审计学一种整合的方法.pptx

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审计学一种整合的方法1ppt课件

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-9
Understanding of the Client’s Business and Industry
Factors that have increased the importance of understanding the client’s business and industry:
Accept client and perform initial audit planning.
Understand the client’s business and industry.
Assess client business risk.
Perform preliminary analytical procedures.
8-7
Initial Audit Planning
➢ Client acceptance and continuance ➢ Identify client’s reasons for audit ➢ Obtain an understanding with the client ➢ Develop overall audit strategy
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-8
Learning Objective 3
Gain an understanding of the client’s business and industry.

审计学一种整合的方法课件

审计师负责对财务报表进行审计，评估内部控制的有效性和治理过程的合理性，以帮助利益相关者做出明智的决策。
审计准则与审计标准
01 审计准则
审计准则是审计师在执行审计工作时必须遵循的规范和原则，以确保审计质量和信誉。
02 审计标准
审计标准是衡量财务报表、内部控制和治理过程可靠性的尺度，包括国际审计准则和国内审计准则。
方法
采用生命周期评估方法，从产品的设计、生产、使用到废弃的整个过程进行环境审计。
信息安全审计
定义
信息安全审计是一种对组织的信息系统安全进行的审计，旨在评估组织对信息安全的控制能力和
效果。
目的
确保组织的信息系统安全，防止信息泄露、篡改或损坏，提高组织的竞争力。
方法
采用风险评估方法，识别潜在的安全风险，提出应对措施，并定期进行安全审计。
国际化与本土化相结合
1 2 3
国际化趋势
随着经济全球化的不断发展，审计学逐渐走向国际化，国际审计标准和准则逐渐成为各国审计的基础。
本土化需求
各国在引进国际审计标准和准则的同时，也需要根据本国实际情况进行适当的调整和修改，以适应本土市场需求和发展。
国际化与本土化的平衡
各国在实现审计国际化的同时，要充分考虑本土化需求，实现国际化和本土化的有机融合。
信息技术提高审计效率
随着信息技术的不断发展，审计学可以利用大数据、人工智能等技术提高审计效率，减少人工操作，降低审计成本。
信息技术拓展审计范围
信息技术可以帮助审计学扩大数据来源和样本数量，从而更全面地评估被审计单位的风险状况。
信息技术提高审计质量
通过信息技术，可以实现数据的实时监控和分析，及时发现潜在风险，提高审计质量。

审计学一种整合方法课件Chapter11

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
11 - 3
Learning Objective 2
Describe the fraud triangle and identify conditions for fraud.
There is an inadequate internal control over assets
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
11 - 10
Examples of Risk Factors for Misappropriation of Assets
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
11 - 13
Sources of Information Gathered to Assess Fraud Risks
Communication among audit team Inquiries of management Risk factors Analytical procedures Other information
11 - 5
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
Examples of Risk Factors for Fraudulent Reporting

审计学一种整合的方法

statements and internal control
from the auditor’s responsibility
for verifying the financial
statements and effectiveness
of internal control.
PPT文档演模板
审计学一种整合的方法
审计学一种整合的方法
Transaction Flow Example
•Transactions •Sales
•Cash •receipts
•Journals •Sales •journal
•Cash receipts •journal
•Ledgers, •Trial Balance, •and Financial
➢ Material versus immaterial misstatements ➢ Reasonable assurance ➢ Errors versus fraud ➢ Professional skepticism ➢ Fraud resulting from fraudulent financial reporting versus misappropriation of assets
•Sales and •collection
•cycle
•Acquisition •and payment
•cycle
•Payroll and •personnel
•cycle
•Inventory and •warehousing
•cycle
PPT文档演模板
审计学一种整合的方法
Learning Objective 5
•Payroll •journal

