5.4 Auditing responsibility of certified public accountants在线视频

各位同学 大家好
Hello, everyone!

欢迎来到《审计学》课堂
Welcome to the class of "auditing".

今天我们要学习的知识点是
Today we are going to learn the knowledge point

管理层责任与注册会计师的审计责任
"management responsibility and audit responsibility of certified public accountants".

在财务报表审计当中
In the audit of financial statements,

被审计单位管理层和注册会计师
the management of the auditees and the certified public accountants

承担着不同的责任
assume different responsibilities,

两者之间是不能够混淆和替代的
and they cannot be confused and replaced.

所以明确划分各自的责任
Therefore, a clear division of responsibilities

不仅有助于被审计单位管理层
will not only help the management of the auditee

和注册会计师认真履行各自的职责
and the certified public accountants earnestly perform their respective duties

为财务报表及其审计报告的使用者
and provide useful economic decision-making information

提供有用的经济决策信息
for users of the financial statements and audit reports,

还有助于保护相关各方的正当权益
but also help protect the legitimate rights and interests of the parties concerned.

所以我们这一部分重点讲三个问题
Therefore, this part focuses on three issues.

第一个 被审计单位管理层和治理层的责任
The first is the responsibility of the management and governance layer of the auditee;

第二个注册会计师的责任
Second, the responsibility of certified public accountants;

最后一个问题是管理层责任
The last problem is the relationship between management responsibility

与注册会计的责任的关系
and the responsibility of the registered accountant.

首先来讲第一个问题
Let's start with the first issue:

被审计单位管理层和治理层的责任
the responsibility of the management and governance of the company being audited.

那么管理层和治理层对报表的责任
Responsibility to report on the management and management layer,

我们需要首先强调
we need to first emphasized

企业的所有权和经营权分离之后
the separation of ownership and management of the enterprise,

经营者负责企业的日常经营管理
the operator is responsible for the daily management

并承担受托责任
of the business and fiduciary responsibility,

管理层通过编制财务报表
management through the preparation of financial statements

反映受到责任的履行情况
reflect the implementation of fiduciary duty,

为了借助公司内部之间的权力平衡
in order to use within the company to ensure that the balance of power and restriction relationship

和制约关系来保证财务信息的质量
between the quality of financial information,

现代公司治理结构往往要求
modern corporate governance structure is often require

治理层对管理层编制财务报表的过程
governance process of preparation of financial statements for management

实施一个有效的监督
to implement an effective supervision

所以在被审计单位治理层的监督下
and so on under the supervision of the auditees governance layer,

按照适用的财务报表编制基础
It is the responsibility of the management

编制财务报表
of the auditee to prepare

是被审计单位管理层的责任
the financial statements in accordance

是我们特别强调
with the applicable financial statement basis.

按照适用的财务报表编制基础
It is the responsibility

编制财务报表
of the management of the auditee to prepare the financial statements

是被审计单位管理层的责任
in accordance with the applicable financial statement basis.

它要认真履行这一责任
In order to fulfill this responsibility seriously,

我们就有这么几个要求
we have several requirements:

第一个 选择适用的财务报表编制基础
first, select the applicable basis for the preparation of financial statements.

管理层应当根据会计主体的性质
The management shall select the applicable accounting standards

和财务报表的编制目的
and relevant accounting systems

选择适用的会计准则和相关会计制度
according to the nature of the accounting entity and the purpose

按照编制的目的
of preparing the financial statements.

我们的报表还可以分为
According to the purpose of preparation,

通用目的和特殊目的两种
our statements can also be divided into general purpose and special purpose.

前者是为了满足范围广泛的
The former is to meet the common information needs

使用者的共同信息需要
of a wide range of users,

比如说为公布目的而编制的财务报表
such as financial statements prepared for the purpose of publication,

比如上市公司年报
such as annual reports of listed companies.

后者是为了满足特定信息使用者的信息需要
The latter is to meet the information needs of specific information users.

