to know different data formats and writing methods, please pay attention!内部审计是组织内部控制的一个重要部分，其作用在于帮助组织达到其目标，提高运营效率，保障财务报告的准确性。
《审计学》ppt课件
《审计学》（第七版）
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第4节审计的职能和作用
2、经济评价 经济评价指通过审核检查，评定被审计单 位的经济决策、计划、预算和方案是否先进可 行，经济活动是否按既定的决策和目标进行， 经济效益是高是低度，以及管理经济活动的规 章制度是否健全、有效等，从而有针对性地提 出意见和建议，以促进其改善经营管理，提高 经济效益。
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《审计学》（第七版）
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第1节审计的种类
一、审计的基本分类 1、按审计主体分类 政府审计 民间审计 内部审计 2、按审计内容和目 财政财务审计 的分类 财经法纪审计 经济效益审计
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《审计学》（第七版）
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审计三大分支的区别：
民间审计 方式 对象 性质 权责 受托、有偿 政府审计 强制、无偿 内部审计 自愿 内部管理制度的 执行 内部经济监督 报告权
1 西周初步形成 2 秦汉最终确立 3 隋唐宋日臻健全 4 元明清衰弱
5中华民国不断演进 6新中国振兴时期
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三 近代审计逐步演进 四 现代审计振兴发展
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《审计学》（第七版）
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新中国政府审计大事
• 1982.12.4
• 1983.9.18
五届人大五次会议
国家审计署成立
宪法 91条和109条
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新中国内部审计大事
• 1996.12 《审计机关指导监督内部审计业务的规定》
• 2003.5.1 《审计署关于内部审计工作规定》（03.3.4发布）
• 2003.6.1 中国内部审计协会《内部审计基本准则》《内部 审计人员职业道德规范》和10个具体准则（03.4.12发布）
中英对照审计准则01号
中英对照审计准则01号
审计准则1101号：审计准则1101号是中国审计准则委员会发布的《企业资产负债管理审计的准则》。
本准则的主要目的是规范企业资产负债管理审计的程序和要求，提高审计工作的质量和效率，保证审计结果的准确性和真实性。
本准则包括了资产负债管理审计的基本原则、审计程序以及审计报告的要求。
准则强调了审计师应当具备的专业素质和职责，并规定了审计师在资产负债管理审计中应当遵循的基本原则，例如独立性、保密性、专业判断等。
根据准则的要求，资产负债管理审计的程序包括风险评估、内部控制评价、分析抽样、确认函等。
审计师应当根据企业的特点和风险情况，合理选择和应用相应的审计程序，确保审计工作的全面性和准确性。
审计报告是资产负债管理审计的最终成果，准则对审计报告的要求进行了详细规定。
报告应当包括审计师对企业资产负债管理情况的评价和意见，以及发现的问题和建议。
审计师应当根据准则的规定，对审计结果进行客观、诚实、综合的陈述，确保审计报告的准确性和可信度。
总之，审计准则1101号是中国审计准则委员会发布的关于企业资产负债管理审计的准则。
准则的制定旨在规范和提高资产负债管理审计工作的质量和效率，保证审计结果的准确性和真实性，为企业提供可靠的审计信息和意见，促进企业的良好运营和管理。
