大學審計學總結作業(yè)

1、實訓目的：

主要是彌補審計理論課堂教學“紙上談兵”的不足。通過實訓，使得學生可以將審計基礎知識、，審計基本理論和審計實務有機結合起來，并在“實戰(zhàn)”演練中增強對審計的感性認識，加深對審計過程的了解，熟悉審計基本理論和技能的運用，為將來從事審計、會計工作打下堅實的基礎。

2、實訓內容：

以企業(yè)的年度會計報表為實訓資料，采用風險導向審計模式進行系統(tǒng)操作實驗，包括接受被審計單位的委托，簽訂業(yè)務約定書，編制審計總體策略和具體審計計劃，運用檢查記錄或文件、檢查有形資產、觀察、詢問，函證、重新計算、重新執(zhí)行、分析程序等主要審計程序，收集充分適當的審計證據，編制審計工作底稿。最后對審計證據進行整理、分析、鑒別、匯總，形成恰當的審計意見，并出具審計報告。

3、實訓總結：

兩個星期緊張的審計實訓，時間就這樣在忙碌中匆匆過去了，留給我的都是豐富的經驗和深深的體會。

我們實訓的目的是注重“教學”與“實踐”相結合，提高學生的動手能力，增強對審計知識進一步的理解，培養(yǎng)學生對審計知識的靈活運用以便于在以后的就業(yè)不至于“手慌腳亂”！

在這次實訓中，我深刻地體會到“什么是團隊合作精神”，因為對一個企業(yè)進行審計是一件十分繁重的工作，一個小組必須要有一個有序的分工，然后再綜合大家的工作成果，最后才能做出最后的結果。

我們的實訓總共分為7大模塊，分為：計劃階段審計實務操作；2、銷售與收款循環(huán)的審計；

3、采購與付款循環(huán)的審計；

4、生產與服務循環(huán)的審計；

5、籌資與投資循環(huán)的審計；

6、貨幣資金的審計；

7、審計報考。

由于我們小組的人數較多，為了工作更有效率，所以我們采用了抽簽的方法進行了分組和分配工作，針對前面6個模塊，平均2個小組成員負責一個階段，第7個階段就根據各組的工作底稿等資料進行整理并出具審計報告。

我和另外一位小組成員主要負責第一階段即“計劃階段審計實務操作”。我們“簡單”而似乎又“繁瑣”的實訓步驟開展初步業(yè)務活動，與委托單位簽訂業(yè)務約定書；

2、通過資料，了解被審計單位及其環(huán)境，識別評估其重大錯報風險；

3、針對評估的重大錯報風險計劃實施的程序；

4、初步確定重要性水平與可接受的審計風險；

5、編制總體審計策略與具體審計計劃。

根據實訓的步驟，我們填制的表格有：基本情況表、承接業(yè)務的風險初步評價表、審計業(yè)務約定書、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、識別并評價與審計相關的重要的內部控制的設計并確定其是否得到執(zhí)行、審計風險初步評價表、審計總體工作計劃表。以上表格統(tǒng)稱為“計劃階段審計工作底稿”。我的專業(yè)是審計實務，但這是第一次真正意義上了解到審計是做什么的。懷著一份新鮮和好奇感開始了實訓的第一天。雖然之前有參加過會計模擬手工記賬的實訓，但這次的感覺卻完全不同，尤其是那個工作氛圍，幾乎全靠自己的能力和理解，剛開始時，面對著一堆的委托單位的資料，我竟然有點無從下手的感覺，久久不知如何開始，后來在老師的耐心指導下，開始有了一點頭緒，一個上午4節(jié)課，就在分組，分配工作，和一堆疑問中飛速過去了，但手中的工作還遠遠未達到自己所期望的要求進度。由于上午已經進行了分工，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，但是看到開始有點進步了，雖然只是填了一張基本情況表，但看到成果，感覺很充實！

有了第一天的經驗，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，有一種工作的責任感，團隊合作的精神就更加突出了，如果是自己一個人的話是很困難的，因為一個人的能力畢竟有限。接下來的幾天里，我們幾乎都按照第二天的模式進行。

在第二個星期，6組成員幾乎都把自己負責的工作完成了，由項目經理把各組的工作底稿收上去，并根據第7個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報告誕生了！

經過這些天的審計實訓，是我的審計學知識在實際工作中得到了驗證，并具備了一定的基本實際操作能力。但在取得實效的同時，我也在操作的過程中發(fā)現(xiàn)了自身的許多不足：1、比如自己不夠細心和沒有耐心，經常會因為資料的枯燥而放松自己去想一些不相干的事，以致遺漏了某些細節(jié)，導致后來填表時為了謹慎又要重新看一遍，引起了不必要的麻煩；2、雖然實訓中有老師指導，但是很容易就發(fā)現(xiàn)自己的審計學基礎知識沒有打好，今后還得加強練習。

由于這次的實訓是團體合作的，小組成員間進行了詳細的分工，所以某些模塊我們沒有參與到，自我感覺有點遺憾，因為不同的模塊都是對不同的會計基礎知識進行檢驗的最好結果。雖然這次實訓因為時間關系，沒有克服分崗實訓工作不到位的不完整，不系統(tǒng)的現(xiàn)象，但已經讓我們了解到審計基本要求，掌握從理論到實踐的轉化過程；熟練掌握了審計操作的基本技能，講審計專業(yè)理論知識和專業(yè)實踐有機的結合起來，開闊了我們的視野，增加了我們對審計實踐運作情況的認識，為我們畢業(yè)走上工作崗位奠定了堅實的基礎。

擴展閱讀：審計學總結!

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:①Mostauditevidenceresultsfromtestingasampleofapopulationsuchasaccountsreceivableorinventory.Samplinginevitablyincludessomeriskofnotuncoveringamaterialmisstatement.Evenwithgoodfaith&integrity,auditorscanmakemistakes&errorsinjudgment.②Accountingpresentationscontaincomplexestimates,whichinherentlyinvolveuncertaintyandcanbeaffectedbyfutureevents.Sotheauditorhastorelyonevidencethatispersuasive,butnotconvincing.③Fraudulentlypreparedfinancialstatementsareoftenextremelydifficult,ifnotimpossible,fortheauditortodetect,especiallywhenthereiscollusionamongmanagement.

PCAOB:establishedbySarbanes-OxleyAct,appointedandoverseenbytheSEC.職責: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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