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1、P149 取证时对认定的运用n意味着注册会计师，须根据想要证实的认定（项目审计目标）来设计审计程序，获取审计证据。对于获取的审计证据，要鉴别其对于要证实的认定的帮助作用（项目审计目标）。n那么，什么是认定，以及其与一般（具体）审计目标是什么关系呢？一、管理层认定一、管理层认定（一）含义：管理层对财务报表组成要素的确认、（一）含义：管理层对财务报表组成要素的确认、计量、列报做出的明确或隐含的表达。计量、列报做出的明确或隐含的表达。如：如：ABC公司公司2010年年12月月31日部分资产负债表日部分资产负债表如下：如下：流动资产：流动资产：货币资金货币资金500000n（二）管理层认定的类别n（1
2、）与各类交易或事项（发生额）相关的认定。5个n（2）与期末账户余额（账户余额）相关的认定。4个n（3）与列报（报表项目金额）相关的认定。4个提示提示1：有什么认定，就需要什么审计目标与之对应。：有什么认定，就需要什么审计目标与之对应。提示2：注会实施审计时，所确定的项目审计目标要能够覆盖“一般审计目标”注会审计准则制定者也是这么想注会审计准则制定者也是这么想的的n（1）与各类交易和事项相关的认定n提示：即发生额包含会计人员哪些承诺和保证n阅读教材，仔细体会这五个认定含义n发生认定-金额的真实性n完整性认定-金额的完整性n准确性认定-计量的正确性n截止认定-计量正确性或其他n分类认定-计量正确性
3、或其他Assertions about classes of transactions and events for the period under auditOccurrence: transactions and events that have been recorded have occurred and pertain to the entityCompleteness: all transactions and events that should have been recorded have been recordedAccuracy: amounts and other d
4、ata relating to recorded transactions and events have been recorded appropriatelyCut-off: transactions and events have been recorded in the correct accounting periodClassification: transactions and events have been recorded in the proper accounts.n（2）与期末账户余额相关的认定。n存在-金额真实性n完整性-金额完整性n权利和义务-（主要是）资产所有权
5、n计价和分摊-计量正确性Assertions about account balances at the period-endExistence: assets, liabilities and equity interests exitRights and obligations: the entity holds or controls the rights to assets, and liabilities are the obligations of the equityCompleteness: all assets, liabilities and equity interest
6、s that should have been recorded have been recordedValuation and allocation: assets, liabilities, and equity interests are included in the financial statement at appropriate amounts and any resulting valuation or allocation adjustments are appropriately recordedn（3）与列报相关的认定n发生及权利和义务-披露真实性、所有权n完整性-披露
7、完整性n分类和可理解性-披露恰当与可理解n准确性和计价-计量正确性及有关披露Assertions about presentation and disclosureOccurrence and rights and obligations: disclosed events, transactions and other matters have occurred and pertain to the entityCompleteness: all disclosures that should have been included in the financial statements ha
8、ve been includedClassification and understandability: financial information is appropriately presented and described, and disclosures are clearly expressedAccuracy and valuation: financial and other information are disclosed fairly and at appropriate amountsAbout audit evidenceThe evidence gathering
9、 process is the core of the audit; evidence is needed tonReduce audit risknSupport the opinionIn deciding which evidence to gather, the auditor considersnRisk associated with an account balance or other measures of performancenTypes of evidence availablenReliability of alternative sources of evidenc
10、e Review Gathering Sufficient, Competent EvidenceBecause each audit is unique, there is no set amount or type of evidence that must be gatheredWhen considering the best approach to gather evidence, the auditor needs to consider factors affecting the reliability of the financial data:nManagement inte
