審計的責(zé)任與目的(ppt)
Audit Responsibilities and Objectives 審計的責(zé)任與目的

Learning Objective 1
Objective of Conducting an Audit of Financial Statements
The objective of the ordinary audit of financial
statements is the expression of an opinion of
the fairness with which they present fairly, in
all respects, financial position, result of
operations, and its cash flows in
conformity with GAAP.
一般財務(wù)報表審計的目地是針對財務(wù)報表是否依照一般公認(rèn)會計原則，允當(dāng)表達(dá)財務(wù)狀況、經(jīng)營結(jié)果及現(xiàn)金流量表示意見。
Objective of Conducting an Audit of Financial Statements
not an insurer or a guarantor of the fairness of the presentations in the statements,不是擔(dān)任財務(wù)報表允當(dāng)表達(dá)的保證人
the auditor has considerable responsibility for notifying users whether the statements are properly stated.有責(zé)任提醒財務(wù)報表是否允當(dāng)表達(dá)

Steps to Develop Audit Objectives
Steps to Develop Audit Objectives
Learning Objective 2
Distinguish management's responsibility for the financial statements and internal control
from the auditor's responsibility for verifying the financial statements and effectiveness
of internal control.
Management’s Responsibilities
Management’s responsible 管理當(dāng)局的責(zé)任
The responsibilities
(1) for adopting sound accounting policies,
(2)maintaining adequate internal control,
(3)and making fair representations in the financial statements
Management’s responsible 管理當(dāng)局的責(zé)任
management's responsibilities for the fairness of the representations (assertions) in the financial statements carries with it the privilege of determining which disclosures it considers necessary. 包括必要的揭露
Management’s Responsibilities











































審計的責(zé)任與目的(ppt)