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1、PPT courseware for Audit Professional EnglishAudit OverviewAudit proceduresAudit standards and guidelinesAudit evidence and working papersAudit of financial statementsInternal control and risk managementcontents目录01Audit OverviewSummary The definition of audit is the process of reviewing,evaluating,
2、and verifying an organizations economic activities,financial condition,and compliance.Detailed description Audit is an independent and objective verification activity aimed at evaluating and reporting the economic activities,financial status,and compliance of an organization or individual.Auditors c
3、onfirm the accuracy,compliance,and reliability of financial statements by collecting and evaluating evidence,and provide independent opinions and recommendations.Definition of AuditSummary:There are various types of audits,including financial statement audits,compliance audits,and operational audits
4、.Detailed description:Financial statement audit is the most common type of audit aimed at evaluating the accuracy and compliance of financial statements.Compliance audits focus on evaluating whether an organization complies with relevant laws,regulations,and industry standards.Business auditing focu
5、ses on the operational efficiency and effectiveness of an organization to help improve management.Types of auditsSummary The purpose of an audit is to provide independent opinions and recommendations to help organizations improve their economic activities,financial condition,and compliance.Detailed
6、description The main objective of an audit is to evaluate the economic activities,financial condition,and compliance of an organization or individual,and provide independent opinions and recommendations.Through auditing,potential risks and issues can be identified,helping organizations improve manag
7、ement,increase efficiency,reduce risks,and enhance transparency.Audit objectives02Audit proceduresClear audit objectives Clearly define the purpose and scope of the audit to ensure that the audit work is targeted.Understanding the audited entity Conduct preliminary understanding of the basic informa
8、tion,business activities,internal controls,etc.of the audited entity to provide a basis for formulating audit plans.Develop audit procedures Based on the previous understanding,develop detailed audit procedures,including but not limited to risk assessment,control testing,substantive testing,etc.Audi
9、t planCollect audit evidence Collect sufficient,relevant,and reliable audit evidence through various methods such as interviews,observations,and inspections.Execute audit procedures According to the audit plan,conduct risk assessment,control testing,and substantive testing on the audited entity to e
10、nsure the comprehensiveness and effectiveness of the audit work.Maintain professional skepticism Throughout the entire audit process,maintain a professional skepticism attitude and promptly conduct in-depth investigations into any abnormal situations discovered.Audit implementationAudit reportIntern
11、al approval of audit reports to ensure report quality and timely submission to relevant stakeholders.Report approval and submissionOrganize,classify,and screen the collected audit evidence to ensure that the report content is detailed and accurate.Organize audit evidenceBased on the audit objectives
12、 and identified issues,write an objective,fair,and comprehensive audit report,and provide improvement suggestions.Writing an audit report03Audit standards and guidelines This standard defines the auditors responsibility,scope,and procedures for conducting an audit It ensures that audits are conducte
13、d in a consistent and correlated Manner across different countriesISA(International Standard on Auditing)This standard provides guidance on the knowledge,skills,and other competencies that auditors should pose risks to perform their duties effectively It serves as a basis for professional developmen
14、t and continuing educationIES(International Education Standard)International auditing standardsVSThe code sets for the ethical responsibilities and behaviors expected of CPA auditors It covers areas such as integrity,objectivity,confidence,and professional competenceThe code serves as a guide for au
15、ditors to maintain high ethical standards in their professional practice and to hold public trust in the professionCode of Professional Ethics for Certified Public AccountantsQuality control refers to the processes and procedures established to ensure the quality of an audit Criteria such as plannin
16、g,risk assessment,supervision,documentation,and review are essential for maintaining quality controlAudit firm should have well established quality control policies and procedures to ensure that audits are conducted according to professional standards and guidelinesQuality control criteria04Audit ev
17、idence and working papersFinancial data Includes financial statements,accounting records,and other financial information to support the audit conclusion Information related to the day to day operations of the business,such as sales records,inventory counts,and production data Documents that demonstr
18、ate compliance with legal and regulatory requirements,such as licenses,permits,and certificates Documents that describe the internal control system of the business,including policies,procedures,and manualsOperational dataCompliance documentsInternal control documentsTypes of audit evidence Evidence
19、observed directly from the auditor,such as interviews,observations,questionnaire surveys,etc.Direct evidence Evidence obtained indirectly,such as third-party materials,industry reports,public information,etc.Indirect evidence Documents that provide evidence of the audits activities,such as invoices,
20、receipts,and bank statementsDocumentary evidence Evidence observed from witnesses or other individuals who have knowledge of the audits activitiesTestimonial evidenceMethods for Obtaining Audit Evidence Working papers should be prepared in a clear,organized manual to facilitate understanding and rev
21、iew They should include all relevant information obtained during the audit processPreparation Working papers are used to document the audit process and support the audit conclusion They should be referred to during the audit,and they should be retained for future reference and reviewUsePreparation a
22、nd use of working papers05Audit of financial statementsBalance sheet audit is a critical part of the financial statement audit,which aims to ensure the accuracy and reliability of the balance sheet informationThe auditor needs to verify the existence and valuation of assets,liabilities and equity it
23、ems,and ensure that they are recorded and presented correctly in the balance sheetThe auditor also needs to identify any material misstatement or omission in the balance sheet,and provide appropriate audit evidence to support the audit opinionBalance sheet auditThe income statement audit aims to ens
24、ure the accuracy and reliability of the income statement information,and identify any material misstatement or omissionThe auditor needs to verify the revenue and expense items in the income statement,and ensure that they are recorded and presented correctlyThe auditor also needs to consider the imp
25、act of accounting policies,accounting estimates and other relevant information on the income statement,and provide appropriate audit evidence to support the audit opinionAudit of income statement要点三The cash flow statement audit aims to ensure the accuracy and reliability of the cash flow statement i
26、nformation,and identify any material misstatement or omission要点一要点二The auditor needs to verify the cash inflows and outflows in the cash flow statement,and ensure that they are recorded and presented correctlyThe auditor also needs to consider the impact of accounting policies,accounting estimates a
27、nd other relevant information on the cash flow statement,and provide appropriate audit evidence to support the audit opinion要点三Audit of cash flow statement06Internal control and risk management0102Control environment Establish a positive tone at the top,emphasizing integrity and ethical valuesRisk a
28、ssessment Identify and analyze risks that may impact the achievement of objectivesControl activities Design and implementation policies and procedures to ensure that risks are mitigatedInformation Maintain timely and accurate communication within the organizationMonitoring Regularly evaluate the eff
29、ectiveness of internal control activities030405Elements of internal controlTesting and evaluation of internal controlsSelect testing methodsDetermine appropriate methods for testing internal controls,such as walkthroughs,observations,and document reviewsIdentify key controlsPrioritize the most criti
30、cal controls that impact the achievement of objectivesPerformance testsConduct tests to assess the design and operating effectiveness of internal controlsEvaluate resultsAnalyze test results to determine the equality and effectiveness of internal controls0102Objective setting Define specific,measura
31、ble objectives that align with the organizations strategic planRisk identification Identify potential risks that may impact the achievement of objectivesRisk assessment Analyze the nature and impact of identified risksRisk response Develop risk response strategies to mitigate the impact of identified risksMonitoring Regularly monitor the effectiveness of risk management activities and make improvements as needed030405Enterprise Risk Management FrameworkTHANKS感谢观看