审计学习题1-3章标准答案
审计学习题1-3章标准答案第1章总论1．2 练习题1．2. 1 填空题1．地宦⼤司徒天宦冢宰2．互考会考3．司会宰夫4．监察监督5．⽐部财计监督6．⽐部户部7．北洋政府《审计法》8．政府审计民间审计内部审计9．奴⾪制度官厅10．议会政府11．详细审计英国式审计12．资产负债表美国式审计13．详细审计抽样审计14。
财产所有权经营管理权15．报表财务审计16．独⽴性权威性17．独⽴性经济监督18．审计对象审计⼯作19．客体内容和范围20．制约性促进性1．2．2 判断题(正确的划“√”，错误的划“X”)1．X 2．X 3．√4．X 5．√6．X 7．√8．X 9．X 10．X 11．X 12．√13．√14．X 15．X 16．√17．X 18．√19．√20．X 1．2．3单项选择题1，D 2．C 3．D 4．A 5．C 6．B 7．B８．Ａ9．Ｄ１0.C 1 1．A 12．B 13. D 14．C 15.A1．2．4多项选择题1．ABCD 2．CDE：3．BCD 4.BCD 5．ACD 6．BCD 7．CDE 8．ADE 9．AB 10．CD1．2，5 简答题1．简述我国审计产⽣和发展的主要阶段。
参考答案：1．[解答]我国审计的产⽣和发展经历了⼀个漫长的发展阶段，⼤体可以分为：西周初期初步形成阶段；秦汉时期最终确⽴阶段；隋唐⾄宋⽇臻健全阶段；元明清停滞不前阶段；中华民国不断演进阶段；新中国振兴阶段。
2．审计关系⼈有哪⼏个⽅⾯?参考答案：2．[解答]审计关系⼈包括三个⽅⾯：第⼀关系⼈，即审计主体(审计机构或⼈员)，他们根据审计委托者的委托就被审计单位的财务收⽀状况及有关⼈员履⾏受托经济责任情况进⾏验证、审查，并提出审查报告书或证明书；第⼆关系⼈，即被审计单位，它们对审计委托者承担的受托经济责任，须经审计机构或⼈员验证后才能确定或解除；第三关系⼈,即审计委托者。
被审计单位对它们承担某种受托经济责任．它们之间存在⼀定的权责关系。
中英对照审计准则1101号解读
中国注册会计师审计准则第1101号——注册会计师的总体目标和审计工作的基本要求（2010年11月1日修订）CHINESE CPA STANDARD ON AUDITING 1101: OVERALL OBJECTIVES OF THE CPA AND THE BASIC REQUIREMENTS FOR THE CONDUCT OF AN AUDIT (as revised November 1st,2010)第一章总则Chapter I General Provisions第一条为了规范注册会计师按照中国注册会计师审计准则（简称审计准则）执行财务报表审计工作，确立注册会计师的总体目标，明确注册会计师为实现总体目标而需要执行审计工作的性质和范围，以及在执行财务报表审计业务时承担的责任，制定本准则。
Article 1 This CPA Standard on Auditing (CSA) is formulated to regulate the conduct of an audit of financial statements by the CPA in accordance with CSAs, set out the overall objectives of the CPA, and explain the nature and scope of an audit designed to enable the CPA to meet those objectives, and the CPA’s overall responsibilities when conducting an audit of financial statements.第二条审计准则适用于注册会计师执行财务报表审计业务。
当执行其他历史财务信息审计业务时，注册会计师可以根据具体情况遵守适用的相关审计准则，以满足此类业务的要求。
audit 第一章
Why is there a need for assurance services?
