审计流程与解释PPT格式课件下载.ppt
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审计流程与解释PPT格式课件下载.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-FuTSAIpage3OrganizationsAssociatedWiththePublicAccountingProfessionPrivateSectorOrganizationsPublicSectorOrganizationsAmericanInstituteofCertifiedpublicAccountants(1887)StateSocietiesofCertifiedPublicAccountantsPracticeUnits(CPAFirms)AccountingStandardSettingBodiesFASB1973andGASB1984StateBoardsofAccountancySecuritiesandExchangeCommission(1934)U.SGeneralAccountingOfficeInternalRevenueServiceStateandFederalcourtsU.S.congressHsin-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-FuTSAIPage12StaffLevelsandResponsibilitiesStaffLevelAverageExperienceTypicalResponsibilitiesStaffAssistant0-2yearsPerformsmostofthedetailedauditworkSenioror2-5yearsCoordinatesandisresponsiblefortheauditfiledIn-chargeauditorwork,includingsupervisingandreviewingstaffwork.Manger5-10yearsHelpsthein-chargeplanandmanagetheaudit,reviewsthein-chargeswork,andmanagerelationswiththeclient.Amanagermayberesponsibleformorethanoneengagementatthesametime.Partner10+yearsReviewstheoverallauditworkandisinvolvedinsignificantauditdecisions.Apartnerisanownerofthefirm,andthereforehastheultimateresponsibilityforconductingtheauditandservingtheclient.Hsin-FuTSAIPage13AuditTeamReviewPartner
(1)Anotherpartner
(1)ReviewManager
(1)ReviewIn-Charge
(1)Review&@#@DirectStaffAssistants(25)Hsin-FuTSAIpage14AICPATheAICAsetsProfessionalrequirementsforCPA,conductsResearch,andpublishesmaterialsonmanydifferentsubjectsMaterialsonmanydifferentsubjectsrelatedtoaccounting,auditing,attestationandassurances
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