相应的编制和列报财务报表
The accounting standards and relevant accounting systems

所适用的会计准则和相关的会计制度
applicable to the preparation and presentation of financial statements

也会有所不同
will vary accordingly,

所以被审计单位应该做出一个正确的选择
so the auditees should make a correct choice.

第二个是选择和运用恰当的会计政策
The second is to choose and apply appropriate accounting policies.

那什么叫会计政策呢
What do you mean by accounting policy?

就是指企业在会计确认计量和报告当中
It refers to the principle basis and accounting treatment method

所采用的原则基础和会计处理方法
adopted by the enterprise in accounting confirmation measurement and report,

所以管理层应当根据企业的具体情况
so the management should choose and apply appropriate accounting policies

选择和运用恰当的会计政策
according to the specific situation of the enterprise.

第三个方面
The third aspect is that the management

就是管理层要根据企业的具体情况
should make a reasonable accounting estimate

做出一个合理的会计估计
according to the specific situation of the enterprise.

那什么叫会计估计
What does that call accountant estimate?

会计估计就是指企业对其结果
An accounting estimate is a judgment

不确定的交易和事项
made by a business

以最近可利用的信息为基础
on the basis of recently available information

所做的这么一个判断
for transactions and events whose outcome is uncertain.

比如说我们报表当中存在大量的会计估计
For example, there are a large number of accounting estimates in our statements:

固定资产预计使用年限
the estimated useful life of fixed assets,

还有净残值都需要去估计
the net salvage value,

应收账款的可回收金额
the recoverable amount of accounts receivable,

还有存货的可变现净值
the net realizable value of inventories,

还有我们的预计负债金额
and the estimated amount of liabilities.

都是需要管理层根据企业的实际情况
All these require the management to make reasonable accounting estimates

去做出合理的会计估计
according to the actual situation of the enterprise.

我们管理层明确他的责任之后
After clarifying the responsibilities of the management,

我们接下来就要了解
we need to understand how to ensure that

我们如何去保证管理层能够很好地
the management can perform the responsibility

履行编制报表的职责
of preparing the financial statements.

所以管理层用来设计实施维护
Therefore, it is very important for the management

与财务报表相关的内控制度非常重要
to design, implement and maintain the internal control system related to the financial statements.

那个内控制度有助于保证报表不存在
The internal control system

由于舞弊或错误而导致的重大错报
helps to ensure that there is no material misstatement

并且通过签署财务报表
caused by fraud or error in the statements,

可以确认这一责任
and the signing of financial statements can confirm this responsibility.

所以在实践当中需要不断根据具体情况
Therefore, in practice, the internal control system needs to be

对财务呈报内控制度进行完善和改进
constantly improved and improved according to specific situations.

所以为什么我们强调
This is why we emphasize

对内控的审计对内控的测试
the audit of internal control and the testing of internal control.

内控的存在有助于管理层
The presence of internal controls helps the management

履行他的财务报表编制职责
to perform its financial statement preparation duties.

接下来我们看一下
Next let's look at

注册会计师的审计责任有哪些
the audit responsibilities of certified public accountants.

首先要明确什么是注册会计师
First of all, it should be clear what is the audit responsibility

对财务报表的审计责任
of the certified public accountant to the financial statements.

我们的审计准则规定
According to auditing standards,

对财务报表发表审计意见
it is the responsibility of certified public accountants

是注册会计师的责任
to express audit opinions on financial statements.

注册会计师作为一个独立的第三方
As an independent third party,

它要收集审计证据
certified public accountants should collect audit evidence,

通过实质性程序去收集
collect audit evidence through substantive procedures,

然后发表恰当的审计意见
and then issue appropriate audit opinions.

这样当有利于提高报表的可信赖程度
This is conducive to improving the reliability of the statements,

因此发表意见是审计师的责任
so it is the auditor's responsibility to express an opinion.

我们要特别强调
In particular, we want to emphasize what the auditor should do

为了履行这一职责
in order to fulfill this responsibility.

