审计流程与解释.ppt

审计流程与解释.ppt

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ThePublicAccountingProfessionandtheAuditProcessHsin-FuTSAIpage1Contents一.OrganizationthatAffectAuditing二.CPAsFirms三.AICPA四.GenerallyAcceptedAuditingStandards五.AuditReport六.AuditObjectives七.AuditorsResponsibilityforErrorsFraudandillegalActs八.Auditprocess九.FundamentalconceptsinconductinganAudit十.LimitationofFinancialStatementAudit十一.AuditorsasanExpertHsin-FuTSAIpage2OrganizationThatAffectAuditinginU.S.A（一一）AmericanInstituteofCertifiedPublicAccountants（AICPA）:

1887（二二）InstituteofInternalAuditors（IIA）:

1941（三三）AmericanAccountingAssociation（AAA）（四四）SecuritiesandExchangeCommission（SEC）:

1934（五五）IndependenceStandardsBoard（ISB）:

1997（六六）GeneralAccountingOffice（GAO）（七七）StateAssociationofCPAS（八八）StateBoardofPublicAccountancy（九九）FinancialAccountingStandardBoard（FASB）:

1973（十十）GovernmentAccountingStandardsBoard（GASB）:

1984Hsin-FuTSAIpage3OrganizationsAssociatedWiththePublicAccountingProfessionStateBoardsofAccountancySecuritiesandExchangeCommission（1934）U.SGeneralAccountingOfficeInternalRevenueServiceStateandFederalcourtsU.S.congressAmericanInstituteofCertifiedpublicAccountants（1887）StateSocietiesofCertifiedPublicAccountantsPracticeUnits（CPAFirms）AccountingStandardSettingBodiesFASB1973andGASB1984PrivateSectorOrganizationsPublicSectorOrganizationsHsin-FuTSAIpage4OrganizationThatAffectAuditinginTAIWAN（一一）省、市會計師公會省、市會計師公會（二二）中華民國會計師公會聯合會中華民國會計師公會聯合會（1925）（三三）財政部證券暨期貨管理委員會財政部證券暨期貨管理委員會（1960、1981、1997）（四四）中華民國會計研究發展基金會中華民國會計研究發展基金會（1984）（五五）中華民國內部稽核協會中華民國內部稽核協會（1988）Hsin-FuTSAIpage5CERTIFIEDPUBLICACCOUNTINGFIRMSThelegalrighttoperformauditsisgrantedtoCPAfirmsbyregulationofeachstate.CPAfirmsalsoprovidemanyotherservicestotheirclients，suchastaxandconsultingservices.1.BigFourInternationalFirms-TheforlargestCPAfirmsintheUnitedstatesarecalledthe“BigFour”internationalCPAfirms.2.NationalFirmsThreeCPAfirmsintheUnitedStatesarecallednationalfirmsbecausetheyhaveofficesinmostmajorcities.3.RegionalandLargeLocalFirms-Thereareonlyapproximately100CPAfirmswithprofessionalstaffsofmorethan50people.4.SmallLocalFirms-Morethan95percentoffallCPAfirmshavefewerthan25professionalsinasingle-officefirm.Hsin-FuTSAIpage6CharacteristicofpublicAccountingprofession（一一）服務公眾的責任服務公眾的責任（二二）需要公眾的信任需要公眾的信任（三三）複雜的學術主體複雜的學術主體（四四）獻身專業的資格獻身專業的資格（五五）最大的責任風險最大的責任風險Hsin-FuTSAIpage7ActivitiesofCPAFirms（一一）AttestationAndAssuranceServices1.Audit2.Examination3.Review4.Agreed-UponProcedures5.OtherAssurance（二二）Non-attestationServices1.Accounting&Bookkeeping2.TaxServices3.Consulting4.FinancialPlanning5.BusinessEvaluationHsin-FuTSAIpage8OtherAssuranceServicesPerformedCPAFirms1.RiskAssessmentservices2.Performancemeasurementservice3.ElderCareAssurance4.AccountingandCompilationserviceHsin-FuTSAIpage9STRUCTUREOFCPAFIRMSThreemainfactorsinfluencetheOrganizationalstructureofallfirms:

