中英版arensCech教学讲解课件.pptx

1、Copyright 2011 Pearson Canada Inc.Auditing:The Art and Science of Assurance EngagementsChapter 1:The Demand for an Auditing and Assurance Profession 审计：认证约定的艺术与科学 第一章：对审计与认证职业的需求Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.Chapter 1 Learning ObjectivesChapter 1 Learning Object

2、ives1.Identify the components of an audit and explain why there is a demand for audits.Differentiate accounting from auditing.2.Describe assurance services.Distinguish audit engagements from other assurance and non-assurance services.3.Describe the different types of accountants and what they do.1-1

3、-3 3Auditing,Canadian Eleventh Edition第一章 学习目标 1、确认审计的组成部分并解释对审计师需求的原因 2、描述认证服务。将审计认证与其它认证和非认证服务区分开来。3、描述会计师的不同类型和其业务Auditing,Canadian Eleventh EditionNature and Relevance of Nature and Relevance of AuditingAuditing Auditing is the accumulation and evaluation of evidence about information to determi

4、ne and report on the degree of correspondence between the information and established criteria.Auditing is done by a competent,independent person.Copyright 2011 Pearson Canada Inc.1-1-5 5Auditing,Canadian Eleventh Edition审计的本质和相关性 审计是通过积累和评价相关证据以确定和报告信息与所建立的准则的相符程度。审计工作要由有能胜任的、独立人员进行。Auditing,Canadi

5、an Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-7 7Five Key Components of AuditingFive Key Components of Auditing1.Quantifiable information(related to entity)2.Criteria:normally generally accepted accounting principles(GAAP).Multiple criteria may be used in the future with CAS 210.3.Evidenc

6、e gathering and evaluation4.Competent,independent person5.ReportingAuditing,Canadian Eleventh Edition审计的五个主要组成部分 1、可量化的信息（相关主体）2、准则：公认会计准则。未来可能使用多种准则 3、证据的收集与评价 4、能胜任的独立的人员 5、报告Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-9 9Figure 1-1 Audit of a Tax Return Figure 1-1 Audi

7、t of a Tax Return illustrates these principlesillustrates these principlesAuditing,Canadian Eleventh Edition 图1 税收返还审计体现的原则：能胜任的独立人员（加拿大收入代理审计员）通过积累并评价证据（检查取消支票和其他支撑记录），来确定 信息（纳税人的税收返还资料）和准则（所得税法及其解释）的相符程度，从而出具报告结果（税法是否过时或有缺陷）Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-11

8、11Discussion Problem 1-13,p.19 Discussion Problem 1-13,p.19 Review the components of an audit A PA(public accountant)can even audit trucks lets discuss how this is done!Auditing,Canadian Eleventh Edition讨论1-13，P19 回顾审计的组成部分 公共会计师甚至可以做审计工作，接下来让我们来讨论这是如何进行的Auditing,Canadian Eleventh EditionCopyright 2

9、011 Pearson Canada Inc.1-1-1313Distinction between Auditing Distinction between Auditing and Accountingand Accounting What is accounting?What is auditing?Who is responsible for accounting or auditing?Can an auditor do both for the same company?(Continued)Auditing,Canadian Eleventh Edition审计与会计的区别 什么

10、是会计？什么是审计？认证对会计工作或审计工作负责？审计师可以在同一家公司同时担任会计吗？Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-1515Distinction between Auditing Distinction between Auditing and Accounting(Continued)and Accounting(Continued)Accounting is the recording,classifying and summarizing of economic even

11、ts for decision making.Auditing involves examining accounting information and auditors must have expertise in accounting.(Continued)Auditing,Canadian Eleventh Edition 会计是记录、分类并总结决策行为的经济后果。审计涉及检验会计信息的工作，并且审计师必须精通会计Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-1717Distinction

12、 between Auditing Distinction between Auditing and Accounting(Continued)and Accounting(Continued)When auditing accounting data the auditor must determine whether the recorded information reflects the underlying economic events of the company.Individuals of any accounting designation who perform exte

13、rnal audits are called“public accountants.”Auditing,Canadian Eleventh Edition 当审计会计数据时，审计人员必须确定记录的信息是否反应了公司的潜在经济活动。被认命做外部审计工作的会计师被称作公共会计师Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-1919Factors that affect the demand Factors that affect the demand for auditsfor audits Remo

14、teness of information Bias and motives of provider Voluminous data Complex exchange transactions Perceived cost/benefitAuditing,Canadian Eleventh Edition影响对审计需求的因素 信息的细致程度 信息提供者的偏差和动机 数据量 交易的复杂程度 预期成本和收益Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-2121Economic Demand for A

15、uditingEconomic Demand for Auditing Auditing can reduce information risk associated with financial statements(the risk that the financial statements are inaccurate).The independent audit provides assurance to users with respect to the reliability of the financial statements.Auditing,Canadian Elevent

16、h Edition审计的经济需求 审计可以降低与财务报表相关的风险（此处指财务报表不准确的风险）独立的审计人员可以为信息使用者提供有关财务报表可靠性的认证Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-2323Discussion Problem 1-16,p.20Discussion Problem 1-16,p.20 Compare a type of services to the work done by PAs.Discuss the nature of information risk.

17、Compare the risks of using financial statements to the risks of buying a vehicle.Auditing,Canadian Eleventh Edition讨论问题1-16 P20 对比一种类型的服务与公共会计师的工作 讨论信息风险的本质 对比使用财务报表的风险与购买一自行车的风险Auditing,Canadian Eleventh EditionAssurance and Non-Assurance Assurance and Non-Assurance ServicesServices Assurance servi

18、ces are independent professional services in which the auditor issues a report about the reliability of an assertion prepared by another party.Attestation services is a significant category of assurance services provided by accounting firms.Copyright 2011 Pearson Canada Inc.1-1-2525(Continued)Auditi

19、ng,Canadian Eleventh Edition认证与非认证服务 认证服务是独立的职业服务，这其中审计师要对另一主体的声明的可靠性出具报告。确认服务是会计师事务所提供的重要的认证服务类型。Auditing,Canadian Eleventh EditionAssurance and Non-Assurance Assurance and Non-Assurance Services(Continued)Services(Continued)Examples of attestation services include:audits reviews reports on the eff

20、ectiveness of internal control over financial reportingattestation services on information technologyCopyright 2011 Pearson Canada Inc.1-1-2727Auditing,Canadian Eleventh Edition 确认服务例子包括：-审计-复核-报告对财务报告内部控制的有效性-对信息技术的认定Auditing,Canadian Eleventh EditionRelationship Among UsersRelationship Among Users

21、Copyright 2011 Pearson Canada Inc.1-1-2929Auditing,Canadian Eleventh Edition 使用者之间的关系 客户雇佣审计师，外部信息使用者依赖审计师出具的报告Auditing,Canadian Eleventh EditionTHANK YOUSUCCESS2023-2-2可编辑Auditing,Canadian Eleventh EditionAudit of Historical Financial Audit of Historical Financial StatementsStatements The auditors

22、report expresses an opinion on whether the financial statements conform with Canadian GAAP or with another appropriate disclosed basis of accounting.The auditors report describes the financial statements being audited,the responsibility of the auditors and management,how the audit was conducted and

23、the auditors opinion.Canadian publicly traded companies are required to have audits.Copyright 2011 Pearson Canada Inc.1-1-3232Auditing,Canadian Eleventh Edition 财务报表审计的历史 审计师的报告表达了财务报表是否与加拿大公认会计原则或其它会计依据相符合的观点。审计师的报告描述了财务报表被审计了，审计师和管理层的职责，审计工作如何进行的以及审计师的观点。加拿大公共交易公司要求审计Auditing,Canadian Eleventh Edi

24、tionReview of Historical Financial Review of Historical Financial StatementsStatements A review provides a lower level of assurance than an audit.For a review management also asserts that the financial statements are prepared in accordance with GAAP.Reviews will be discussed in more detail in Chapte

25、r 23.Copyright 2011 Pearson Canada Inc.1-1-3434Auditing,Canadian Eleventh Edition 与审计相比，复核提供的认证水平较低。对于复核，管理层同样可以声明财务报表是与公认会计原则相符的。复核的细节将在23章中讨论。Auditing,Canadian Eleventh EditionAttestation on Internal Control Attestation on Internal Control Over Financial ReportingOver Financial Reporting The audit

26、or reports on the management assertion that internal controls have been developed and implemented following well established criteria.The Sarbanes-Oxley Act in the U.S.requires public companies listed on the SEC to report managements assessment of the effectiveness of internal control and for audito

27、rs to attest to the effectiveness of internal control over financial reporting.Copyright 2011 Pearson Canada Inc.1-1-3636Auditing,Canadian Eleventh Edition 内部控制的认定 审计师对管理层声明的内部控制已按照准则正确执行的情况给予报告。美国萨班斯法案要求在证交所上市的公司报告管理层对内部控制的评价，审计师要对内部控制的有效性进行测验。Auditing,Canadian Eleventh EditionAttestation Services

28、on Attestation Services on Information TechnologyInformation Technology The growth of the internet and electronic commerce and the related concerns of privacy and security have lead to the growth of two assurance services:WebTrust:an electronic seal on a web site which ensures users that established

29、 criteria have been met.SysTrust:provides assurance on information system reliability in areas such as security and data integrity.Copyright 2011 Pearson Canada Inc.1-1-3838Auditing,Canadian Eleventh Edition 对信息技术的认定 因特网、电子商务的发展和对隐私、安全的关注使两种认证服务得以发展：网络信托：通过网站向信息使用者承诺是按照已建立的规则执行的。系统信托：对安全性和数据的完整性提供信息

30、系统可靠性的认证。Auditing,Canadian Eleventh EditionOther Attestation ServicesOther Attestation Services An auditor might provide an opinion on financial information other than financial statements or on compliance with an agreement or regulations.There are almost no limits to the types of assurance services

31、 that auditors can provide.Copyright 2011 Pearson Canada Inc.1-1-4040Auditing,Canadian Eleventh Edition其它认定服务 审计师可以就财务信息而非财务报表提出观点，或就是否合乎协议或规制的要求提出意见。对于审计师可能提供的认证类型几乎没有限制。Auditing,Canadian Eleventh EditionNon-Assurance ServicesNon-Assurance Services Some of the most common non-assurance services are

32、 compilations,tax services and management advisory services.A compilation involves the preparation of the financial statements from a clients records by a public accountant.A compilation provides no assurance and involves less work/cost than a review engagement.Compilations will be discussed in more

33、 detail in Chapter 23.Copyright 2011 Pearson Canada Inc.1-1-4242Auditing,Canadian Eleventh Edition非认证性服务 最常见的非认证服务有文件服务、税收服务和管理咨询服务。文件服务包括通过公共会计师提供的客户记录为其准备财务报表。文件服务提供的是非认证服务，比复核工作成本要低。该项服务将在23章详细讨论Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-4444Discussion Problem 1-15,p.

34、20Discussion Problem 1-15,p.20 Lets familiarize ourselves with the different activities completed by auditors This question provides a list of activities for us to examine.Which type of auditor does what kind of work?Auditing,Canadian Eleventh Edition讨论问题：1-15 P20 熟悉审计师完成的不同业务。该问题为我们提供了一系列要检验的业务。何种类

35、型的审计师做何种类型的工作？Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-4646Types of auditsTypes of audits Financial statement audit:Conducted to determine whether the overall financial statements are stated in accordance with specified criteria.Compliance audit:To determine whether th

36、e auditee is following specific procedures or rules set down by a higher authority.Operational audit:A review of any part of an organizations operating procedures and methods for the purpose of evaluating economy,efficiency and effectiveness.Auditing,Canadian Eleventh Edition审计类型 财务报表审计：确定整个财务报表是否与某

37、一准则相符。合规性审计：确定被审单位是否遵守权威机构的具体程序和规则。经营审计：对某一组织或其部门的经营程序和方法进行复核，以评估其经济效率和效果。Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-4848Professional Accountants and Professional Accountants and Their WorkTheir Work Professional accounting/auditing organizations represented in Canada:Ca

38、nadian Institute of Chartered AccountantsCertified General Accountants Association of CanadaSociety of Management Accountants of CanadaInstitute of Internal AuditorsInformation Systems Audit and Control AssociationAuditing,Canadian Eleventh Edition职业会计师及其工作 加拿大的职业会计/审计组织：加拿大特许会计师协会 加拿大注册公认会计师协会 加拿大管

39、理会计师社团 内部审计师组织 审计与控制信息系统协会Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.1-1-5050Types of AuditorsTypes of Auditors What type of auditor would you like to be?Public accountantGovernment auditorCanada Revenue Agency auditorInternal auditorAuditing,Canadian Eleventh Edition审计师类型 你

40、想成为何种类型的审计师？公共会计师 政府审计师 加拿大收入代理审计师 内部审计师Auditing,Canadian Eleventh EditionProfessional Accountant SkillsProfessional Accountant SkillsCopyright 2011 Pearson Canada Inc.1-1-5252Auditing,Canadian Eleventh Edition职业会计师技能 管理会计 公共会计（外部审计）内部审计和政府审计 特殊项目审计（税收等）Auditing,Canadian Eleventh EditionPublic Accou

41、ntantsPublic Accountants Public accounting firms normally perform external audits of publicly traded and other large companies.Canadian provinces restrict the audit attest function to those public accountants licensed in that province.This normally includes one or more of chartered accountants,certi

42、fied general accountants or certified management accountants.Copyright 2011 Pearson Canada Inc.1-1-5454Auditing,Canadian Eleventh Edition公共会计师 公共会计师事务所通过执行上市交易和一些大公司的外部审计。加拿大边远省区限制性了审计师对该地区得到许可的公共会计师的认证功能。这通常包括一个或多个特许会计师、注册会计师或注册管理会计师。Auditing,Canadian Eleventh EditionGovernment AuditorsGovernment A

43、uditors The Government of Canada and provincial governments have Auditor Generals who are responsible for auditing the ministries,departments,and agencies who report to that government.They report to their respective legislatures and are responsible to the body appointing them.Copyright 2011 Pearson

44、 Canada Inc.1-1-5656Auditing,Canadian Eleventh Edition政府审计师 加拿大政府和区政府设有审计长，其对政府各部、机构和代理组织向政府提供的报告负有审计责任。他们对各自的立法机关报告并负责指正他们。Auditing,Canadian Eleventh EditionCanada Revenue Agency(CRA)Canada Revenue Agency(CRA)AuditorsAuditors CRA is responsible for the enforcement of the Canadian federal tax laws.A

45、 major responsibility of a CRA auditor is to audit the returns of taxpayers to ensure compliance with the tax laws.CRA auditors have expertise in the various aspects of personal and corporation taxation.Copyright 2011 Pearson Canada Inc.1-1-5858Auditing,Canadian Eleventh Edition加拿大收入代理审计师 收入代理审计师对加拿

46、大联邦税法的执行负责。收入代理审计师的主要职责是审计纳税人税收返还以确保与税法相符。收入代理审计师也是个人及公司的税收各方面的专家。Auditing,Canadian Eleventh EditionInternal AuditorsInternal Auditors Internal auditors are employed by companies to perform internal audits of aspects of the company.The internal audit department is normally independent of management

47、and reports to the Audit Committee of the Board of Directors.Internal auditors provide valuable information about the efficiency and effectiveness of the companys operations.Copyright 2011 Pearson Canada Inc.1-1-6060Auditing,Canadian Eleventh Edition内部审计师 内部审计师是被公司雇佣的执行公司内部审计各方面工作的人员。内审部门通常独立于管理层，对审计委员会和董事会报告。内部审计师对公司经营的效率和效果提供有价值的信息。62写在最后写在最后成功的基础在于好的学习习惯成功的基础在于好的学习习惯The foundation of success lies in good habits谢谢聆听 学习就是为了达到一定目的而努力去干,是为一个目标去战胜各种困难的过程,这个过程会充满压力、痛苦和挫折Learning Is To Achieve A Certain Goal And Work Hard,Is A Process To Overcome Various Difficulties For A Goal