1. Potential bias in providing information management has a vested interest in providing information that will make management look good 2. Remoteness of users - most users do not have the opportunity or time to interview management, tour company facilities, or review financial records firsthand. Instead, they rely on the financial statements 3. Complexity - many transactions are more complex than they were a decade ago. Users depend on auditors to ensure they are fairly presented and fully disclosed in financial statements
Thomson
Southwestern
Chapter 1
Importance of Auditing
Free Market Economy
A free market economy exists only if accurate, reliable data is available Auditors contrket by providing independent evaluations about the reliability of an organization's financial statements or the efficiency and effectiveness of various aspects of its performance
中兴财所对蓝山科技的审计主要流程
中兴财所对蓝山科技的审计主要流程The audit process of Blue Mountain Technology by Zhongxing Cai is a crucial step in ensuring the accuracy and reliability of the financial statements. The audit aims to provide assurance to stakeholders that the financial information provided by Blue Mountain Technology is free from material misstatement and is presented fairly in accordance with the relevant accounting standards. 中兴财对蓝山科技的审计流程是确保财务报表准确性和可靠性的关键步骤。
审计旨在向利益相关者提供保证，即蓝山科技提供的财务信息不存在重大错误陈述，并且按照相关会计准则公平地呈现。
The audit process consists of several key steps, including planning, risk assessment, evidence gathering, and reporting. During the planning phase, auditors will assess the scope of the audit, identify potential risks, and develop an audit plan to address those risks. In the risk assessment phase, auditors will further evaluate the likelihood and impact of the identified risks on the financial statements. 审计流程包括若干关键步骤，包括计划、风险评估、证据搜集和报告。
Audit_chapter-01_TB
Chapter 1 Multiple-Choice Questions1. easy Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called:c a. finance.b. auditing.c. accounting.d. economics.2. easy In the audit of historical financial statements, which of the following accounting bases is the most common?c a. Regulatory accounting principles.b. Cash basis of accounting.c. Generally accepted accounting principles.d. Liquidation basis of accounting.3. easy Any service that requires a CPA firm to issue a report about the reliability of an assertion that is made by another party is a(n):b a. accounting and bookkeeping service.b. attestation service.c. assurance service.d. tax service.4. Three common types of attestation services are:easy a. audits, reviews, and “other” attestation services.a b. audits, verifications, and “other” attestation services.c. reviews, verifications, and “other” attestation services.d. audits, reviews, and verifications.5. (SOX) easy The organization that is responsible for providing oversight for auditors of public companies is called the ________.d a. Auditing Standards Board.b. American Institute of Certified Public Accountants.c. Public Oversight Board.d. Public Company Accounting Oversight Board.6. (SOX) The Sarbanes-Oxley Act applies to which of the following companies?easy a. All companies.c b. Privately held companies.c. Public companies.d. All public companies and privately held companies with assets greater than $500 million.7. medium Providing quantitative information that management and others can use to make decisions is the function of:d a. management information systems.b. auditing.c. finance.d. accounting.8. An audit of historical financial statements most commonly includes the:medium a. balance sheet, the income statement, and the statement of cash flows.d b. income statement, the statement of cash flows, and the statement of net working capital.c. statement of cash flows, the balance sheet, and the retained earnings statement.d. balance sheet, the income statement, and the statement of cash flows.9. medium The ___________ rate may be defined as approximately the rate a bank could earn by investing in U.S. treasury notes for the same length as the length of a business loan.c a. nominalb. statedc. risk-freed. prevailing10. The use of the Certified Public Accountant title is regulated by:medium a. the federal government.b b. state law through a licensing department or agency of each state.c. the American Institute of Certified Public Accountants through the licensing departmentsof the tax and auditing committees.d. the Securities and Exchange Commission.11. An operational audit has as one of its objectives