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PPT coursewarefor AuditProfessionalEnglish•Audit Overview•Audit procedures•Audit standardsand guidelines•Audit evidenceand workingpapers目•Audit offinancial statements•Internal controland riskmanagement录contents01Audit OverviewDefinitionof AuditSummaryDetailed descriptionThedefinition of audit isthe processof reviewing,Audit isan independentand objectiveevaluating,and verifyingan organizationsverification activityaimed atevaluating andeconomicactivities,financial condition,and reportingthe economicactivities,financial status,compliance.and complianceof anorganization orindividual.Auditors confirmthe accuracy,compliance,andreliability offinancial statementsby collectingandevaluating evidence,and provide independentopinions and recommendations.Types of auditsSummary:There arevarious typesofaudits,Detailed description:Financial statement audit isincludingfinancial statementaudits,compliance themost commontype ofaudit aimedataudits,and operationalaudits.evaluating the accuracy and compliance offinancial statements.Compliance auditsfocus onevaluatingwhether anorganization complieswithrelevant laws,regulations,and industrystandards.Business auditingfocuses on the operationalefficiencyand effectivenessof anorganization tohelpimprove management.Audit objectivesSummaryDetailed descriptionThepurpose of an audit is toprovide Themain objectiveof an audit isto evaluatetheindependent opinionsandrecommendationsto economicactivities,financial condition,andhelp organizationsimprove theireconomic complianceofanorganization orindividual,andactivities,financial condition,andcompliance.provideindependentopinions andrecommendations.Through auditing,potentialrisks andissues canbe identified,helpingorganizations improvemanagement,increaseefficiency,reduce risks,and enhancetransparency.02Audit proceduresAuditplanClear audit objectivesClearly definethe purposeand scopeof the audit to ensure thatthe auditwork istargeted.Understanding the audited entityConductpreliminary understandingof thebasic information,business activities,internal controls,etc.ofthe auditedentity toprovide abasis forformulating audit plans.Develop audit proceduresBased on the previousunderstanding,develop detailedauditprocedures,including butnotlimited torisk assessment,control testing,substantive testing,etc.Audit implementationCollectaudit Executeaudit Maintainevidenceprocedures professionalskepticismCollectsufficient,relevant,and Accordingto the auditplan,Throughout theentire auditreliableaudit evidencethrough conductrisk assessment,control process,maintain aprofessionalvarious methodssuch astesting,and substantivetesting skepticismattitude andpromptlyinterviews,observations,and onthe auditedentity to ensure conductin-depth investigationsinspections.the comprehensivenessand intoany abnormalsituationseffectiveness of theauditwork.discovered.Audit reportOrganizeaudit evidenceOrganize,classify,and screenthe collectedaudit evidence to ensure that thereportcontent isdetailed andaccurate.Writing anaudit reportBasedontheauditobjectivesand identifiedissues,write anobjective,fair,andcomprehensive auditreport,and provideimprovement suggestions.Report approvaland submissionInternalapproval ofaudit reportsto ensurereport qualityand timelysubmissionto relevantstakeholders.03Audit standardsandguidelinesInternational auditingstandardsISA InternationalStandard onAuditingThis standarddefines theauditors responsibility,scope,and proceduresfor conductinganauditItensures thataudits are conducted in a consistentand correlatedManner acrossdifferent countriesIESInternational EducationStandardThis standardprovides guidanceontheknowledge,skills,and othercompetencies thatauditorsshould poserisks toperform theirduties effectivelyIt servesas abasis forprofessional developmentandcontinuing educationCodeof ProfessionalEthics forCertified PublicAccountantsThecode setsfor theethical Thecode servesas aguide forresponsibilitiesand behaviorsauditors tomaintain highethicalexpected ofCPA auditorsIt standardsin theirprofessionalcovers areassuch asintegrity,practice andto holdpublic trustobjectivity,confidence,and VSin theprofessionprofessional competenceQualitycontrol criteriaQualitycontrol refersto theprocesses andprocedures establishedto ensure the qualityofan auditCriteria such as planning,risk assessment,supervision,documentation,and reviewareessential formaintaining quality controlAudit firmshould havewell establishedqualitycontrolpolicies andprocedures toensurethat auditsareconductedaccording toprofessional standardsand guidelines04Audit evidenceandworking papersTypesofauditevidenceFinancial dataOperational dataCompliance Internal controldocuments documentsIncludesfinancial Informationrelated tothe Documentsthat Documentsthat describestatements,accounting dayto dayoperations ofdemonstrate compliancethe internalcontrol systemrecords,and otherfinancial the business,such assales withlegal andregulatory of thebusiness,includinginformation tosupport therecords,inventory counts,requirements,such aspolicies,procedures,andaudit conclusionand productiondata licenses,permits,and manualscertificatesMethodsfor ObtainingAudit EvidenceDirectevidence IndirectevidenceEvidence observeddirectly fromthe Evidenceobtained indirectly,such asauditor,such asinterviews,third-party materials,industry reports,observations,questionnaire surveys,public information,etc.etc.Documentary evidenceTestimonial evidenceDocumentsthat provideevidence ofEvidence observedfrom witnessesorthe auditsactivities,such asinvoices,other individualswho haveknowledgereceipts,and bankstatements of the auditsactivitiesPreparation anduse ofworking papersPreparationWorkingpapers shouldbe preparedinaclear,organized manualto facilitateunderstanding andreviewThey shouldinclude allrelevant informationobtainedduring theaudit processUseWorkingpapers areused todocument theauditprocess andsupport theaudit conclusionThey shouldbereferred toduring theaudit,and theyshould beretainedfor futurereference andreview05Audit offinancialstatementsBalance sheetauditBalance sheetauditisa criticalThe auditor needs to verify the The auditor also needsto identifypartofthefinancialstatementexistence andvaluation ofassets,any materialmisstatement oraudit,which aimstoensurethe liabilitiesand equityitems,and omissionin the balance sheet,accuracy andreliability ofthe ensurethat they are recorded and andprovide appropriate auditbalance sheetinformation presentedcorrectly in thebalanceevidencetosupport theauditsheet opinionAudit of incomestatementThe incomestatementauditaims Theauditor needsto verifythe Theauditor alsoneeds totoensuretheaccuracy andrevenue andexpense itemsinthe consider the impact of accountingreliability ofthe incomestatement incomestatement,and ensurepolicies,accounting estimatesandinformation,and identifyany thatthey arerecorded andother relevantinformation onthematerial misstatementor presentedcorrectly incomestatement,and provideomissionappropriate auditevidence tosupporttheauditopinionAuditofcash flow statement要点一要点二要点三The cash flow statementaudit TheauditorneedstoverifytheTheauditoralsoneeds toaimstoensuretheaccuracyand cashinflows andoutflows intheconsidertheimpact ofaccountingreliabilityofthecash flowcashflowstatement,and ensurepolicies,accounting estimatesandstatement information,and thattheyarerecordedandother relevantinformation ontheidentify anymaterial presentedcorrectly cashflowstatement,and providemisstatementor omissionappropriateauditevidence tosupporttheauditopinion06Internalcontroland riskmanagementElementsof internalcontrol0102030405Control RiskControl Information…Monitoringenvironment assessmentactivitiesEstablish apositive toneIdentify andanalyze Designand Maintaintimely andRegularly evaluatetheat thetop,emphasizing risksthat mayimpact implementationpolicies accuratecommunication effectivenessof internalintegrityand ethicalthe achievementof andprocedures towithin theorganization controlactivitiesvalues objectivesensurethatrisks aremitigatedTestingand evaluationof internalcontrolsSelect testingmethodsDetermine appropriatemethods fortesting internalcontrols,suchaswalkthroughs,observations,and documentreviewsIdentify keycontrolsPrioritize themost criticalcontrols thatimpact theachievementof objectivesPerformancetestsConduct teststo assessthe designand operatingeffectivenessof internalcontrolsEvaluate resultsAnalyzetest resultsto determinethe equalityand effectivenessofinternal controlsEnterpriseRisk ManagementFramework0102030405Objective Risk RiskRiskresponse Monitoring…setting identificationassessmentDefine specific,Identify potentialrisks Analyzethe natureand Developrisk responseRegularly monitorthemeasurable objectivesthat mayimpact theimpact ofidentified risksstrategies tomitigate effectivenessof riskthatalign withthe achievementoftheimpactofidentified managementactivitiesorganizations strategicobjectives risksand makeimprovementsplan asneededTHANKS感谢观看。