审计学：一种整合方法第16版英文ppt课件arens_aud16_inppt11

Copyright Байду номын сангаас 2017 Pearson Education, Inc.
11-4
OBJECTIVE 11-2 Contrast management’s responsibilities for
maintaining internal control with the auditor’s responsibilities for evaluating and
Copyright © 2017 Pearson Education, Inc.
11-10
OBJECTIVE 11-3 Explain the five components of the COSO internal control framework.
Copyright © 2017 Pearson Education, Inc.
The SEC requires management to include its report on internal control in its annual Form 10-K report filed with the SEC.
An example of management’s report on internal control that complies with Section 404 requirements is shown in Figure 11-1.
reporting on internal control.
Copyright © 2017 Pearson Education, Inc.
11-5
MANAGEMENT AND AUDITOR RESPONSIBILITIES FOR INTERNAL CONTROL

审计学：一种整合方法_第12版_英文版Chapter18-32页PPT资料

18 - 5
Accounts in the Payroll and Personnel Cycle
In most systems the accrued wages and salaries account is used only at the end of an accounting period.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
18 - 9
Timekeeping and Payroll Preparation
Time Card Job Time Ticket Payroll Transaction File Payroll Journal
Begins Ends
Hiring of personnel Payments
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
18 - 8
Personnel and Employment
Personnel records Deduction authorization form Rate authorization form
Accounts in the Payroll and Personnel Cycle
The overall objective in the audit of the payroll and personnel cycle is to evaluate whether the account balances affected by the cycle are fairly stated in accordance with generally accepted accounting principles.

审计学一种整合方法课件

Sarbanes-Oxley Act
This Act requires the auditor of a public company to attest to management’s report on the effectiveness of internal control over financial reporting.
3. Auditor agrees with a departure from promulgated accounting principles
4. Emphasis of a matter
5. Reports involving other auditors
Substantial Doubt About Going Concern
Conditions for Standard Unqualified Audit Report
4. The financial statements are presented in accordance with generally accepted accounting principles.
Leare the five circumstances • when an unqualified report with • an explanatory paragraph or • modified wording is appropriate.
1. Significant recurring operating losses or working capital deficiencies.
2. Inability of the company to pay its obligations as they come due.

审计学：一种整合方法-第12版-英文版Chapter19课件

审计学：一种整合方法-第12版-英文版Chapter19
Business Functions in the Cycle
➢ Processing purchase orders ➢ Receiving goods and services ➢ Recognizing the liability ➢ Processing and recording cash disbursements
审计学：一种整合方法-第12版-英文版Chapter19
Classes of Transactions and Accounts
Cash disbursements:
➢ Cash in bank (from cash disbursements) ➢ Accounts payable ➢ Purchase discounts
Hale Waihona Puke Learning Objective 1
• Identify the accounts and the • classes of transactions in the • acquisition and payment cycle.
审计学：一种整合方法-第12版-英文版Chapter19
Transactions in the Acquisition and Payment Cycle
Selling Expense Control Account Subsidiary accounts Commissions Travel, delivery expenses Repairs, Advertising
Administrative Expense Control Account Subsidiary accounts Supplies, Officers’ travel Legal fees Auditing fees, Taxes

审计学一种整合方法课件 CHapter08共49页文档

8-2
Risk Terms
➢ Acceptable audit risk ➢ Inherent risk
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-3
Planning an Audit and Designing an Audit Approach
Learning Objective 1
Discuss why adequate audit planning is essential.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-1
Three Main Reasons for Planning
Accept client and perform initial audit planning.
Understand the client’s business and industry.
Assess client business risk.
Perform preliminary analytical procedures.
➢ Information technology ➢ Global operations
➢ Human capital
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-9
Understanding of the Client’s Business and Industry

审计学：一种整合方法-阿伦斯-英文版-第12版RRChapter10课件

Sales are for shipments to existing customers
Existing sales transactions are recorded
Sales for goods shipped are correctly billed
审计学：一种整合方法-阿伦斯-英文版-第12版 RRChapter10
审计学：一种整合方法-阿伦斯-英文版-第12版 RRChapter10
Internal Control Objectives
1. Reliability of financial reporting 2. Efficiency and effectiveness of operations 3. Compliance with laws and regulations
➢ Auditor responsibilities for testing internal control
审计学：一种整合方法-阿伦斯-英文版-第12版 RRChapter10
Sales Transaction-related Audit Objectives
Transaction-related Audit Objective – General form
审计学：一种整合方法-阿伦斯-英文版-第12版 RRChapter10
Five Components of Internal Control
Risk assessment
审计学：一种整合方法-阿伦斯-英文版-第12版 RRChapter10
Learning Objective 2
• Contrast management’s • responsibilities for maintaining • and reporting on internal controls • with the auditor’s responsibilities • for understanding, testing, and • reporting on internal controls.

