审计英语课件第二章PPT格式课件下载.ppt

审计英语课件第二章PPT格式课件下载.ppt

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Chapter2AuditingStandards,2.1GAAS（GenerallyAcceptedAuditingStandards）2.2QualityControl2.3ChinaStandardsonAuditing,Review,OtherAssurance,RelatedServicesandQualityControl,LearningObjectives,Afterstudyingthischapter,youshouldbeableto1.UnderstandtenGenerallyAcceptedAuditingStandards.2.Comprehenddefinitionofanassuranceengagement.3.Distinguishassertion-basedengagementsanddirectreportingengagements.4.Learntheelementsofanassuranceengagement.5.Distinguishreasonableassuranceandlimitedassurance.6.Learnelementsofqualitycontrol.,Standardsareestablishedtomeasurethequalityofperformanceofindividualsandorganizations.StandardsrelatingtotheaccountingprofessionconcernthemselveswithCPAprofessionalqualities,withthejudgmentexercisedbyCPAsintheperformanceoftheirprofessionalengagements,andwithaCPAfirmsqualitycontrol.,2.1GAAS（GenerallyAcceptedAuditingStandards）,2.1.1TenGenerallyAcceptedAuditingStandards2.1.2StatementsonauditingStandards2.1.3InternationalStandardsonAuditing,Glossary,GAAS（GenerallyAcceptedAuditingStandards）一般公认审计准则generalstandards一般准则standardsoffieldwork现场工作准则standardsofreporting报告准则dueprofessionalcare合理的职业谨慎statementsonauditingstandards审计准则说明书InternationalStandardsonAuditing国际审计准则InternationalAuditingandAssuranceStandardsBoard（IAASB）国际审计与鉴证准则理事会InternationalFederationofAccountants（IFAC）国际会计师联合会,Auditingstandardsaregeneralguidelinestoaidauditorsinfulfillingtheirprofessionalresponsibilitiesintheauditofhistoricalfinancialstatements.Theseincludeconsiderationofprofessionalqualitiessuchascompetenceandindependence，reportingrequirements，andevidence.,2.1.1TenGenerallyAcceptedAuditingStandards,GENERALSTANDARDSSTANDARDSOFFIELDWORKSTANDARDSOFREPORTING,DevelopedbytheAICPAin1947,10generallyacceptedauditingstandards（GAAS）representthebasicframeworkofauthoritativeauditingguidelinesforprofessionalaccountants.Therearethreecategoriesforthe10generallyacceptedauditingstandards;@#@theyaregeneralstandards,standardsoffieldwork，andreportingstandards.,GENERALSTANDARDS,Thegeneralstandardsstresstheimportantpersonalqualitiesthattheauditorshouldpossess.,1.Theauditistobeperformedbyapersonorpersonshavingadequatetechnicaltrainingandproficiencyasanauditor.2.Inallmattersrelatingtotheassignment,anindependenceinmentalattitudeistobemaintainedbytheauditororauditors.3.Dueprofessionalcareistobeexercisedintheplanningandperformanceoftheauditandthepreparationofthereport.,AdequateTechnicalTrainingandProficiency,Thefirstgeneralstandardisnormallyinterpretedasrequiringtheauditortohaveformaleducationinauditingandaccounting,adequatepracticalexperiencefortheworkbeingperformed,andcontinuingprofessionaleducation.,IndependenceinMentalAttitude,Asweallknowindependenceisveryimportanttoauditingprofession,soCPAfirmsarerequiredtofollowseveralpracticestoincreasethelikelihoodofindependenceofallpersonnel.Forexample,eachpartnerandemployeemustansweran“independencequestionnaire”annually,dealingwithsuchthingsasstockownershipandmembershiponboardofdirectors.,DueProfessionalCare,Duecareintheperformanceofallaspectsofauditingmeansthattheauditorhasaprofessionalresponsibilityforfulfillinghisdutiesdiligentlyandcarefully.Asanillustration,duecareincludesconsiderationofthecompletenessoftheworkingpapers,thesufficiencyoftheauditevidence，andtheappropriatenessoftheauditreport.Asaprofessional,theauditormustavoidnegligenceandbadfaith,buttheauditorisnotexpectedtomakeperfectjudgmentsineveryinstance.,STANDARDSOFFIELDWORK,Thestandardsoffieldworkconcernevidenceaccumulationandotheractivitiesduringtheactualconductoftheaudit.,1.Theworkistobeadequatelyplannedandassistants,ifany,aretobeproperlysupervised.2.Asufficientunderstandingofinternalcontrolistobeobtainedtoplantheauditandtodeterminethenature,timing,andextentofteststobeperformed.3.Sufficientcompetentevidentialmatteristobeobtainedthroughinspection,observation,inquiries,andconfirmationstoaffordareasonablebasisforanopinionregardingthefinancialstatementsunderaudit.,AdequatePlanningandSupervision,Thefirststandarddealswithascertainingthattheengagementissufficientlyplannedtoensureanadequateauditandpropersupervisionofassistants.Supervisionisessentialinauditingbecauseaconsiderableportionofthefieldworkisdonebylessexperiencedstaffmembers.,UnderstandtheClientsInternalControl,Oneofthemostwidelyacceptedconceptsinthetheoryandpracticeofauditingistheimportanceoftheclientssystemofinternalcontroltogeneratereliablefinancialinformation.Iftheauditorisconvincedthattheclienthas