to:medium a. determine whether the financial statements fairly present the entity’s operations.c b. evaluate the feasibility of attaining the entity’s operational objectives.c. make recommendations for improving performance.d. report on the entity’s relative success in attaining profit maximization.12. An audit of historical financial statements is most often performed to determine whether the: medium a. organization is operating efficiently and effectively.d b. entity is following specific procedures or rules set down by some higher authority.c. management team is fulfilling its fiduciary responsibilities to shareholders.d. none of these choices.13. medium An examination of part of an organization’s procedures and methods for the purpose of evaluating efficiency and effectiveness is what type of audit?a a. Operational audit.b. Compliance audit.c. Financial statement audit.d. Production audit.14. medium An audit to determine whether an entity is following specific procedures or rules set down by some higher authority is classified as a(n):b a. audit of financial statements.b. compliance audit.c. operational audit.d. production audit.15. Which of the following is a type of audit evidence?medium a. Oral responses to the auditor from employees of the company under audit.d b. Written communications from company employees or outsiders.c. Observations made by an auditor.d. Evidence may take any of the above forms.16. Which of the following services provides the lowest level of assurance on a financial statement? medium a. A review.a b. An audit.c. Neither service provides assurance on financial statements.d. Each service provides the same level of assurance on financial statements.17. The three requirements for becoming a CPA include all but which of the following?medium a. Uniform CPA examination requirement.c b. Educational requirements.c. Character requirements.d. Experience requirement.18. In “auditing” financial accounting data, the primary concern is with:medium a a. determining whether recorded information properly reflects the economic events thatoccurred during the accounting period.b. determining if fraud has occurred.c. determining if taxable income has been calculated correctly.d. analyzing the financial information to be sure that it complies with governmentrequirements.19. medium Financial statement users often receive unreliable financial information from companies. Which of the following is not a common reason for this?d a. Complex business transactions.b. Large amounts of data.c. Lack of firsthand knowledge about the business.d. Each of these choices is a common reason for unreliable financial information.20. Which of the following is not a Trust Services principle as defined by the AICPA or CICA? challenging a. Online privacy.d b. Availability.c. Processing integrity.d. Operational integrity.21. Which one of the following is more difficult to evaluate objectively?challenging c a. Presentation of financial statements in accordance with generally accepted accountingprinciples.b. Compliance with government regulations.c. Efficiency and effectiveness of operations.d. All three of the above are equally difficult.22. (SOX) challenging The Sarbanes-Oxley Act prohibits a CPA firm that audits a public company from providing which of the following types of services to that company?c a. Reviews of quarterly financial statements.b. Preparation of corporate tax returns.c. Most consulting services.d. Tax services.23. Which of the following audits can be regarded as generally being a compliance audit? challenging a. IRS agents’ examinations of taxpayer returns.a b. GAO auditor’s evaluation of the computer operations of governmental units.c. An internal auditor’s review of a company’s payroll authorization procedures.d. A C PA firm’s audit of the local school district.24. Which of the following can be significantly affected by an audit?challenging a. Business risk.b b. Information risk.c. The risk-free interest rate.d. Inherent risk.25. The trait that distinguishes auditors from accountants is the:challenging a. auditor’s ability to interpret accounting principles generally accepted in the United States.d b. auditor’s education beyond the Bachelor’s degree.c. auditor’s ability to interpret FASB State ments.d. auditor’s accumulation and interpretation of evidence related to a company’s financialstatements.26. challenging Attestation services on information technology include WebTrust services and SysTrust services. Which