大學(xué)審計(jì)學(xué)總結(jié)作業(yè)

1、實(shí)訓(xùn)目的：

主要是彌補(bǔ)審計(jì)理論課堂教學(xué)“紙上談兵”的不足。通過實(shí)訓(xùn)，使得學(xué)生可以將審計(jì)基礎(chǔ)知識(shí)、，審計(jì)基本理論和審計(jì)實(shí)務(wù)有機(jī)結(jié)合起來，并在“實(shí)戰(zhàn)”演練中增強(qiáng)對(duì)審計(jì)的感性認(rèn)識(shí)，加深對(duì)審計(jì)過程的了解，熟悉審計(jì)基本理論和技能的運(yùn)用，為將來從事審計(jì)、會(huì)計(jì)工作打下堅(jiān)實(shí)的基礎(chǔ)。

2、實(shí)訓(xùn)內(nèi)容：

以企業(yè)的年度會(huì)計(jì)報(bào)表為實(shí)訓(xùn)資料，采用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式進(jìn)行系統(tǒng)操作實(shí)驗(yàn)，包括接受被審計(jì)單位的委托，簽訂業(yè)務(wù)約定書，編制審計(jì)總體策略和具體審計(jì)計(jì)劃，運(yùn)用檢查記錄或文件、檢查有形資產(chǎn)、觀察、詢問，函證、重新計(jì)算、重新執(zhí)行、分析程序等主要審計(jì)程序，收集充分適當(dāng)?shù)膶徲?jì)證據(jù)，編制審計(jì)工作底稿。最后對(duì)審計(jì)證據(jù)進(jìn)行整理、分析、鑒別、匯總，形成恰當(dāng)?shù)膶徲?jì)意見，并出具審計(jì)報(bào)告。

3、實(shí)訓(xùn)總結(jié)：

兩個(gè)星期緊張的審計(jì)實(shí)訓(xùn)，時(shí)間就這樣在忙碌中匆匆過去了，留給我的都是豐富的經(jīng)驗(yàn)和深深的體會(huì)。

我們實(shí)訓(xùn)的目的是注重“教學(xué)”與“實(shí)踐”相結(jié)合，提高學(xué)生的動(dòng)手能力，增強(qiáng)對(duì)審計(jì)知識(shí)進(jìn)一步的理解，培養(yǎng)學(xué)生對(duì)審計(jì)知識(shí)的靈活運(yùn)用以便于在以后的就業(yè)不至于“手慌腳亂”！

在這次實(shí)訓(xùn)中，我深刻地體會(huì)到“什么是團(tuán)隊(duì)合作精神”，因?yàn)閷?duì)一個(gè)企業(yè)進(jìn)行審計(jì)是一件十分繁重的工作，一個(gè)小組必須要有一個(gè)有序的分工，然后再綜合大家的工作成果，最后才能做出最后的結(jié)果。

我們的實(shí)訓(xùn)總共分為7大模塊，分為：計(jì)劃階段審計(jì)實(shí)務(wù)操作；2、銷售與收款循環(huán)的審計(jì)；

3、采購與付款循環(huán)的審計(jì)；

4、生產(chǎn)與服務(wù)循環(huán)的審計(jì)；

5、籌資與投資循環(huán)的審計(jì)；

6、貨幣資金的審計(jì)；

7、審計(jì)報(bào)考。

由于我們小組的人數(shù)較多，為了工作更有效率，所以我們采用了抽簽的方法進(jìn)行了分組和分配工作，針對(duì)前面6個(gè)模塊，平均2個(gè)小組成員負(fù)責(zé)一個(gè)階段，第7個(gè)階段就根據(jù)各組的工作底稿等資料進(jìn)行整理并出具審計(jì)報(bào)告。

我和另外一位小組成員主要負(fù)責(zé)第一階段即“計(jì)劃階段審計(jì)實(shí)務(wù)操作”。我們“簡單”而似乎又“繁瑣”的實(shí)訓(xùn)步驟開展初步業(yè)務(wù)活動(dòng)，與委托單位簽訂業(yè)務(wù)約定書；

2、通過資料，了解被審計(jì)單位及其環(huán)境，識(shí)別評(píng)估其重大錯(cuò)報(bào)風(fēng)險(xiǎn)；

3、針對(duì)評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)計(jì)劃實(shí)施的程序；

4、初步確定重要性水平與可接受的審計(jì)風(fēng)險(xiǎn)；

5、編制總體審計(jì)策略與具體審計(jì)計(jì)劃。

根據(jù)實(shí)訓(xùn)的步驟，我們填制的表格有：基本情況表、承接業(yè)務(wù)的風(fēng)險(xiǎn)初步評(píng)價(jià)表、審計(jì)業(yè)務(wù)約定書、橫向趨勢分析表、縱向趨勢分析表、比率趨勢分析表、分析性測試情況匯總表、識(shí)別并評(píng)價(jià)與審計(jì)相關(guān)的重要的內(nèi)部控制的設(shè)計(jì)并確定其是否得到執(zhí)行、審計(jì)風(fēng)險(xiǎn)初步評(píng)價(jià)表、審計(jì)總體工作計(jì)劃表。以上表格統(tǒng)稱為“計(jì)劃階段審計(jì)工作底稿”。我的專業(yè)是審計(jì)實(shí)務(wù)，但這是第一次真正意義上了解到審計(jì)是做什么的。懷著一份新鮮和好奇感開始了實(shí)訓(xùn)的第一天。雖然之前有參加過會(huì)計(jì)模擬手工記賬的實(shí)訓(xùn)，但這次的感覺卻完全不同，尤其是那個(gè)工作氛圍，幾乎全靠自己的能力和理解，剛開始時(shí)，面對(duì)著一堆的委托單位的資料，我竟然有點(diǎn)無從下手的感覺，久久不知如何開始，后來在老師的耐心指導(dǎo)下，開始有了一點(diǎn)頭緒，一個(gè)上午4節(jié)課，就在分組，分配工作，和一堆疑問中飛速過去了，但手中的工作還遠(yuǎn)遠(yuǎn)未達(dá)到自己所期望的要求進(jìn)度。由于上午已經(jīng)進(jìn)行了分工，其他組員是沒有理由幫你的，所以下午3節(jié)課，幾乎都在看資料，眼睛看到生疼，十分枯燥，也很累，但是看到開始有點(diǎn)進(jìn)步了，雖然只是填了一張基本情況表，但看到成果，感覺很充實(shí)！

有了第一天的經(jīng)驗(yàn)，第二天就比較容易上手了，一整天都是看資料，填表，討論，研究，有一種工作的責(zé)任感，團(tuán)隊(duì)合作的精神就更加突出了，如果是自己一個(gè)人的話是很困難的，因?yàn)橐粋�(gè)人的能力畢竟有限。接下來的幾天里，我們幾乎都按照第二天的模式進(jìn)行。

在第二個(gè)星期，6組成員幾乎都把自己負(fù)責(zé)的工作完成了，由項(xiàng)目經(jīng)理把各組的工作底稿收上去，并根據(jù)第7個(gè)模塊的工作流程提示，又一次給大家安排了工作，后來在大家的共同努力下，一份聚集眾人努力成果的審計(jì)報(bào)告誕生了！

經(jīng)過這些天的審計(jì)實(shí)訓(xùn)，是我的審計(jì)學(xué)知識(shí)在實(shí)際工作中得到了驗(yàn)證，并具備了一定的基本實(shí)際操作能力。但在取得實(shí)效的同時(shí)，我也在操作的過程中發(fā)現(xiàn)了自身的許多不足：1、比如自己不夠細(xì)心和沒有耐心，經(jīng)常會(huì)因?yàn)橘Y料的枯燥而放松自己去想一些不相干的事，以致遺漏了某些細(xì)節(jié)，導(dǎo)致后來填表時(shí)為了謹(jǐn)慎又要重新看一遍，引起了不必要的麻煩；2、雖然實(shí)訓(xùn)中有老師指導(dǎo)，但是很容易就發(fā)現(xiàn)自己的審計(jì)學(xué)基礎(chǔ)知識(shí)沒有打好，今后還得加強(qiáng)練習(xí)。

由于這次的實(shí)訓(xùn)是團(tuán)體合作的，小組成員間進(jìn)行了詳細(xì)的分工，所以某些模塊我們沒有參與到，自我感覺有點(diǎn)遺憾，因?yàn)椴煌�的模塊都是對(duì)不同的會(huì)計(jì)基礎(chǔ)知識(shí)進(jìn)行檢驗(yàn)的最好結(jié)果。雖然這次實(shí)訓(xùn)因?yàn)闀r(shí)間關(guān)系，沒有克服分崗實(shí)訓(xùn)工作不到位的不完整，不系統(tǒng)的現(xiàn)象，但已經(jīng)讓我們了解到審計(jì)基本要求，掌握從理論到實(shí)踐的轉(zhuǎn)化過程；熟練掌握了審計(jì)操作的基本技能，講審計(jì)專業(yè)理論知識(shí)和專業(yè)實(shí)踐有機(jī)的結(jié)合起來，開闊了我們的視野，增加了我們對(duì)審計(jì)實(shí)踐運(yùn)作情況的認(rèn)識(shí)，為我們畢業(yè)走上工作崗位奠定了堅(jiān)實(shí)的基礎(chǔ)。

擴(kuò)展閱讀：審計(jì)學(xué)總結(jié)!

AAR(Acceptableauditrisk):isameasureofhowwillingtheauditoristoacceptthatthefinancialstatementsmaybemateriallymisstatedaftertheauditiscompleted&anunqualifiedopinionhasbeenissued.Whentheauditordecidesonaloweracceptableauditrisk,itmeansthattheauditorwantstobemorecertainthatthefinancialstatementsarenotmateriallymisstated.ADR=AAR/RMM

AnalyticalProcedure:usecomparisons&relationshipstoassesswhetheraccountbalancesorotherdataappearreasonablecomparedtotheauditor"sexpectations.①AP1：Understandtheclient"sindustry&business(thechangesofthedatacanrepresentimportanttrendsorspecificevents,allofwhichwillinfluenceauditplanning);Assesstheentity"sabilitytocontinueasagoingconcern.②AP2:indicatethepresenceofpossiblemisstatementsinthefinancialstatements(significantunexpecteddifferencesbetweenthecurrentyear"sunauditedfinancialdata&otherdatausedincomparisonsandcommonlycalledunusualfluctuations.Unusualfluctuationsoccurwhensignificantdifferencesarenotexpectedbutdoexist,orwhensignificantdifferencesareexpectedbutdonotexist.Thepresenceofanaccountingmisstatementisonepossiblereasonfortheunusualfluctuation.)③AP3:Reducedetailedaudittests(Whenananalyticalrevealsnounusualfluctuations,thisimpliesthepossibilityofamaterialmisstatementisminimized.Insuchcases,theanalyticalprocedureconstitutessubstantiveevidenceinsupportofthefairstatementoftherelatedaccountbalances,anditispossibletoperformfewerdetailedtestsinconnectionwiththoseaccounts.)

auditopinion:standardsunqualifiedauditreport:Allstatementareincludedinthefinancialstatements;the3generalstandardshavebeenfollowedinallrespectsontheengagement;sufficientappropriateevidencehasbeenaccumulated,andtheauditorhasconductedtheengagementinamannerthatenableshimorhertoconcludethatthe3standardsoffieldworkhavebeenmet;adequatedisclosurehavebeenincludedinthefootnotesandotherpartsofthefinancialstatements;therearenocircumstancesrequiringtheadditionofanexplanatoryparagraphormodificationofthewordingofthereport.

