审计学（中文）_23 完成审计

完成审计 第五部分 第23章 好的回顾不仅仅 是检查工作底稿 Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il

Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 23 好的回顾不仅仅 是检查工作底稿 第五部分 (第23章）

学习目标 目标23 -1 回顾或有负债 目标23-2 L Objective 23-3 得到并评价客户律师的信函 对期后事项的评估. 目标23-4 目标23-5 设计并执行审计中证据 合并收集的审计证据 收集的最后步骤 评估审计结果 目标23-6 Obiective 23-7 和审计委员会以及管理层 如审计报告公布并影响,确定审计责任. 进行有效的沟通 Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il

Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 目标 23 - 1 回顾或有负债. 学习目标 目标 23 - 2 得到并评价客户律师的信函.. 对期后事项的评估. 目标 23 - 4 设计并执行审计中证据 收集的最后步骤. 目标 23 - 5 合并收集的审计证据, 评估审计结果. 目标 23 - 6 和审计委员会以及管理层 进行有效的沟通. Objective 23 - 7 如审计报告公布并影响，确定审计责任. Objective 23 - 3

或有负债 或有负债是由于现有的交易产生的对 某一方的将来可能的负债. Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il

Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 或有负债 或有负债是由于现有的交易产生的对 某一方的将来可能的负债

定的或有负债影响审计人员: 由于侵犯专利权产品质量负债,已经其他行为 所产生的或有负债 ·所得税争议 产品保证 应收票据折让 负债担保 Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il

Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 一定的或有负债影响审计人员: • 由于侵犯专利权,产品质量负债，已经其他行为 所产生的或有负债 • 所得税争议 • 产品保证 • 应收票据折让 • 负债担保

发现或有负债的审计程序 管理层关于或有负债的获得. 最近几年的所得税报告记录 察看股东和管理层会议的文件, 是否有或有诉讼的记录 continued Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il

Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 发现或有负债的审计程序 管理层关于或有负债的获得. 最近几年的所得税报告记录. 察看股东和管理层会议的文件， 是否有或有诉讼的记录. continued

发现或有负债的程序 continued 分析本期的法律费用,察看法律建议的发票和文件 获得主要律师的信函 察看可能带来负债的工作底稿. Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il

Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 分析本期的法律费用，察看法律建议的发票和文件. 获得主要律师的信函. 察看可能带来负债的工作底稿. 发现或有负债的程序 continued

图232 BANERGEE BUILDING CO 409 Lane Drive Buffalo, New York 10126 5th Street Ne January 26, 2000 k, New york 10023 Our auditors, Clarrett Co, CPAs(1133 Broadway, New York, New York 10019), are conducting an audit of our fi for the fiscal year ended December 31, 1999. 典型的 th respect 律师函 the completion of their audit, which is anticipated to be on or about February 13,200 Please provide to our auditor (1)Such explanation, if any, that you ginning of this fiscal year through (2)Such explanation, if any, that you co h the date volvinssary to supplement the listed pplement the listing of ch your views may differ from those stated and an identification of the igation, claim, and assessment or a an explanation of those matters as to which your views may differ from thos We understand tha ania l statement disclosure, you have feted possible daim or ble clai dards No 5 Please specifically identify the of and reasons for any limitations in your response. Caut gona Clark Jones, Pres Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il

Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 典型的 律师函 图 23-2

Balance sheet Audit Report Date SUBSEQUENT DISCOVERY OF SUBSEQUENT EVENTS FACTS Requires Adjustment Original event took place before audit report date Transaction or event took place before the balance Auditor discovered event sheet date after the audit report date. An event or transaction If auditor had known of occurred between balance facts existing on th sheet and audit report date balance sheet date he or that affects the valuation of she would have required the original transaction adjustment or issued a different。 pinion REQUIRES DISCLOSURE REQUIRES RECALL OF FINANCIAL STATEMENTS An event or transaction that occurred between balance sheet and audit report date is so significant that it requires disclosure even though it does not directly affect current period transactions Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il

Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc

Types of Who v When Review Does one Purpose In-charge review Audit partner review Independent review Peer review Arens, Loebbecke, Auditing, &/E o2000 by Prentice Hall, Il

Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. Types of Who When Review Does Done Purpose In-charge review Audit partner review Independent review Peer review

念 执行最终的分析性程序 评价持续经营假设 获得管理责任书 在年度报告中获得其他信息

Arens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. 执行最终的分析性程序 评价持续经营假设 获得管理责任书 在年度报告中获得其他信息