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Applicable适用的
Giveatrueandfairview如实和公允的反映实际情况
Inallmaterialrespects,presentfairly在所有重大方面,公允反映
Criteria规定,规则
[中文教材P105第二段]
3.ISA200Objectiveandgeneralprinciplesgoverninganauditoffinancialstatements
[中文教材P105第二段]
财务报表审计的目标和一般原则
4.Management’sresponsibilityforthefinancialstatements
ManagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewithInternationalFinancialReportingStandards.Thisresponsibilityincludes:
designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudforerror;
selectingandapplyingappropriateaccountingpolicies;
andmakingaccountingestimatesthatarereasonableinthecircumstances.
[中文教材P106]
IFRSvs.CAS&
IAS
Internalcontrol内部控制
Freefrom远离;
没有
Materialmisstatement重大错报
Fraud欺诈;
舞弊
Accountingpolicy会计政策
Accountingestimate会计估计
5.Theauditreportreferstothefactanauditorobtainsevidenceonatestbasis.Hedoesnotcheckeverythingandisthereforegivingreasonablenotabsoluteassurance.
Testbasis在测试的基础上
Anauditgivesthereaderreasonableassuranceonthetruthandfairnessofthefinancialstatements.Theauditreportdoesnotguaranteethatthefinancialstatementsarecorrect,butthattheyaretrueandfairwithinareasonablemarginoferror.
Assurance保证;
确信;
Guarantee保证
Marginoferror误差幅度
Oneofthereasonsthatanauditordoesnotgiveabsoluteassuranceistheinherentlimitationsofaudit.
Inherentlimitation固有限制
Theassurancegivenbyauditorsisgovernedbythefactthatauditorsusejudgmentindecidingwhatauditprocedurestouseandwhatconclusionstodraw,andalsobythelimitationsofeveryaudit.
Drawaconclusion得出结论
Judgment判断
Auditprocedure审计程序
Misstatementswhicharesignificanttoreadersmayexistinfinancialstatementsandauditorswillplantheirworkonthisbasis,thatis,withprofessionalskepticism.Theconceptofsignificanttoreadersistheconceptofmateriality.
Professionalskepticism专业的怀疑态度
Skepticism怀疑态度:
怀疑或疑问的态度或思想状态
Conceptofmateriality重要性概念
[中文教材P105&
108]
6.Cycleapproach循环法
Transactioncycle交易循环
[中文教材P110]
7.Assertionsusedbytheauditor
Assertionsaboutclassesoftransactionsandeventsfortheperiodunderaudit
Occurrence:
transactionsandeventsthathavebeenrecordedhaveoccurredandpertaintotheentity
Completeness:
alltransactionsandeventsthatshouldhavebeenrecordedhavebeenrecorded
Accuracy:
amountsandotherdatarelatingtorecordedtransactionsandeventshavebeenrecordedappropriately
Cut-off:
transactionsandeventshavebeenrecordedinthecorrectaccountingperiod
Classification:
transactionsandeventshavebeenrecordedintheproperaccounts.
Assertionsaboutaccountbalancesattheperiod-end
Existence:
assets,liabilitiesandequityinterestsexit
Rightsandobligations:
theentityholdsorcontrolstherightstoassets,andliabilitiesaretheobligationsoftheequity
allassets,liabilitiesandequityintereststhatshouldhavebeenrecordedhavebeenrecorded
Valuationandallocation:
assets,liabilities,andequityinterestsareincludedinthefinancialstatementatappropriateamountsandanyresultingvaluationorallocationadjustmentsareappropriatelyrecorded
Assertionsaboutpresentationanddisclosure
Occurrenceandrightsandobligations:
disclosedevents,transactionsandothermattershaveoccurredandpertaintotheentity
alldisclosuresthatshouldhavebeenincludedinthefinancialstatementshavebeenincluded
Classificationandunderstandability:
financialinformationisappropriatelypresentedanddescribed,anddisclosuresareclearlyexpressed
Accuracyandvaluation:
financialandotherinformationaredisclosedfairlyandatappropriateamounts
[中文教材P112-113]
Assertion:
认定
Occurrence:
发生
Completeness:
完整性
Accuracy:
准确性
Cut-off:
截止
Classification:
分类
Assertionsaboutclassesoftransactionsandeventsfortheperiodunderaudit:
与各类交易和事项相关的认定
Existence:
存在;
Rightsandobligation:
权利和义务
Valuationandallocation:
计价和分摊
Assertionsaboutaccountbalancesattheperiod-end:
期末账户余额的认定
Occurrenceandrightsandobligations:
发生以及权利和义务
Classificationandunderstandability:
分类和可理解性:
Assertionsaboutpresentationanddisclosure:
与列报相关的认定
8.StagesofAuditing
[中文教材P115]
Planningoftheaudit
Auditrisk
Testofcontrol=compliancetest
Substantiveprocedure实质性程序[中文教材p298]
Analyticalreview分析程序
YouaretheauditmanagerofHoodEnterprisesalimitedliabilitycompany.Thecompany’sannualturnoverisover$10million.
