审计的责任与目的(ppt)
Audit Responsibilities and Objectives 审计的责任与目的

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.
一般财务报表审计的目地是针对财务报表是否依照一般公认会计原则，允当表达财务状况、经营结果及现金流量表示意见。
Objective of Conducting an Audit of Financial Statements
not an insurer or a guarantor of the fairness of the presentations in the statements,不是担任财务报表允当表达的保证人
the auditor has considerable responsibility for notifying users whether the statements are properly stated.有责任提醒财务报表是否允当表达

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 管理当局的责任
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 管理当局的责任
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











































审计的责任与目的(ppt)