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1、 Copyright 2011 Pearson Canada Inc.Auditing:The Art and Science of Assurance EngagementsChapter 2:The Public Accounting Profession第二章：公共会计师职业Auditing,Canadian Eleventh EditionChapter 2 Learning Objectives1.Describe the organizational structure of public accounting firms.2.Describe the organizations
2、involved in the development and maintenance of Canadian GAAS(generally accepted auditing standards)for public accountants.Explain how these standards are enforced.3.Identify the characteristics of quality control for financial statement audits.Copyright 2011 Pearson Canada Inc.2-3Auditing,Canadian E
3、leventh Edition第二章学习目的1、描述会计师事务所的组织结构2、描述涉及加拿大公认审计原则发展和维系的组织，并解释准则如何运行。3、确认财务报表审计师的质量控制特征。Auditing,Canadian Eleventh EditionPublic Accounting FirmsThere are more than 1000 public accounting firms in Canada.Four categories:Big Six international firms,other international and national firms,large local
4、 and regional firms and small local firms.Copyright 2011 Pearson Canada Inc.2-5Auditing,Canadian Eleventh Edition会计师事务所在加拿大，有1000家以上公共会计师事务所。四种类型：六大国际所，其它国际和国内所，地区性大所和地区性小所。Auditing,Canadian Eleventh EditionStructure of Public Accounting FirmsThe structure of public accounting firms should foster in
5、dependence,competence and mitigate litigation risk.The organizational form used by many public accounting firms is that of a sole proprietorship or a partnership.(Continued)Copyright 2011 Pearson Canada Inc.2-7Auditing,Canadian Eleventh Edition公共会计师事务所的结构公共会计师事务所的结构应该独立、有胜任能力并降低诉讼风险。被会计师事务所广泛采取的组织形式
6、是个人或合伙制。Auditing,Canadian Eleventh EditionStructure of Public Accounting Firms(Continued)The organizational hierarchy in a typical public accounting firm includes partners,managers,supervisors,seniors or in-charge auditors,and assistants.Copyright 2011 Pearson Canada Inc.2-9Auditing,Canadian Elevent
7、h Edition在一个典型的会计师事务所中，组织层级关系包括：合伙人，经理，监管者，高级审计师及其助手。Auditing,Canadian Eleventh EditionProfessional Accounting OrganizationsThe professional accounting/auditing organizations represented in Canada are:Canadian Institute of Chartered AccountantsCertified General Accountants Association of CanadaSocie
8、ty of Management Accountants of CanadaInstitute of Internal Auditors(Continued)Copyright 2011 Pearson Canada Inc.2-11Auditing,Canadian Eleventh Edition职业会计师组织在加拿大职业会计师组织有：加拿大特许会计师组织加拿大注册公认会计师协会加拿大管理会计师社团内部审计师组织Auditing,Canadian Eleventh EditionProfessional Accounting Organizations(Continued)These or
9、ganizations coordinate the examination processes,provide for continuing education activities,fund research projects,produce relevant publications,and engage in standard setting and peer review processes.Copyright 2011 Pearson Canada Inc.2-13Auditing,Canadian Eleventh Edition这些组织考试程序，提供继续教育活动，建立研究项目基
10、金，出版书籍，并致力于准则制定及修订过程中。Auditing,Canadian Eleventh EditionSources of Auditing StandardsThe Canadian Institute of Chartered Accountants(CICA)sets accounting and auditing standards in Canada.Canadian accounting and auditing standards are moving toward conformity with international standards.Copyright 20
11、11 Pearson Canada Inc.2-15Auditing,Canadian Eleventh Edition审计准则的来源在加拿大，特许会计师协会制定会计和审计准则。加拿大会计和审计准则与国际准则不断趋同。Auditing,Canadian Eleventh EditionInternational Standards on AuditingThe ISAs(International Standards on Auditing)have been adopted as Canadian Auditing Standards,(CASs)which are effective fo
12、r the audits that end after December 14,2010.Copyright 2011 Pearson Canada Inc.2-17Auditing,Canadian Eleventh Edition国际审计准则加拿大已经采取了国际审计准则，加拿大会计准则有效日截止到2010年12月14日。Auditing,Canadian Eleventh EditionGenerally Accepted Auditing Standards(GAAS)GAAS are broad guidelines that help auditors in fulfilling t
13、heir professional responsibilities.General:qualifications and conductExamination:performance of the auditReporting:describing the results Copyright 2011 Pearson Canada Inc.2-19Auditing,Canadian Eleventh Edition公认审计原则公认审计原则是审计师完成其职业职责时的总纲。总纲：任职资格检验：审计业绩报告：描述结果Auditing,Canadian Eleventh EditionStructu
