某公司財(cái)務(wù)報(bào)表審計(jì)方法

1、i thoughtauditorslooked atevery bit ofevidence andrecalculatedeverything!, through a 100% audit (no samples) which would require:an army of auditors and enormous audit feestegt1 te1 eg推斷交易和事項(xiàng)賬戶財(cái)務(wù)報(bào)表項(xiàng)目財(cái)務(wù)報(bào)表交易和事項(xiàng)認(rèn)定賬戶余額認(rèn)定列報(bào)和披露認(rèn)定合法性公允性目標(biāo)具體審計(jì)目標(biāo)具體審計(jì)目標(biāo)具體審計(jì)目標(biāo)商品交易和事項(xiàng)庫(kù)存商品賬戶存貨項(xiàng)目資產(chǎn)負(fù)債表交易和事項(xiàng)認(rèn)定賬戶余額認(rèn)定列報(bào)和披露認(rèn)定合法性公允性目標(biāo)具

2、體審計(jì)目標(biāo)具體審計(jì)目標(biāo)具體審計(jì)目標(biāo)確認(rèn)證據(jù)確認(rèn)確認(rèn)證據(jù)證明接受訂單接受訂單發(fā)發(fā) 貨貨收款處理收款處理 債權(quán)回收債權(quán)回收 應(yīng)收帳款應(yīng)收帳款管理管理折扣和退貨折扣和退貨處理處理資源調(diào)度資源調(diào)度計(jì)劃計(jì)劃選擇選擇供應(yīng)商供應(yīng)商簽訂合同簽訂合同驗(yàn)驗(yàn) 收收應(yīng)付帳款應(yīng)付帳款管理管理支支 付付生產(chǎn)計(jì)劃生產(chǎn)計(jì)劃管理管理成本計(jì)算成本計(jì)算庫(kù)存管理庫(kù)存管理固定資產(chǎn)固定資產(chǎn)驗(yàn)收驗(yàn)收固定資產(chǎn)固定資產(chǎn)保全管理保全管理折折 舊舊經(jīng)營(yíng)管經(jīng)營(yíng)管理資料理資料總分類總分類賬戶賬戶業(yè)務(wù)報(bào)業(yè)務(wù)報(bào)告告合合 并并決算決算調(diào)調(diào)整整編制報(bào)表編制報(bào)表和其它披和其它披露資料露資料財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表mdmda a* *其它其它披露文件披露文件 收入循環(huán)收

3、入循環(huán) 采購(gòu)循環(huán)采購(gòu)循環(huán) 生產(chǎn)、資產(chǎn)管理循環(huán)生產(chǎn)、資產(chǎn)管理循環(huán) 其他循環(huán)其他循環(huán) 投資資金籌措投資資金籌措 研究開(kāi)發(fā)活動(dòng)研究開(kāi)發(fā)活動(dòng) 人事人事 法律事務(wù)法律事務(wù)財(cái)務(wù)報(bào)告過(guò)程財(cái)務(wù)報(bào)告過(guò)程 *management discussion analysis p.23p.23p.307p.307control activitiespolicies/procedures that ensure management directives are carried out.range of activities including approvals, authorizations, verification

4、s, recommendations, performance reviews, asset security and segregation of duties.monitoring assessment of a control systems performance over time.combination of ongoing and separate evaluation.management and supervisory activities.internal audit activities.control environmentsets tone of organizati

5、on- influencing control consciousness of its people.factors include integrity, ethical values, competence, authority, responsibility.foundation for all other components of control.information and communicationpertinent information identified, captured and communicated in a timely manner.access to in

6、ternal and externally generated information.flow of information that allows for successful control actions from instructions on responsibilities to summary of findings for management action.risk assessment risk assessment is the identification and analysis of relevant risks to achieving the entitys objectives - forming the basis for determining control activities.all five components must be in placefor a control to be effective.l經(jīng)營(yíng)的效果和效率l財(cái)務(wù)報(bào)告的可靠性l相關(guān)法律法規(guī)的遵守低風(fēng)險(xiǎn)前提下的審計(jì)程序高風(fēng)險(xiǎn)前提下的審計(jì)程序財(cái)務(wù)報(bào)表中的會(huì)計(jì)認(rèn)定基本會(huì)計(jì)資料信賴不信賴有效內(nèi)部控制非有效（評(píng)價(jià)）（評(píng)價(jià)）資料來(lái)源：山浦久司.1999.財(cái)務(wù)審計(jì)論.日本：中央經(jīng)濟(jì)社，p.155p.278核對(duì)核對(duì) 倒推倒推 會(huì)計(jì)記錄會(huì)計(jì)