第二章审计目标ppt课件.ppt

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1、AuditObjectivesandResponsibilitiesChapter22021/8/81niexj在开始学习如何执行审计之前，有必要先理解审计总体目标(theoverallobjectives)、审计师在执行审计中的责任和审计师应当实现的具体目标(thespecificobjectives)。没有对这些内容的理解，在审计过程中，计划和收集审计证据就不具有相关性。2021/8/82niexj2.1ObjectiveofConductinganAuditofFinancialStatementsJu

2、stasitisimpossiblenottotastethehoney(orthepoison)thatfindsitselfatthetipofthetongue,soitisimpossibleforagovernmentservantnottoeatup,atleast,abitoftheking'srevenue.Justasfishmovingunderwatercannotpossiblybefoundouteitherasdrinkingornotdrinkingwater,sogovernme

3、ntservantsemployedinthegovernmentworkcannotbefoundout(while)takingmoney(forthemselves).(R.P.Kangle1972,p.91)2021/8/83niexj2.1ObjectiveofConductinganAuditofFinancialStatementsTheprimaryobjectiveoftheauditistoexpressanopiniononthefinancialstatements.2021/8/84n

4、iexj《中国注册会计师执业准则第1101号》（第二章第四条）规定：财务报表审计的目标是注册会计师通过执行审计工作，对财务报表的下列方面发表审计意见：（1）财务报表是否按照适用的会计准则和相关会计制度的规定编制；（2）财务报表是否在所有重大方面公允反映被审计单位的财务状况、经营成果和现金流量。2021/8/85niexjSAS1(StatementsonAuditingStandards)statesTheobjectiveoftheordinaryauditoffinancialstatementsbythe

5、independentauditoristheexpressionofanopiniononthefairnesswithwhichtheypresentfairly,inallmaterialrespects,financialposition,resultsofoperations,anditscashflowsinconformitywithgenerallyacceptedaccountingprinciples.2021/8/86niexj2.1ObjectiveofConductinganAudit

6、ofFinancialStatementsWhentheauditorconcludesthatthefinancialstatementsareunlikelytomisleadaprudentuser,theauditorgivesanauditopinionontheirfairpresentationandassociateshisorhernamewiththestatements.Iffactssubsequenttotheirissuanceindicatethatthestatementswer

7、eactuallynotfairlypresented,theauditorislikelytohavetodemonstratetothecourtsorregulatoryagenciesthatheorsheconductedtheauditinapropermanneranddrewreasonableconclusions.2021/8/87niexj2.1ObjectiveofConductinganAuditofFinancialStatementsAlthoughnotaninsurerorag

8、uarantorofthefairnessofthepresentationsinthestatements,theauditorhasconsiderableresponsibilityfornotifyinguserswhetherthestatementsareproperlystated.Iftheauditorbelievesthatthestatementsarenotfa