14、re of GAAS Copyright 2011 Pearson Canada Inc.2-21Auditing,Canadian Eleventh Edition公认审计原则结构任职资格：包括技能培训，有效的审计，应有的耐心和客观立场。审计业绩：足够的计量与执行以降低风险至可接受的水平；有效的理解内部控制的业务与环境；若控制风险评估低于最大程度要进行控制测试；有效的正确的审计证据。描述结果：确认管理层与审计师对财务报表的责任；提出测试范围；表达其财务报表是否公正地依据加拿大公认审计原则。Auditing,Canadian Eleventh EditionReview Question 2-
15、8,p.41Discuss GAAP and GAAS.Copyright 2011 Pearson Canada Inc.2-23Auditing,Canadian Eleventh Edition复习题2-8 P41讨论公认会计原则与公认审计原则Auditing,Canadian Eleventh EditionGeneral:Qualifications and ConductThe general standard involves due care in the performance of all aspects of auditing.The auditor must be te
16、chnically qualified and experienced in those industries in which the auditor has clients.Copyright 2011 Pearson Canada Inc.2-25Auditing,Canadian Eleventh Edition任职资格与执行一般标准包括对审计各方面的业绩都要关注。审计师必须要经过技能培训，要有其客户所在行业的工作经验。Auditing,Canadian Eleventh EditionExamination:Performance of the EngagementThe audit
17、or is required to conduct the audit using a risk-based approach.The engagement should be well planned and executed,with proper supervision of assistants,to ensure an adequate audit.(Continued)Copyright 2011 Pearson Canada Inc.2-27Auditing,Canadian Eleventh Edition检验：合同的业绩审计师要应用风险导向审计方法进行审计。审计约定书要经过很
18、好的计划与执行，对助手要正确的监督以保证充分审计。Auditing,Canadian Eleventh EditionExamination:Performance of the Engagement(Continued)Supervision is essential in auditing because most of the field work or examination is done by less experienced staff members.Copyright 2011 Pearson Canada Inc.2-29Auditing,Canadian Eleventh
19、 Edition审计中的监管至关重要，因为绝大多数领域的审计工作都是由缺乏经验的员工做的。Auditing,Canadian Eleventh EditionReporting:ResultsThe report describes the auditors responsibilities,managements responsibilities,the financial statements that were audited,the scope of the engagement and the auditors opinion.(Continued)Copyright 2011 Pe
20、arson Canada Inc.2-31Auditing,Canadian Eleventh Edition报告：结果报告描述了审计师的职责，管理层的职责，被审计的财务报表，审计范围及审计师的观点。Auditing,Canadian Eleventh EditionReporting:Results(Continued)Specific wording is required in the auditors report.If the standard opinion cannot be provided,standards explain when and how the report s
21、hould be modified.Copyright 2011 Pearson Canada Inc.2-33Auditing,Canadian Eleventh Edition审计师的报告措辞要严格、具体。若示出具标准意见的审计报告，要解释报告应在何时、如何进行修改。Auditing,Canadian Eleventh EditionDiscussion Problem 2-20,p.42This practice problem shows you what can go wrong when GAAS is not followed.Take a look at this proble
22、m and identify what Holmes did wrong(or simply did not do!)in the context of GAAS.Copyright 2011 Pearson Canada Inc.2-35Auditing,Canadian Eleventh Edition讨论问题2-20，P42该实践问题反应了若公认审计原则没被遵循将会出现什么错误。关注该问题并确认Holmes做错了什么。Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.Quality ControlWhy
23、 is it important for the public accounting firm to have quality control procedures?What could go wrong without them?2-37Auditing,Canadian Eleventh Edition质量控制为什么会计师事务所进行质量控制程序如何重要？他们会出现什么问题？Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.Quality Control DefinedConsists of the met
24、hods used to make sure that the firm meets its professional responsibilities.Includes the organizational structure of the PA firm and its procedures.Helps to ensure that GAAS is follows on every audit.2-39Auditing,Canadian Eleventh Edition质量控制定义包括采取的确保事务所履行职责的方法。包括公共会计师事务所的组织结构及其程序。确保每一次审计都是按照公认审计原则
25、进行的。Auditing,Canadian Eleventh EditionNew Quality Control StandardThe new CICA Handbook Section CSQC-1(formerly GSF-QC)describes general standards of quality control that are applied to firms performing assurance engagements.These standards clarify the minimum policies and procedures that firms shou
26、ld have in place.(Continued)Copyright 2011 Pearson Canada Inc.2-41Auditing,Canadian Eleventh Edition新质量控制准则加拿大特许会计师协会文件描述了应用于事务所认证业务的质量控制的基本准则。这些准则阐明了事务所应遵循的政策及程序Auditing,Canadian Eleventh EditionNew Quality Control Standard(Continued)Changes in CSQC-1 include:the timing of quality control reviews(t