of the following statements most accurately describes SysTrust services?b a. SysTrust services provide assurance on business processes, transaction integrity andinformation processes.b. SysTrust services provide assurance on system reliability in critical areas such as securityand data integrity.c. ysTrust services provide assurance on internal control over financial reporting.d. SysTrust services provide assurance as to whether accounting personnel are followingprocedures prescribed by the company controller.Essay Questions27.easyDiscuss the three primary requirements for becoming a CPA.Answer:The three primary requirements for becoming a CPA are:•Educational requirement. An undergraduate degree with a major in accounting isrequired. Most states now require 150 semester hours for licensure and some statesrequire 150 semester hours before taking the CPA exam.•Uniform CPA examination requirement. This is a four-part exam with components onauditing and attestation, financial accounting and reporting, regulation, and businessenvironment and concepts.•Experience requirement. The experience requirement varies from state to state withsome states requiring no experience, while other states require up to two years of auditexperience.28. easy Two types of attestation services provided by CPA firms are audits and reviews. Discuss the similarities and differences between these two types of attestation services. Which type provides the least assurance?Answer:Two primary types of attestation services are: audits of historical financial statements and reviews of historical financial statements. While both services involve the accumulation and evaluation of evidence regarding assertions made by management in the company’s financial statements, a review involves a less extensive examination and provides a lower level of assurance about the client’s financial statements than an audit.29. medium Discuss the differences and similarities between the roles of accountants and auditors. What additional expertise must an auditor possess beyond that of an accountant?Answer:The role of accountants is to record, classify, and summarize economic events in a logical manner for the purpose of providing financial information for decision making. To do this, accountants must have a sound understanding of the principles and rules that provide the basis for preparing the financial information. In addition, accountants are responsible for developing systems to ensure that the entity’s economic events are properly recorded on a timely basis and at a reasonable cost.The role of auditors is to determine whether the financial information prepared by accountants properly reflects the economic events that occurred. To do this, the auditor must not only understand the principles and rules that provide the basis for preparing financial information, but must also possess expertise in the accumulation and evaluation of audit evidence. It is this latter expertise that distinguishes auditors from accountants.30. medium Discuss the similarities and differences between financial statement audits, operational audits, and compliance audits. Give an example of each type.Answer:Financial statement audits, operational audits, and compliance audits are similar in that each type of audit involves accumulating and evaluating evidence about information to ascertain and report on the degree of correspondence between the information and established criteria. The differences between each type of audit are the information being examined and the criteria used to evaluate the information. An example of a financial statement audit would be the annual audit of IBM Corporation, in which the external auditors examine IBM’s financial statements to determine the degree of correspondence between those financial statements and generally accepted accounting principles. An example of an operational audit would be an internal auditor’s evaluation of whether the company’s computerized payroll-processing system is operating efficiently and effectivel y. An example of a compliance audit would be an IRS auditor’s examination of an entity’s federal tax return to determine the degree of compliance with the Internal Revenue Code.31. medium Discuss the similarities and differences between the roles of independent auditors, GAO auditors, internal revenue agents, and internal auditors.Answer:The roles of all four types of auditors are similar in that they involve the accumulation and evaluation