Required:
(a)ComparetheresponsibilitiesofthedirectorsandauditorsregardingthepublishedfinancialstatementsofHoodEnterprises. (6marks)
Preparationoffinancialstatements
ThedirectorsarenormallyrequiredtopreparethefinancialstatementsofthecompanyusingtheappropriatelawoftheircountryandinaccordancewiththeIntermationalAccountingStandards(IASs).Theauditorsarenormallyrequiredtocheckorauditthosefinalcialstatements,againinaccordancewiththelegislationoftheircountryandtheIntermationalStatementsonAuditing.
Fraudanderror
Thedirectorsareresponsibleforpreventinganddetectingfraudanderrorinthefinancialstatements,nomatterhowimmaterialthismaybe.Auditorsareresponsibleforensuringthatthefinancialstatementsshowatrueandfairview;
inotherwordsthatthefinancialstatementsaremateriallycorrect.Auditorsarenotrequiredtodetectimmaterialfraudorerror.
Disclosure
ThedirectorsmustensurethatthereisadequatedisclosureofallmattersrequiredbystatuteorIASsinthefinancialstatements.Theauditorwillcheckthatdisclosureprovisionshavebeencompliedwith,andwherecertaindisclosureshavenotbeenmade(e.g.ISA550regardingrelatedpartytransactions)providethisinformationintheauditreport.
Goingconcern
Thedirectorsareresponsibleforensuringthatthecompanywillcontiuneinoperationalexistencefortheforeseeablefuture,andreporttothemembersinthepublishedfinancialstatementsifthisisunlikelytobethecase.Theauditorwillchecktheaccuracyofthedirectors’workingandassumptionsandiftheseareconsideredincorrectorinappropriate,thentheauditreportmaybemodifiedorqualifiedtobringthesituationtotheattentionofthemembersofthecompany.
ISA500AuditEvidence(Revised)statesthemanagementimplicitlyorexplicitlymakesassertionsrelationgtothevariouselementsorfinancialstatementsincludingrelateddisclosures.Auditorsmayusethreecategoriesofassertionstoformabasisforriskassessmentsandthedesignandperformanceoffurtherauditprocedures.ThethreecategoriessuggestedbyISA500relateto(i)classesoftransactions,(ii)accountbalances,and(iii)presentationanddisclosure,Oneassertionapplicabletoallthreecategoriesiscompleteness:
thatalltransactions,events,assets,liabilities,equityinterestsanddisclosuresthatshouldbeincluded,areincludedinthefinancialstatements.
(a)ListanddescribeSIXfinancialstatementassertions,otherthancompleteness,usedbyauditorsintheauditoffinancialstatements. (6marks)
(a)Sixfinancialstatementassertions
(i)Existence:
anasset,liabilityorequityinterestexists;
(ii)Cutof:
transactionsandeventshavebeenrecordedinthecorrectaccountingperiod;
(iii)Occurrence:
atransactionoreventthathasbeenrecordedtookplaceandpertainstotheentityduringtheperiod;
(iv)Accuracyandvaluation:
financialandotherinformationisdisclosedfairlyandatappropriateamounts;
(v)Rightsandobligations:
theentityholdsorcontrolstherightstoassets,andliabilitiesorobligationsoftheentity;
(vi)Classification:
transactionsandeventshavebeenrecordedintheproperaccounts.