27、o occur before the audit opinion is issued)a requirement for more specific documentation about independence,consultation,and assessment of evidence.(Continued)Copyright 2011 Pearson Canada Inc.2-43Auditing,Canadian Eleventh Edition质量控制准则的变化包括：质量控制复核的时间（在审计观点发布之前）对独立性、咨询和证据评估方面有更具体的要求。Auditing,Canadi
28、an Eleventh EditionNew Quality Control Standard(Continued)The changes also codify monitoring of quality control procedures and procedures for dealing with complaints.Copyright 2011 Pearson Canada Inc.2-45Auditing,Canadian Eleventh Edition同时还包括编纂质量控制程序的监督法律和处理控诉的程序。Auditing,Canadian Eleventh EditionC
29、anadian Public AccountabilityBoard(CPAB)The CPAB was created by the provincial securities commissions,the Office of the Superintendent of Financial Institutions,and the CICA to help improve the publics confidence in independent auditing.The CPAB has developed an oversight program that involves regul
30、ar inspections of those public accounting firms that audit Canadian public companies.Copyright 2011 Pearson Canada Inc.2-47Auditing,Canadian Eleventh Edition加拿大公共责任委员会加拿大公共责任委员会是由证券委员会、财务机构监管部门创立，加拿大特许会计师协会帮助其改善独立审计中的公信力。加拿大公共责任委员会规划了一长期项目，涉及到对审计加拿大上市场公司的公共会计师严重后果的监管。Auditing,Canadian Eleventh Editi
31、onCopyright 2011 Pearson Canada Inc.Elements of Quality Control1.Leadership and responsibilities within the firm-e.g.an organizational culture that promotes audit quality.2.General ethical requirements-e.g.general ethical principles of integrity,objectivity,professional competence and due,confidenti
32、ality.(Continued)2-49Auditing,Canadian Eleventh Edition质量控制的要素1、事务所内的领导和责任例如，组织文化可提升审计质量。2、一般的道德要求例如，道德原则中的正直性、客观性、职业胜任能力和机密性。Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.Elements of Quality Control(Continued)3.Independence-e.g.develop,communicate and monitor policies and proc
33、edures to ensure that the firm complies with the independence guidelines.4.Client acceptance or continuance-e.g.document annual risk assessment processes,including evaluation of a clients management integrity and auditor competence and independence.(Continued)2-51Auditing,Canadian Eleventh Edition3、
34、独立性例如，确保事务所履行独立准则的发展、交流和监督政策及程序。4、客户接受和持续性例如，文件的年风险评估过程，包括客户管理的整体性和审计师的胜任能力及独立性。Auditing,Canadian Eleventh EditionCopyright 2011 Pearson Canada Inc.Elements of Quality Control(Continued)5.General human resource policies-e.g.have adequate hiring policies that ensure competence and integrity of person
35、nel.6.Extent of professional development-e.g.employees adequately trained in the skills needed to conduct audits.7.Engagement performance-e.g.have adequate processes and procedures to ensure that the audit is conducted in accordance with GAAS.(Continued)2-53Auditing,Canadian Eleventh Edition5、总体的人力资
36、源政策例如，有充分的雇佣政策以保证员工的胜任能力和正直性。6、职业拓展例如，对员工充分的职业技能培训以期做好审计工作。7、业务绩效-例如，有充分的过程和程序确保审计是按照公认审计原则进行的。Auditing,Canadian Eleventh EditionElements of Quality Control(Continued)8.Engagement quality control review:e.g.use of second or independent partner review,technical review,documentation and compliance wit
37、h quality control processes.9.Documentation:e.g.hard copy or electronic format,file retention,storage,security and back-up for audit documentation,correspondence,policies,and procedures.Copyright 2011 Pearson Canada Inc.2-55Auditing,Canadian Eleventh Edition8、业务质量控制复核：例如，第二或独立合伙人复核，技能复核，凭证符合质量控制过程。9
38、、凭证：例如，硬件考贝或电子形式，文件保留，存储，安全性及审计文件的重新翻阅，一致性，政策及程序。Auditing,Canadian Eleventh EditionDiscussion Problem 2-16,p.41Identify the elements of quality control.Copyright 2011 Pearson Canada Inc.2-57Auditing,Canadian Eleventh Edition讨论问题2-16，P41确认质量控制的要素。Auditing,Canadian Eleventh EditionPractice InspectionP
39、ractice inspections ensure the existence of,and adherence to,quality control standards.Inspections may be administered by professional associations,provincial institutes,ordre,or the CPAB.Copyright 2011 Pearson Canada Inc.2-59Auditing,Canadian Eleventh Edition实地检查实地检查是确保质量控制准则存在性与一致性的。检验可由职业协会，地方协会或公共责任委员会管理。Auditing,Canadian Eleventh EditionDiscussion Problem 2-18,p.42Evaluate the benefits of practice inspection.Copyright 2011 Pearson Canada Inc.2-61Auditing,Canadian Eleventh Edition讨论问题2-18，P42评价实地检查的好处。