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ID:51617108
大小:85.50 KB
页数:26页
时间:2020-03-26
《Auditing审计学 基于环境变化的概念Ritterch05.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、CHAPTER5INTERNALCONTROLOVERFINANCIALREPORTINGCommentontheQualityofanOrganization’sInternalControlsThequalityofanorganization'sinternalcontrolsaffectsnotonlythereliabilityofitsfinancialreporting,butalsoitsabilitytomakegooddecisionsandstayinbusinessInternalcontrolprocessesmusteffectivelyaddress
2、risksthatarepresentintheindustryandintheorganizationAuditorsgainanunderstandingoftheirclient'scontrolsysteminordertoBetterunderstandtheclient,itsrisks,andhowitmanagesthoserisksAssesscontrolriskandidentifytypesofmostlikelymisstatementsPlanextentofsubstantivetestingneededReportoneffectivenessof
3、internalcontrols(publicly-heldcompanies)DefineInternalControlsInternalcontrolsisaprocessdesignedtoprovidereasonableassuranceofachievingthefollowing:GeneratingreliablefinancialaccountinginformationSafeguardingassetsComplyingwithapplicablelawsandregulationsOperatingefficientlyandeffectivelyRevi
4、ewtheNeedforControlControlispartofcorporategovernancewherebytheownersandcreditorsofanorganizationexertcontrolandrequireaccountabilityforitsresourcesGovernancebeginswithstockholders,whodelegatecertainresponsibilitiestotheboardofdirectorsandinturntomanagementThatdelegationmustoccurwithinaframew
5、orkofcontrolandaccountabilityThecontrolsystemexiststoensurethatResponsibilitiesareproperlyidentifiedTasksareassignedinaccordancewithresponsibilitiesandaccountabilityWhoisInterestedinanOrganization'sControlSystem?BoardofdirectorsandtheauditcommitteeManagementRegulatorsInternalandexternalaudito
6、rsSuppliersandcustomersInvestorsandcreditorsCustomersorothersusingtheWebforcommerceDiscusstheIntegratedAuditTheSarbanes-OxleyActof2002requirespubliclyheldcompaniestoreportontheeffectivenessoftheirinternalcontrolsoverfinancialreportingThePublicCompanyAccountingOversightBoardrequiresexternalaud
7、itorstoperformanintegratedauditoftheeffectivenessofinternalcontrolsandfinancialreportingInessence,theauditormustattesttoboththefinancialstatementsandmanagement'sassertionsregardingtheeffectivenessofinternalcontrolsoverfinancialreportingReview
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