11、gritynClient economic risknQuality of clients information systemnClients control structurenCurrent market conditions and competitor actionsDiscuss Sufficient, Competent EvidenceThere are two dimensions to audit evidence: sufficient (quantity) and competent (quality/reliability)The relationship betwe
12、en these dimensions is inverse: if evidence is of lesser quality, greater amounts must be collected (and vice versa)When gathering evidence, auditors consider which procedures provide the most reliable evidence in the most efficient mannerReliability depends on the circumstances under which evidence
13、 is gathered:nEvidence obtained from independent outside sources is more reliable than evidence obtained from the clientnEvidence obtained from auditors direct knowledge is more reliable than evidence obtained indirectlynEvidence obtained from client with strong internal controls is more reliable th
14、an evidence obtained from client with weak internal controls List the Steps in the Overall Audit Process 1. Understand the client and industry2. Assess environment risk3. Directly test transactions and/or account balances4. Assess adequacy of evidenceWhat is the nature of audit testing? When directl
15、y testing an account balance or transactions, the auditor examines two basic types of evidencenThe underlying accounting data and recordsnCorroborating information that validates the underlying accounting data 第二节 审计工作底稿n一、审计工作底稿的性质一、审计工作底稿的性质n阅读案例阅读案例,谈体会谈体会 小李注会与被审计单位对峙法庭小李注会与被审计单位对峙法庭, 法官法官:被审计单位
16、报表有被审计单位报表有100万重万重大错报你为什么没审出大错报你为什么没审出,还出具了还出具了无保留意见无保留意见. 小李小李:我已经完全按照审计准则去我已经完全按照审计准则去做了做了,我没有责任我没有责任,有工作底稿为有工作底稿为证证因此我出具了无保留意见因此我出具了无保留意见（一）审计工作底稿的存在形式（一）审计工作底稿的存在形式 XXX.doc文件XXX. xls文件n（二）审计工作底稿包括的内容（二）审计工作底稿包括的内容n通常包括：总体审计策略、具体审计计通常包括：总体审计策略、具体审计计划、分析表等划、分析表等n还包括：业务约定书、管理建议书等还包括：业务约定书、管理建议书等n二、
17、审计工作底稿的要素和编制要求二、审计工作底稿的要素和编制要求参看事务所常用参看事务所常用工作底稿格式工作底稿格式n（一）要素（一）要素n被审计单位名称被审计单位名称n审计项目名称审计项目名称n审计项目时点或期间审计项目时点或期间n审计过程记录审计过程记录n审计结论审计结论n审计标志及其说明审计标志及其说明n索引号及编号索引号及编号n编制者及编制日期编制者及编制日期n复核者姓名及复核日期复核者姓名及复核日期n其他应说明事项其他应说明事项n（二）编制基本要求（二）编制基本要求n资料翔实、重点突出、繁简得当、结论资料翔实、重点突出、繁简得当、结论明确明确n要素齐全、格式规范、标志一致、记录要素齐全、
18、格式规范、标志一致、记录清晰清晰n三、审计工作底稿的复核三、审计工作底稿的复核n阅读教材，回答：阅读教材，回答：n1、哪些人参与复核、哪些人参与复核n2、复核什么、复核什么n参与复核的人员：n1、项目组内经验较多人员项目组内经验较多人员复核经验较少人员的工作内容；n2、会计师事务所指定专门机构或人员专门机构或人员对审计项目实施项目质量控制复核；n复核的内容（略）n项目组内部复核与项目质量控制复核的项目组内部复核与项目质量控制复核的区别：区别：n（1）复核主体不同）复核主体不同n（2）复核对象不同）复核对象不同n（3）复核要求不同）复核要求不同n四、审计工作底稿的管理四、审计工作底稿的管理n小赵
19、注会在一次审计结束小赵注会在一次审计结束2年之后，即将年之后，即将自己的工作底稿当废纸变卖了，卖的钱自己的工作底稿当废纸变卖了，卖的钱归自己所有。归自己所有。n问题：这段话包含的错误有哪些？问题：这段话包含的错误有哪些？n答：审计工作底稿是重要档案，至少保答：审计工作底稿是重要档案，至少保存存10年；底稿不能变卖；底稿所有权应年；底稿不能变卖；底稿所有权应属于会计师事务所。属于会计师事务所。n1、永久性档案、永久性档案n（1）审计项目管理）审计项目管理n（2）被审计单位背景资料）被审计单位背景资料n（3）法律事项资料）法律事项资料n2、当期档案、当期档案n如总体审计策略和具体审计计划如总体审计策略和具体审计计划n审计工作底稿范例（见审计工作底稿范例（见中普审计底稿中普审计底稿）n 本章结束！本章结束！