Auditor"sresponsibilities:Theauditorhasaresponsibilitytoplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement,whethercausedbyerrororfraud.Becauseofthenatureofauditevidence&thecharacteristicsoffraud,theauditorisabletoobtainreasonable,butnotabsolute,assurancethatmaterialmisstatementsaredetected.Theauditorhasnoresponsibilitytoplan&performtheaudittoobtainreasonableassurancethatmisstatements,whethercausedbyerrorsorfraud,thatarenotmaterialtothefinancialstatementsaredetected.①Fordetectingmaterialerrors②Fordetectingmaterialfraud③Fordiscoveringillegalacts:illegalactsaredefinedinSAS54asviolationsoflawsorgovernmentregulationsotherthanfraud.Auditorhasresponsibilityfordirect-effectillegalacts,burtheauditorprovidesnoassurancethatindirect-effectillegalactswillbedetected.

Engagementlatter:includingtheengagement"sobjectives,theresponsibilitiesoftheauditor&management,theengagement"slimitations.FORnonpubliccompanies,itissignedbymanagement;forpublicmanagement,signedbytheauditcommittee.Independence

Independenceinfact:existswhentheauditisactuallyabletomaintainanunbiasedattitudethroughouttheaudit.

Independenceinappearance:theresultsofothers"interpretationsofthisindependence.PCAOBprohibitswhileauditing:bookkeeping&otheraccountingservices;financialinformationsystemsdesign&implementation;appraisalorvaluationservices;actuarialservices;internalauditoutsourcing;managementorhumanresourcefunctions;brokerordealerorinvestmentadviserorinvestmentbankerservices;legal&expertservicesunrelatedtotheaudit;others.

Auditcommitteeisaselectednumberofmembersofacompany"sboardofdirectorswhoseresponsibilitiesincludehelpingauditorsremainindependentofmanagement.Itisalsorequiredberesponsiblefortheappointment,compensation,oversightoftheworkoftheauditor.Conflictsarisingfromemploymentrelationships;partnerrotation;ownershipinterests.（AICPA）Rule101independence:Amemberinpublicpracticeshallbeindependentintheperformanceofprofessionalservicesasrequiredbystandardspromulgatedbybodiesdesignatedbycouncil.(relatedfinancialinterestissue;litigationbetweenCPAfirm&client;bookkeeping&otherservices;unpaidfees)

internalControl:1)Asystemofinternalcontrolconsistsofpolicies&proceduresdesignedtoprovidemanagementwithreasonableassurancethatcompanyachievesitsobjectives&goals.[objectives:reliabilityoffinancialreporting;efficiency&effectivenessofoperations;compliancewithlaws®ulations.2)COSOinternalcontrolcomponents:controlenvironment;riskassessment;controlactivities;information&communication;monitoring.3)3typesofdocumentstoobtainIC:narratives,flowcharts;internalcontrolquestionnaires.4)evaluateICimplementation:update&evaluateauditor"spreviousexperiencewiththeentity;makeinquiriesofclientpersonnel;examinedocuments&records;observeentityactivities&operations;performwalkthroughsoftheaccountingsystem.

Materiality:themagnitudeofanomissionormisstatementofaccountinginformationthat,inthelightofsurroundingcircumstances,makesitprobablethatthejudgmentofareasonablepersonrelyingontheinformationwouldhavebeenchangedorinfluencedbytheomissionormisstatement.五步驟:①setpreliminaryjudgmentaboutmateriality②Allocatepreliminaryjudgmentaboutmaterialitytosegments③estimatetotalmisstatementinsegment④estimatethecombinedmisstatement⑤comparecombinedestimatewithpreliminaryorrevisedjudgmentaboutmateriality.

Section404:1)requiresmanagementofallpubliccompaniestoissueaninternalcontrolreportthatincludesthefollowing:astatementthatmanagementisresponsibleforestablishing&maintaininganadequateinternalcontrolstructure&proceduresforfinancialreporting./anassessmentoftheeffectivenessoftheinternalcontrolstructure&proceduresforfinancialreportingasoftheendofthecompany"sfiscalyear.2)reportonICinclude2opinions:theauditor"sopiniononwhethermanagement"sassessmentoftheeffectivenessofinternalcontroloverfinancialreportingasoftheendofthefiscalperiodisfairlystated,inallmaterialrespects./theauditor"sopiniononwhetherthecompanymaintained,inallmaterialrespects,effectiveinternalcontroloverfinancialreportingasofthespecifieddate.Reasonableassurance:Assuranceisameasureofthelevelofcertaintythattheauditorhasobtainedatthecompletionoftheaudit.Auditingstandardsindicatereasonableassuranceisahigh,butnotabsolute,levelofassurancethatthefinancialstatementsarefreeofmaterialmisstatementTheconceptofreasonable,butnotabsolute,assuranceindicatesthatauditorisnotaninsurerorguarantorofthecorrectnessofthefinancialstatements.Thus,anauditthatisconductinaccordancewithauditingstandardsmayfailtodetectamaterialmisstatement.Reason:①M(fèi)ostauditevidenceresultsfromtestingasampleofapopulationsuchasaccountsreceivableorinventory.Samplinginevitablyincludessomeriskofnotuncoveringamaterialmisstatement.Evenwithgoodfaith&integrity,auditorscanmakemistakes&errorsinjudgment.②Accountingpresentationscontaincomplexestimates,whichinherentlyinvolveuncertaintyandcanbeaffectedbyfutureevents.Sotheauditorhastorelyonevidencethatispersuasive,butnotconvincing.③Fraudulentlypreparedfinancialstatementsareoftenextremelydifficult,ifnotimpossible,fortheauditortodetect,especiallywhenthereiscollusionamongmanagement.

PCAOB:establishedbySarbanes-OxleyAct,appointedandoverseenbytheSEC.職責(zé):Providesoversightforauditorsofpubliccompanies;establishesauditing&qualitycontrolstandardsforpubliccompanyaudits;performsinspectionsofthequalitycontrolsatauditfirmsperformingthoseaudits.ThePCAOBconductsinspectionsofregisteredaccountingfirmstoassesstheircompliancewiththerulesofthePCAOBandSEC,professionalstandards,andeachfirm"sownqualitycontrolpolicies.ThePCAOBrequiresannualinspectionsofaccountingfirmsthatauditmorethan100issuersandinspectionsofotherregisteredfirmsatleastonceeverythreeyears.

Testsofcontrols:1)theprocedurestotesteffectivenessofcontrolsinsupportofareducedassessedcontrolrisk.2)proceduresfortestsofcontrols:makeinquiriesofappropriateclientpersonnel;examinedocuments,records,reports;observecontrol-relatedactivities;reperformclientprocedures.3)extent:Theextenttowhichtestsofcontrolsareapplieddependsonpreliminaryassessedcontrolrisk.Iftheauditorwantsalowerassessedcontrolrisk,moreextensivetestsofcontrolsareapplied,bothintermsofthenumberofcontrolstestedandtheextentofthetestsforeachcontrol.Whenauditorsplantouseevidenceabouttheoperatingeffectivenessofinternalcontrolobtainedinprioraudits,SAS110requiresthemtotesttheireffectivenessatleasteverythirdyear.Ifauditorsdeterminethatakeycontrolhasbeenchangedsinceitwastested,theyshouldtestitinthecurrentyear.

WorkingPapers:istheprincipalrecordofauditingproceduresapplied,evidenceobtained,andconclusionsreachedbytheauditorintheengagement.Itshouldincludeallinformationtheauditorconsidersnecessarytoadequatelyconducttheauditandtoprovidesupportfortheauditreport.①Purposes(abasisforplanningtheaudit;arecordoftheevidenceaccumulated&theresultsofthetests;datafordeterminingthepropertypeofauditreport;abasisforreviewbysupervisors&partners)②ownershipofauditfiles③confidentialityofauditfiles④requirementsforretentionofauditdocumentation(publiccompany≥7years;privatecompany≥5years)⑤contents(permanent¤tfiles)

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