审计学：一种整合方法第16版英文ppt课件arens_aud16_inppt01

• Assurance services can be provided by CPAs or other professionals.
• Assurance services by CPAs have been common for years, especially regarding historical financial statement information.
FASB
Criteria
IASB
Copyright © 2017 Pearson Education, Inc.
1-5
ACCUMULATING AND EVALUATING EVIDENCE
Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with established criteria.
Copyright © 2017 Pearson Education, Inc.
1-16
REDUCING INFORMATION RISK
• User verifies information: The user may go to the business to verify the information. This is often costly and impractical.
Copyright © 2017 Pearson Education, Inc.
1-8
Figure 1-1 Audit of a Tax Return on this slide.
Copyright © 2017 Pearson Education, Inc.

审计学一种整合方法课件 CHapter08

Measurement and Performance
The client’s performance measurement system includes key performance indicators. Examples: market share sales per employee unit sales growth
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8 - 15
Management and Governance
Management establishes the strategies and processes followed by the client’s business. Governance includes the client’s organizational structure, as well as the activities of the board of directors and the audit committee. Corporate charter and bylaws Code of ethics Meeting minutes
Financial reporting reliability Effectiveness and efficiency of operations Compliance with laws and regulations
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 8 - 18

审计学一种整合方法第12版英文版Chapter07ppt课件

Confirmation
Information
Liabilities
Accounts payable Notes payable Advances from customers Mortgages payable Bonds payable
Source
Creditor Lender Customer Mortgagor Bondholder
FOUR
AUDIT
EVIDENCE
Sample size
DECISIONS
and items
to select
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
Broad guidelines concerning auditor qualifications and conduct, evidence
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
7 - 18
Confirmation
Information Owners’ Equity
Shares outstanding
Other Information
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
7 - 12
Learning Objective 4
Identify and apply the eight types of evidence used in auditing.

审计学一种整合的方法ppt课件

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-9
Understanding of the Client’s Business and Industry
Factors that have increased the importance of understanding the client’s business and industry:
Understand client’s business and industry
Industry and external environment
Business operations and processes
Management and governance
Objectives and strategies
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-5
Planning an Audit and Designing an Audit Approach
Set materiality and assess acceptable audit risk and inherent risk.
8-6
Learning Objective 2
Make client acceptance decisions and perform initial audit planning.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder

审计学-一种整合的方法

Actions when the auditor knows of an illegal act
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
6 - 12
Learning Objective 4
6 - 15
Transaction Flow Example
Transactions
Cash disbursements
Payroll services and disbursements
Journals Cash
disbursements journal
Payroll journal
Ledgers, Trial Balance, and Financial
General ledger and subsidiary
records
General ledger trial balance
Acquisition of goods
and services
Acquisitions journal
Financial statements
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
6-6
Management’s Responsibilities
Management is responsible for the financial statements and for internal control.
The Sarbanes-Oxley Act increases management’s responsibility for the financial statements.

审计学一种整合方法课件 Chapter07共43页

7-2
Learning Objective 2
Identify the four audit evidence decisions that are needed to create an audit program.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
7-7
Six Characteristics of Reliable Evidence
1. Independence of provider
2. Effectiveness of client’s internal controls
3. Auditor’s direct knowledge
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
7-5
Learning Objective 3
Specify the characteristics that determine the persuasiveness of evidence.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
➢ Sample sizes ➢ Items to select ➢ Timing of the tests
Most auditors use computers to facilitate the preparation of audit programs.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder

审计学：一种整合方法-第12版-英文版Chapter14课件

Writing off uncollectible accounts receivable
Uncollectible account authorization from general journal
审计学：一种整合方法-第12版-英文版Chapter14
Bad Debt Expense Transaction
审计学：一种整合方法-第12版-英文版Chapter14
Cash in Bank Cash Discounts
Taken Sales Returns and Allowances
Bad Debt Expense
Accounts in the Sales and Collection Cycle
Accounts Receivable Beginning Cash receipts balance
审计学：一种整合方法-第12版-英文版Chapter14
Granting Credit
➢ Before goods are shipped, a properly authorized person must approve credit to the customer for sales on account
审计学：一种整合方法-第12版-英文版Chapter14
Shipping Goods
➢ This is the first point in the cycle where company assets are given up
审计学：一种整合方法-第12版-英文版Chapter14
Billing Customers and Recording Sales
从事机械设计制造及其自动化专业研究多年具有深厚的专业知识

审计学一种整合方法--Chapter11课件

审计学一种整合方法--Chapter11
The Fraud Triangle
Incentives/Pressures
Opportunities
Attitudes/Rationalization
审计学一种整合方法--Chapter11
Examples of Risk Factors for Fraudulent Reporting
审计学一种整合方法--Chapter11
Learning Objective 3
• Understand the auditor’s • responsibility for assessing • the risk of fraud and detecting • material misstatements due to • fraud.
审计学一种整合方法--Chapter11
Assessing the Risk of Fraud
SAS 99 provides guidance to auditors in assessing the risk of fraud.
SAS 1 states that, in exercising professional skepticism, an auditor “neither assumes that management is dishonest nor assumes unquestioned honesty.”
审计学一种整合方法--Chapter11
Examples of Risk Factors for Fraudulent Reporting
Attitudes/Rationalization: ➢ Inappropriate or inefficient communication

审计学一种整合方法15版英文教辅资源 aud15_ppt_08

Identify Reasons for the Audit
➢Two major factors affecting acceptable risk ▪Likely statement users ▪Intended uses of the statements
➢Likely to accumulate more evidence for companies that are ▪Publicly held ▪Have extreme indebtedness ▪Likely to be sold
8-11
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
Obtaining an Understanding with the Client
➢Engagement terms should be understood between CPA and client.
8-2
Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall.
Learning Objectives
Perform preliminary analytical procedures.
State the purposes of analytical procedures and the timing of each purpose. Select the most appropriate analytical procedure from among the five major types. Compute common financial ratios.

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statements and internal control
from the auditor’s responsibility
for verifying the financial
statements and effectiveness
of internal control.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
6-8
Learning Objective 3
Explain the auditor’s responsibility for discovering material misstatements.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
6-6
Management’s Responsibilities
Management is responsible for the financial statements and for internal control.
The Sarbanes-Oxley Act increases management’s responsibility for the financial statements.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
6-3
Steps to Develop Audit Objectives
1. Understand objectives and responsibilities for the audit.
6-9
Auditor’s Responsibilities
➢ Material versus immaterial misstatements ➢ Reasonable assurance ➢ Errors versus fraud ➢ Professional skepticism ➢ Fraud resulting from fraudulent financial
Audit Responsibilities and Objectives
Chapter 6
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
6-1
Learning Objective 1
Explain the objective of conducting an audit of financial statements and an audit of internal controls.

6-7
Management’s Responsibilities
The Sarbanes-Oxley Act provides for criminal penalties for anyone who knowingly falsely certifies the statements.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
It requires the CEO and the CFO of public companies to certify the quarterly and annual financial statements submitted to the SEC.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
6-5
Learning Objective 2
Distinguish management’s
responsibility for the financial
6-4
Steps to Develop Audit Objectives
4. Know general audit objectives for classes of transactions and accounts.
5. Know specific audit objectives for classes of transactions and accounts.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
6-2
Objective of Conducting an Audit of Financial Statements
The objective of the ordinary audit of financial statements is the expression of an opinion of the fairness with which they present fairly, in all respects, financial position, result of operations, and its cash flows in conformity with GAAP.
2. Divide financial statements into cycles.
3. Know management assertions about accounts.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder