审计学-审计的方法(ppt 86页).pptx
I thoughtauditorslooked atevery bit ofevidence andrecalculatedeverything!, through a 100% audit (no samples) which would require:an army of auditors and enormous audit feesTEGT1 TE1 EG推断交易和事项账户财务报表项目财务报表交易和事项认定账户余额认定列报和披露认定合法性公允性目标具体审计目标具体审计目标具体审计目标商品交易和事项库存商品账户存货项目资产负债表交易和事项认定账户余额认定列报和披露认定合法性公允性目标具体审计目标具体审计目标具体审计目标确认证据确认确认证据证明接受订单接受订单发发 货货收款处理收款处理 债权回收债权回收 应收帐款应收帐款管理管理折扣和退货折扣和退货处理处理资源调度资源调度计划计划选择选择供应商供应商签订合同签订合同验验 收收应付帐款应付帐款管理管理支支 付付生产计划生产计划管理管理成本计算成本计算库存管理库存管理固定资产固定资产验收验收固定资产固定资产保全管理保全管理折折 旧旧经营管经营管理资料理资料总分类总分类账户账户业务报业务报告告合合 并并决算决算调调整整编制报表编制报表和其它披和其它披露资料露资料财务报表财务报表MDMDA A* *其它其它披露文件披露文件 收入循环收入循环 采购循环采购循环 生产、资产管理循环生产、资产管理循环 其他循环其他循环 投资资金筹措投资资金筹措 研究开发活动研究开发活动 人事人事 法律事务法律事务财务报告过程财务报告过程 *Management Discussion Analysis p.23p.23p.307p.307Control ActivitiesPolicies/procedures that ensure management directives are carried out.Range of activities including approvals, authorizations, verifications, recommendations, performance reviews, asset security and segregation of duties.Monitoring Assessment of a control systems performance over time.Combination of ongoing and separate evaluation.Management and supervisory activities.Internal audit activities.Control EnvironmentSets tone of organization- influencing control consciousness of its people.Factors include integrity, ethical values, competence, authority, responsibility.Foundation for all other components of control.Information and CommunicationPertinent information identified, captured and communicated in a timely manner.Access to internal and externally generated information.Flow of information that allows for successful control actions from instructions on responsibilities to summary of findings for management action.Risk Assessment Risk assessment is the identification and analysis of relevant risks to achieving the entitys objectives - forming the basis for determining control activities.All five components must be in placefor a control to be effective.l经营的效果和效率l财务报告的可靠性l相关法律法规的遵守低风险前提下的审计程序高风险前提下的审计程序财务报表中的会计认定基本会计资料信赖不信赖有效内部控制非有效（评价）（评价）资料来源：山浦久司.1999.财务审计论.日本：中央经济社，p.155p.278核对核对 倒推倒推 会计记录会计记录 经济业务经济业务证据资料证据资料 财务报表项目财务报表项目 计量标准和程序计量标准和程序 披露标准和程序披露标准和程序 （一般公认会计原则一般公认会计原则）责任方认定责任方认定鉴证结果鉴证结果比较比较（单位：元）