我们审计师应该做什么
The auditor shall

应当遵守职业道德规范
comply with the code of ethics,

按照审计准则的规定计划和实施审计工作
plan and carry out the audit work in accordance with the provisions of the audit standards,

获取充分适当的审计证据
obtain sufficient and appropriate audit evidence,

然后根据获取的审计证据
and then draw reasonable audit conclusions

去得出合理的审计结论
based on the obtained audit evidence, a

进而发表恰当的审计意见
nd then issue appropriate audit opinions.

所以注册会计师通过签署审计报告
So the CPA confirms his responsibility

来确认他的责任
by signing the audit report.

当然我们这里还要强调就是
Of course, we also want to emphasize here is that

注册会计的审计只能合理保证
the registered accountant's audit can only reasonably ensure that

报表不存在重大错报
the statements are free from material misstatement,

所以我们在强调注册会计师审计责任的时候
so when we emphasize the CPA's audit responsibility,

一定要记住 我们只能是合理保证
we must remember that we can only be a reasonable guarantee,

而不是绝对保证
not an absolute guarantee.

对我们注册会计师来讲
For us certified public accountants,

我们履行责任有什么样的具体要求呢
what specific requirements do we have to fulfill our responsibilities?

为了实现对财务报表不存在
In order to achieve reasonable assurance that

重大错报漏报的合理保证
there is no material misstatement or omission in the financial statements,

我们在整个审计过程当中需要遵循这些原则
we need to follow these principles throughout the audit process.

第一个你要遵守职业道德规范
First, you have to follow the code of ethics.

所以注册会计师应当要
All certified public accountants shall abide by the relevant code of professional ethics,

遵守相关的职业道德规范
abide by the principle of independence,

恪守独立客观公正的原则
objectivity and impartiality,

保持专业胜任能力和应有的职业关注
and maintain their professional competence and due professional attention.

当然在执业过程当中要对信息进行保密
Of course, the information should be kept confidential during the practice.

第二 要遵循审计准则
Second, we must follow auditing standards.

我们的工作一定要按照审计准则的规定来实施
Our work must be implemented in accordance with the auditing standards.

所以审计准则为我们注册会计师
Audit standards provide a very good standard

执行审计服务质量
for the certified public accountant

提供一种非常好标准
to evaluate the quality of audit services.

对注册会计师在某一审计领域的责任
It makes a clear standard for the objectives

所需要达到的目标和核心要求等等
and core requirements of the certified public accountant

都做了一个明确的规范
in a certain audit field.

因此注册会计师应当按照审计准则的规定
Therefore, the certified public accountant should carry out the audit work

来执行审计工作
according to the provisions of the audit standards,

这样可以保证审计质量
which can ensure the audit quality

维护公众利益
and protect the public interest.

我们还要怎么样
What else can we do?

还要遵守质量控制准则
Also follow the quality control guidelines.

我们已经发布了两项质量控制准则
We have issued two quality control standards

5101号和1121号
- No. 5101 and No. 1121,

所以前者是从会计事务所层面
so the former is a standard from the accounting firm level,

进行一个规范
which is applicable

适用于包括历史财务信息审计业务
to all businesses

在内的各项业务
including historical financial information audit.

后者从执行审计项目的负责人层面进行规范
The latter is only applicable

仅适用于历史财务信息审计业务
to historical financial information audit business.

所以这两项准则联系密切
Therefore, these two criteria are closely related.

前者是后者制定的依据
The former is the basis of the latter.

总之我们应该遵循这两项准则的一些规定
In short, we should abide by some provisions of these two guidelines.

最重要的一点
The most important point is that

我们在审计过程当中要合理运用职业判断
we should use the professional judgment reasonably in the audit process.

审计中的职业判断是什么呢
What is the professional judgment in the audit?

就是指我们的审计师在审计准则的框架下
It means that our auditors, within the framework of auditing standards,

运用专业知识和经验
use their professional knowledge

在备选方案中作出决策
and experience to make decisions in alternative plans.