of evidence about information to ascertain and report on the degree of correspondence between the information and established criteria. The differences in their roles center around the information audited and the criteria used to evaluate that information. Independent auditors primarily audit companies’ financial statements. GAO auditors’ primary responsibility is to perform the audit function for Congress. IRS auditors are responsible for the enforcement of federal tax laws. Internal auditors primarily perform operational and compliance audits for their employing company.32. (SOX)mediumWhat is an engagement to attest on internal control over financial reporting?Answer:Section 404 of the Sarbanes-Oxley Act requires public companies to report management’sassessment of the effectiveness of internal control over financial reporting. The Act furtherrequires auditors to attest to the effectiveness of internal control over financial reporting.This evaluation, which is integrated with the audit of financial statements, providesforward-looking information, because effective internal controls reduce the likelihood offuture misstatements in the financial statements.33. challenging To do an audit, it is necessary for information to be in a verifiable form and some criteria by which the auditor can evaluate the information. (A) What information and criteria would an independent CPA firm use when auditing a company’s historical financial statements? (B) What information and criteria would an Internal Revenue Service auditor use when auditing that same compan y’s tax return? (C) What information and criteria would an internal auditor use when performing an operational audit to evaluate whether the company’s computerized payroll processing system is operating efficiently and effectively?Answer:(A) The information used by a CPA firm in a financial statement audit is the financialinformation in the company’s financial statements. The most commonly used criteria are accounting principles generally accepted in the United States.(B) The information used by an IRS auditor is the financial information in the company’sfederal tax return. The criteria are the internal revenue code and interpretations.(C) The information used by an internal auditor when performing an operational audit ofthe payroll system could include various items such as the number of errors made, costs incurred by the payroll department, and number of payroll records processed each month.The criteria would consist of company standards for departmental efficiency and effectiveness.34.challengingExplain what is meant by information risk, and discuss the four causes of this risk.Answer:Information risk is the possibility that information upon which a business decision is madeis inaccurate. Four causes of information risk are:•remoteness of information,•biases and motives of the provider,•voluminous data, and•complex exchange transactions.35. Attestation services fall into five categories. What are these categories?challenging Answer:The five categories of attestation services include:•audits of historical financial statements,•attestation on internal control over financial reporting,•reviews of historical financial statements,•attestation services on information technology, and•other attestation services that may be applied to a broad range of subject matter.36. challenging Discuss four factors that are likely to significantly reduce information risk in the next five to ten years.Answer:Four factors that are likely to significantly reduce information risk in the next five to ten years are:•technological advances,•more companies will go on-line, reducing the risk of investors obtaining outdated information,•new accounting and auditing standards, and•auditors will find more efficient and effective audit techniques.Other Objective Answer Format Questions37. easy a The criteria by which an auditor evaluates the information under audit may vary with the information being audited.a. Trueb. False38. easy b The criteria used by an external auditor to evaluate published financial statements are known as generally accepted auditing standards.a. Trueb. False39. (SOX) easyb The Sarbanes-Oxley Act establishes standards related to the audits of privately held companies.a. Trueb. False40. (SOX) easya The Sarbanes-Oxley Act is widely viewed as having ushered in sweeping changes to auditing and financial reporting.a. Trueb. False41. easy b Only companies that file annual statements