1.Theneedforindependenceformclient.2.theimportanceofastructuretoencouragecompetence.3.theincreasedlitigationriskfacedbyauditors.Hsin-FuTSAIpage10OrganizationalStructuresProprietorshipGeneralPartnershipGeneralCorporationProfessionalCorporationLimitedLiabilityCompanyLimitedLiabilityPartnership-TAIWAN-TAIWANHsin-FuTSAIpage11AICPACouncilBoardofDirectorsPresidentEducationFederalTaxationProfessionalDivisionContinuingProfessionalEducationCPAExaminationFederalTaxationExecutivecommitteeAuditingstandardsBoardAccountingandReviewServicesCommitteeExecutiveCommitteeAccountingStandardsExecutiveCommitteeQualityControlExecutiveCommitteeProfessionalEthicsDivisionDivisionforFirmsPrivateCompaniesPracticeSessionSECPracticesessionPublicOversightBoardQualityControlInquiryCommitteeHsin-FuTSAIPage12StaffLevelsandResponsibilitiesManger5-10yearsHelpsthein-chargeplanandmanagetheaudit，reviewsthein-chargeswork，andmanagerelationswiththeclient.Amanagermayberesponsibleformorethanoneengagementatthesametime.Partner10+yearsReviewstheoverallauditworkandisinvolvedinsignificantauditdecisions.Apartnerisanownerofthefirm，andthereforehastheultimateresponsibilityforconductingtheauditandservingtheclient.Senioror2-5yearsCoordinatesandisresponsiblefortheauditfiledIn-chargeauditorwork，includingsupervisingandreviewingstaffwork.StaffAssistant0-2yearsPerformsmostofthedetailedauditworkStaffLevelAverageExperienceTypicalResponsibilitiesHsin-FuTSAIPage13AuditTeamReviewPartner

（1）Anotherpartner

（1）ReviewManager

（1）ReviewIn-Charge

（1）Review&DirectStaffAssistants（25）Hsin-FuTSAIpage14AICPATheAICAsetsProfessionalrequirementsforCPA，conductsResearch，andpublishesmaterialsonmanydifferentsubjectsMaterialsonmanydifferentsubjectsrelatedtoaccounting，auditing，attestationandassuranceservices，managementconsultingservices，andtaxes.Hsin-FuTSAIpage15TheAICPAhasestablishedtheCPAVisionProjecttoprovideacorepurposeandavisionfortheCPAprofessionintheyear2011andbeyond.ThecorepurposeoftheCPAVisionProjectis“CPAmarkingsenseofachangingandcomplexworld.”ThefuturesuccessoftheCPAprofessionreliesagreatdealonpublicperceptionsofCPAsabilitiesandroles.CPAsmustbecomemarketdrivenandnotdependentonregulationstokeeptheminbusiness.Themarketdemandslessauditandaccountingandassuranceandmorevalue-addingconsultingservices.SpecializationiscriticalforthefutureoftheCPAprofession.ThemarketdemandsthatCPAsbeconversantinglobalbusinesspracticesandstrategies.Hsin-FuTSAIpage16EstablishingStandardsandRulesTheAICPAisempoweredtosetstandards（guidelines）andrulesthatallmembersAndotherpracticingCPAsmustfollow.TherequirementsaresetbycommitteesmadeupofAICPAmembers.Hsin-FuTSAIpage17MembershiponAICPAMembers360,000CPAFirms39.40%Industry46.40%Government4.2%Education2.3%Other7.7%Hsin-FuTSAIpage18TherearefourmajorareasinwhichtheAICPAhasauthoritytosetstandardsandmakerules.1.AuditingStandards:

19722.CompilationandReviewStandards:

19783.OtherAttestationStandards:

19864.CodeofProfessionalConduct:

Ch19Hsin-FuTSAIpage19OtherAICPAFunctionsSupportsresearchbyitsownresearchstaffandprovidesgrantstoothers.WritesandgradestheCPAexamination.Providesseminarsandeducationinavarietyofsubjectmatters.Hsin-FuTSAIpage20GenerallyAcceptedAuditingStandards:

Purposes制定制定GAAS之主要目的，在規範會之主要目的，在規範會計計師查核財務報表之品質，俾查核報告之閱師查核財務報表之品質，俾查核報告之閱讀者，對讀者，對CPA之查核工作及結果有共同之查核工作及結果有共同之之體認。

體認。

Hsin-FuTSAIpage21GenerallyAcceptedAuditingStandards:

IssueUnitIssueprocedures&Codifying19391972CommitteeonAuditingProcedures（CAP）1972PresentAuditingStandardsBoard（ASB）ASBRelatedUnitsASB（2/3）IssueSASSystem&AuSystemHsin-FuTSAIpage22StructureofAuditingStandards（一一）Concepts:

OrganizingIdeas（二二）Postulates:

FundamentalBeliefs（三三）Standards:

PrincipalRules（四四）InterpretationsHsin-FuTSAIpage23ConceptsofGAAS（一一）GeneralStandards1.EthicalConduct2.Independence3.DueAuditCare（二二）StandardsofFieldWork1.DueAuditCare2.Evidence（三三）StandardsofReporting1.FairPresentationHsin-FuTSAIpage24PostulatesofGAAS（一一）GeneralStandards1.PotentialConflictofInterest2.ExclusivelyonAuditor3.ProfessionObligation4.FreeformCollusiveandOtherUnusualIrregularities（二二）StandardsofFieldWork1.Verifiability2.InternalcontrolandReliability3.Pastholdstrueforthefuture（三三）StandardsofReporting1.ApplicationofGAAPresultsinFairPresentationHsin-FuTSAIpage25Three（3）Categories10generallyacceptedauditingstandardsStandardsAuditingAcceptedGenerallyGAASGenerallyacceptedauditingstandardsdevelopedbytheAICPAin1947andwithminimalchangeswhich，haveremainedthesame.Thegeneralstandardsstresstheimportantpersonalqualitiesthattheauditorshouldpossess.1.AdequateTechnicalTrainingandProficiency.2.IndependenceinMentalAttitude.3.DueProfessionalCare4.AdequatePlanningandSupervision5.UnderstandtheClientsInternalControl6.SufficientCompetentEvidence.Hsin-FuTSAIpage26Three（3）CategoriesGENERALSTANDARDSa.Theauditistobeperformedbyapersonorpersonshavingadequatetechnicaltrainingandproficiencyasanauditor.b.Inallmattersrelatingtotheassignment，anindependenceinmentalattitudeistobemaintainedbytheauditororauditors.c.Dueprofessionalcareistobeexercisedintheplanningandperformanceoftheauditandthepreparationofthereport.Hsin-FuTSAIpage271.Three（3）CategoriesSTANDARDSOFFIELDWORKa.Theworkistobeadequatelyplannedandassistant，ifany，aretobeproperlysupervised.b.Asufficientunderstandingofinternalcontrolistobeobtainedtoplantheauditandtodeterminethenature，timing，andextentofteststobeperformed.c.Sufficientcompetentevidentialmatteristobeobtainedthroughinspection，observation，inquiries，andconfirmationstoaffordareasonablebasisforanopinionregardingthefinancialstatementsunderaudit.Hsin-FuTSAIpage282.Three（3）CategoriesSTANDARDSOFREPORTINGa.Thereportshallstatewhetherthefinancialstatementsarepresentedinaccordancewithgenerallyacceptedaccountingprinciples.b.Thereportshallidentifythosecircumstancesinwhichsuchprincipleshavenotbeenconsistentlyobservedinthecurrentperiodinrelationtotheprecedingperiod.c.Informativedisclosuresinthefinancialstatementaretoberegardedasreasonablyadequateunlessotherwisestatedinthereport.d.Thereportshallcontainanexpressionofopinionregardingthefinancialstatement，takenasawhole.Hsin-FuTSAIpage293.SUMMARYOFGENERALLYACCEPTEDADUITINGSTANDARDSGenerallyAcceptedAuditingStandardsGeneralqualificationsandconductFieldW