被审计单位的具体情况是千差万别的
The specific situation of the audited entity is very different,

所以审计准则不可能针对所有
so it is impossible for the auditing standards

可能遇到的情况制定相应的审计程序
to formulate corresponding review procedures for all possible situations.

所以在审计过程当中
In the process of audit,

审计师他运用职业判断
it is very important for auditors

去实施审计程序显得至关重要
to use professional judgment to implement audit procedures.

还有一个就是要保持职业怀疑态度
There is also to maintain professional skepticism.

什么职业怀疑态度
What professional skepticism?

职业怀疑是一种批判的精神
Professional doubt is a kind of critical spirit

是一种质疑的精神
and a kind of questioning spirit.

用一种质疑和批判的精神
To treat audit evidence

对待审计证据
in a questioning and critical spirit,

审计师不应该假定管理层是不诚实的
auditors should not assume that management is dishonest,

但是我们也要考虑他不诚实的可能性
but we should also consider the possibility of dishonesty,

所以这点很重要
which is very important.

就是我们一定要凭证据说话
We must speak on the basis of evidence.

不要放过有瑕疵的审计证据
We must not let go of defective audit evidence

不要想放过相互矛盾的审计证据
or contradictory audit evidence.

如何保证我们注册会计师遵守职业道德
How to ensure that certified public accountants abide by professional ethics,

按照审计准则的规定获取审计证据
obtain audit evidence in accordance with audit standards,

然后得出合理的审计结论呢
and then draw reasonable audit conclusions?

我们就需要被审计单位的内部质量控制制度
We need the internal quality control system of the auditee

以及审计师的个人的自律
and the self-discipline of the auditor.

最后一个问题是管理层责任
The last problem is the relationship between

和注册会计师责任的关系
management responsibility and CPA responsibility.

应该说报表编制和报表审计
It should be said that the preparation of financial statements and the audit of financial statements

是财务信息生成链条上的不同环节各司其责
are the responsibilities of each department in different links of the financial information generation chain.

注册会计师对报表的审计
The CPA's audit of financial statements

他不能够减轻被审计单位管理层
cannot relieve the responsibilities of the management

和治理层的责任
and management of the audited unit.

同理 被审计单位
In the same way, the audited unit

也不能够因为作假造假
shall not be allowed to make false statements.

审计师没有发现
The auditor did not find out that

审计师将其推给被审计单位
the auditor pushed it to the auditee,

因为发现错报漏报并签署正确的审计意见
because it is the responsibility of our certified public accountant

是我们注册会计师的责任
to find out the misstatement and sign the correct audit opinion.

所以有些法律法规要求
Therefore, some laws and regulations require that the management and the management

管理层和治理层对报表的编制承担责任
take responsibility for the preparation of the statements,

这样有利于从源头上保证
which is conducive to ensuring

财务信息的质量
the quality of financial information from the source.

管理层治理层作为内部人员
As an internal person, the management and governance layer

他对企业状况更了解
have a better understanding of the situation of the enterprise,

所以更能做出恰当的判断
so they can make more appropriate judgments.

所以管理层和治理层
Therefore, the management and governance layer

理应对编制报表承担完全的责任
should take full responsibility for the preparation of statements.

如果报表存在重大错报
If there are major misstatements in the statements,

而注册会计师通过审计
and the certified public accountant fails to find them through the audit,

没有能够发现
nor can he reduce the responsibilities

也不能够因为报表已经经过审计
of the management and the management

而减轻管理层和治理层的责任
because the statements have been audited.

相应的我们还要强调
Accordingly, we should also emphasize that

注册会计的责任也并不能因为
the responsibility of the registered accountant

财务报表是管理层编制的就得到减轻
cannot be reduced because the financial statements are prepared by the management.

总而言之 各负其责
In a word, each should take his own responsibility.

好的 同学们
OK, students,

第四个知识点就学到这里
this is the whole content of the fourth knowledge point,

谢谢大家
thank you!