with the Securities and Exchange Commission are required to have an annual external audit.a. Trueb. False42. easy b The financial statements most commonly audited by external auditors are the balance sheet, the income statement, and the statement of changes in retained earnings.a. Trueb. False43. medium b The primary purpose of a compliance audit is to determine whether the financial statements are prepared in compliance with generally accepted accounting principles.a. Trueb. False44. medium a Results of compliance audits are typically reported to someone within the organizational unit being audited rather than to a broad spectrum of outside users.a. Trueb. False45. medium b The primary role of the United States General Accounting Office is the enforcement of the federal tax laws as defined by Congress and interpreted by the courts.a. Trueb. False46. medium b CPA firms are never allowed to provide bookkeeping services for audit clients.a. Trueb. False47. (SOX) medium a Section 404 of the Sarbanes-Oxley Act requires public companies to have an external auditor attest to their internal control over financial reporting.a. Trueb. False48. (SOX) challenging b The Sarbanes-Oxley Act requires a company’s chairman of the board of directors, CEO, and CFO to certify the company’s financial statements.a. Trueb. False49. (SOX) challenging b The criterion that is most likely to be used as a framework in evaluating a company’s internal control over financial reporting under Section 404 of the Sarbanes-Oxley Act is the Enterprise Risk Management framework.a. Trueb. False50. challenging a Most public companies’ audited financial statements are available on the SEC’s EDGAR database.a. Trueb. False。
第1章国际内部审计专业实务框架强制性指南
内部审计产品形式：
提供处理意见 咨询建议 书面报告或口头交流
为组织增值提供服务的目标定位： 使内部审计与管理层的目标定位保持一致，更利于实现内部审计 与管理层的密切合作
获取领导的支持，取得被审者的认 同，推动价值信息采用，影响领导 和被审者决策，落实决策执行，评 价决策执行的效果
1.2.2 内部审计主体：内部审计外包
• 内部审计外包（internal audit outsourcing） 是指组织将其内部审计职能部分或全部通过契约 委托给组织外部的机构执行。 • 内部审计外包的推出
–安达信、安永、毕马威等咨询机构最先提出内部审计 外部化，在20 世纪90 年代迅速发展，在大规模公司 更为流行，财富100 强公司有50%以上外包了相当部分 的内部审计职能。 –据美国内部审计师协会调查,实行内部审计外包化的美 国企业已占21.5%,汽车、电子、感光材料等行业超过 50%。
• 内部审计外包的缺点 –外部收费较高； –逐渐失去对公司的了解与专业审计技能； –公司缺乏对审计及其质量的控制； –未来管理层没有机会参加内部审计。 • 内部审计外包对内部审计的威胁： –在组织内部机构调整和重构中,作为非核心管理 活动的不成功的内部审计机构首当其冲惨遭淘汰。 –内部审计要充分认识到竞争的现实性、残酷性。 –内部审计是资源耗费者、成本中心，还是价值增 加者、利润中心？决定着内部审计机构的存亡。
2内部审计定义iia新定义的变化变化的方面变化的内容内部审计目标为管理层提供保护建设服务衡量评价其他控制有效性协助组织成员有效履行职责增加价值和改善组织的运营内部审计服务对象管理层组织内部审计主体内部审计机构外包内部审计职能检查评价确认咨询内部审计本质独立评价活动独立客观的确认咨询活动内部审计内容财务活动经营活动风险管理控制和管理过程的有效性企业目标审计目标价值增值提供价值信息推进价值信息的利用实现价值增值的企业目标121内部审计目标
某师范大学工程项目审计管理制度(doc 2页)
北京师范大学工程项目审计管理办法第一条为了规范我校基建工程、修缮工程和其它工程项目的审计工作,提高审计质量,保证工程造价的真实性和合法性,促进工程项目管理单位加强管理,保障资金合法、合理、有效的使用,维护学校的合法利益,根据《教育系统基建、修缮工程项目审计实施办法》、《关于进一步加强建设工程、修缮工程项目审计的通知》及国家有关法律、法规的规定,结合我校实际情况,制定本办法。
第二条凡我校基本建设工程、修缮工程项目及其它工程项目(包括建筑、装饰、安装、维修、市政、园林、信息网络等,以下统称工程项目),无论经费来自何种渠道,也无论由何单位(学校各职能部处、院系所、中心和教辅单位、及科研课题组等) 实施建设管理的工程项目均应实行审计。
工程项目审计资金的起点由学校审计机构根据具体情况确定。
第三条学校工程项目的审计工作由学校审计机构负责实施。
根据工程项目的具体情况,学校审计机构可以直接进行审计,也可以委托社会审计组织进行审计。
第四条基建工程项目、大型修缮项目应委托社会审计组织进行工程审计,学校审计机构应采用招标方式确定委托的社会审计组织。
一般工程项目学校审计机构可以直接委托有资质的社会审计组织进行审计。
学校审计机构应对社会审计组织提供的审计结果进行复核。
受托的社会审计组织对其审计结果负责。
第五条工程项目未经审计不得办理结算手续,预付项目工程款应留足尾款。
学校各部门应严格执行先审计后结算的规定。
超付工程款的后果由该项目建设管理单位负责。
第六条由学校审计机构直接审计的工程项目,不计取审计费。
委托社会审计应按政府物价部门制定的收费标准计取审计费。
基本建设工程的审计费按规定列入建设成本,从工程建设费中支付；修缮及其他工程的审计费从建设项目中支付。
为了避免施工单位虚报工程决算,以5%审减率为标准,审减率在5%以下,审计费全部由学校支付；若超过5%,则审计费全部由施工单位支付。
第七条工程项目审计的主要内容：一、建设工程管理相关职能部门内部控制制度的设置和落实情况的评审。
《审计学教程》答案
第一章1．怎样理解受托经济责任关系是审计产生和发展的客观基础？随着经济的发展，剩余产品的增加使财产所有权无法对财产实施有效的管理，从而产生了两权分离，进而产生了受托经济责任关系。
财产所有者赋予其财产管理者保管和运用所有财产的权利，并要求他们负起管好用好这些财产的责任，这就是受托经济责任。
审计是在一定的受托经济责任关系出现时，基于经济监督的需要而产生的。
从奴隶社会、封建社会到资本主义社会和社会主义社会，从审计行为的萌芽到国家审计、民间审计和内部审计机构的形成，都同财产所有权和经营管理权相分离而产生的受托经济责任有关。
没有这种受托经济责任关系，就不可能产生审计行为。
2．审计怎样定义？应从哪些方面把握？审计是由专职机构或专业人员接受委托或根据授权，依法对被审计单位在一定时期经济活动的有关资料，按照有关法规和标准进行审核检查、收集和整理证据，以判明有关资料合法性、公允性、一贯性和经济活动的合规性、效益性，并出具审计报告的具有独立性的经济监督、评价与鉴证活动，借以维护财经法纪，改善经营管理，提高经济效益，促进宏观调控的独立性经济监督活动。
（1）审计是由专职机构和人员实施的。
即只有国家审计机关、内部审计机构、社会审计组织及其成员所从事的审查活动，才可称为审计。
（2）审计是依法进行的。
即各种审计组织所进行的审查监督活动，都是依据国家法律、法规、制度要求来办理的。
（3）审计的客体是被审计单位的财政、财务收支及有关经济活动。
（4）审计的目标是监督上述内容的真实性、合法性和效益性，审查鉴证财政、财务状况和经营成果的优劣，评价经济责任。
（5）审计的目的是通过查错揭弊，维护财经法纪，改善经营管理，提高经济效益，促进加强宏观调控。
（6）审计的性质是一项具有独立性的经济监督活动。
3．审计有哪些职能？简述其内容。
审计具有经济监督、经济评价和经济鉴证的职能，经济监督是审计的基本职能。
（1）经济监督监督是指监察和督促。
经济监督是指审计机构或审计人员监察和督促被审计单位的全部经济活动或其某一特定方面在规定的标准以内、在正常的轨道上进行，以保证被审计单位的财政收支、财务收支及有关经济活动的合法性和有效性（2）经济评价评价是指评估和确定。
汉恩审计报告扫描件1-6
484,091.99
29,686,251.69 13,185,496.59
919,563.84 19,387,671.79
66,000.00
22,146,726.77
32,803,964.42 18,084,602.23
877,616.97 7,901,729.33
102,191.18
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。 选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报 表重大错报风险的评估。在进行风险评估时，注册会计师考虑与财务报表编制和 公允列报相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有 效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估 计的合理性，以及评价财务报表的总体列报。
35,711.74 19,256.48 63,280,387.39 15,247,715.05 48,032,672.34
26,515.97
18,828,460.29 4,772,441.19 14,056,019.10
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-
-
-
-
-
48,032,672.34 14,056,019.10
公司法定代表人：
公司法定代表人：
主管会计工作的公司负责人：
公司会计机构负责人：
2
合并利润表
编制单位：南京汉恩数字互联文化有限公司 项目
一、营业收入 减：营业成本 营业税金及附加 销售费用 管理费用 财务费用 资产减值损失 加：公允价值变动收益(损失以“-”号填列） 投资收益(损失以“-”号填列）
其中：对联营企业和合营企业的投资收益 二、营业利润(损失以“-”号填列）
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©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
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Distinguish Between Auditing and Accounting
Accounting is the recording, classifying, and summarizing of economic events for the purpose of providing financial information used in decision making.
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Learning Objective 5
Describe assurance services and distinguish audit services from other assurance and nonassurance services provided by CPAs.
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Economic Demand for Auditing
Information risk reflects the possibility that the information upon which the business risk decision was made was inaccurate.
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Causes of Information Risk
Remoteness of information
Biases and motives of the provider
Voluminous data Complex exchange transactions
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
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Assurance Services
Assurance services are professional services that improve the quality of information for decision makers. Assurance services can be performed by CPAs or by a variety of other professionals.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
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Competent, Independent Person
The auditor must be qualified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. The competence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence.
The Demand for Audit and Other Assurance Services
Chapter 1
杨丹(PhD,CPA)
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
1-1
Learning Objective 1
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
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Relationships Among Auditors, Client, and External Users
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Accumulating Evidence and Evaluating Evidence
Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria.
Report on tax deficiencies
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
Learning Objective 2
Distinguish between auditing and accounting.
Describe auditing.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
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Nature of Auditing
Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
1-7
Audit of a Tax Return Example
Information
Competent, independent person
Internal revenue agent Accumulates and evaluates evidence Examines cancelled checks and other supporting records
To do an audit, there must be information in a verifiable form and some standards (criteria) by which the auditor can evaluate the information.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
1-6
Reporting
The final stage in the auditing process is preparing the Audit Report, which is the communication of the auditor’s findings to users.
Auditing is determining whether recorded information properly reflects the economic events that occurred during the accounting period.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
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Learning Objective 3
Explain the importance of auditing in reducing information risk.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
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Attestation Services
An attestation service is a type of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party.
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Reducing Information Risk
User verifies information.
User shares information risk with management.
Audited financial statements are provided.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
Auditing can have a significant effect on information risk.