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14.1 Internal control of financing activities课程教案、知识点、字幕

同学们 大家好
Hello everyone!

我们下面来学习
Let's learn

第十四章 筹资与投资循环审计的
the major misstatement risks of financing activities
in Chapter 14

筹资活动的重大错报风险
of Financing and Investment Cycle Audit.

筹资活动的重大错报风险主要产生于
The major misstatement risks of financing activities are mainly generated

以下七个方面分别是
in the following seven aspects, respectively

第一 管理层舞弊风险
(1) Management fraud risk

第二 员工舞弊风险
2) Employee fraud risk

第三 经营流程风险
(3) Business process risk

第四 会计政策风险
(4) Accounting policy risk

第五 会计估计风险
(5) Accounting estimate risk

第六 信息处理风险
(6) Information processing risk

第七 信息披露风险
(7) Risk of information disclosure.

我们下面就具体来学习每一种风险
Let's learn how each risk

是如何导致筹资活动产生重大错报风险
leads to the risk of major misstatement in financing activities.

首先我们来学习
First of all, let's learn

管理层舞弊风险是如何导致
how the risk of management fraud leads to

筹资活动产生重大错报风险的
the risk of major misstatement in financing activities.

管理层舞弊风险可以分为两小块
The risk of management fraud can be divided into two parts.

第一块 上市公司管理层舞弊风险
The first part is the risk of management fraud of listed companies,

它主要表现为低估债务 高估权益
which mainly shows that they underestimate debt and overestimate equity.

第二块 非上市公司管理层舞弊风险
The second part is the risk of management fraud of unlisted companies,

它通常表现为高估债务或低估权益
which usually shows that they overestimate debt or underestimate equity.

一般来说对于负债
Generally speaking, for liabilities,

上市公司管理层出现的错报
the management of listed companies

主要是低估错报
underestimates the misstatement

倾向于少计负债
and tends to understate liabilities.

少计负债它的通常做法
The common practice of understating liabilities

是将实际已借款不记入会计记录
is to exclude actual borrowings from the accounting records.

例如 董事会批准的借款未记入
For example, borrowings approved by the board of directors have not been recorded;

或者说 得到银行证实的借款未记入
borrowings confirmed by the bank have not been recorded;

还有 有租金支出的融资负债未记入
financing liabilities with rent expenditure have not been recorded;

另外通过关联方拆借的资金未记入
funds borrowed through related parties have not been recorded.

这些都表现为是低估债务
It's all about underestimating debt.

第二 员工舞弊风险
Second, the risk of employee fraud.

员工舞弊风险导致企业筹资活动
There are three reasons for the risk of major misstatement of corporate financing

产生重大错报风险的原因有三个方面
activities caused by the risk of employee fraud.

它们分别是
They are:

第一块 不恰当的处理投资
Improper handling of investments.

第二块 将投资收益占为己有
Take investment income as existing.

第三块 将有价证券侵占
Misappropriation of securities.

在投资与筹资循环中
In the cycle of investment and financing,

员工可能利用内部控制的漏洞
employees may take advantage of the loopholes of internal control

或管理上的疏忽大意
or the negligence of management

不恰当的处理投资
to improperly deal with the investment,

将投资收益占为己有
occupy the investment income as existing,

或直接将有价证券侵占
or directly misappropriate the securities.

这样企业与筹资活动有关的财务报表项目
In this way, the financial statement items related to the financing activities of the enterprise

就没有真实反映出筹资业务的实质
do not really reflect the essence of the financing business,

由此就有可能产生出重大错报风险
resulting in the risk of major misstatement

第三 经营流程风险
Third, business process risk.

经营流程风险导致的筹资活动
The risk of major misstatement of financing activities

重大错报风险表现为两类
caused by business process risk can be divided into two categories

第一类是筹资计划风险
The first is financing plan risk,

它主要表现为合理的项目
which is shown as reasonable project

不合理的筹资
and unreasonable financing.

同学们如何理解呢
How do you understand?

这体现为在筹资流程中
This is reflected in: in the financing process,

由于未能正确计划和预算资金的数额
due to the failure to correctly plan and budget the amount of funds,

导致筹资过多或过少
resulting in too much or too little financing,

进而影响企业的资本结构
thus affecting the capital structure of the enterprise.

在使用资金的过程中
In the process of using funds,

未能平衡现金流量
it fails to balance the cash flow,

无法按期偿还利息或违法贷款条款
fails to repay the interest on schedule or violates the terms of the loan,

以致被强制提前还贷
so that it is forced to repay the loan in advance,

而出现持续经营的困难
resulting in continuous operation difficulties.

这就是筹资计划风险
This is the financing plan risk.

第二类 由经营风险导致的筹资活动
The second type of major misstatement of financing activities

重大错报风险
caused by business process risk

表现为筹资授权审批风险
is shown as: risk of financing authorization approval

它可以概括为不合理的项目合理的筹资
.It can be summarized as unreasonable project and reasonable financing.

这主要是由于筹资 投资等等
This is mainly due to the improper authorization

授权审批不适当而导致的风险
and approval of financing and investment.

接下来我们再来学习
Next, let's learn

导致筹资活动重大错报风险
the fourth risk

来源的第四项风险
that causes major misstatement of financing activities:

会计政策风险
accounting policy risk.

会计政策风险可以分为两大类
Accounting policy risk can be divided into two categories.

第一类是金融资产的会计政策风险
The first is the accounting policy risk of financial assets,

它主要包括金融资产的分类
which mainly includes the risk caused by the classification,

确认与计价方面导致的风险
recognition and valuation of financial assets

第二个 长期股权投资收益的成本法
The second is the risk caused by the choice of cost method

与权益法的选择导致的风险
and equity method

第二项的是金融负债的会计政策风险
The second is the accounting policy risk of financial liabilities,

这一块又可以分为两类
This part can be divided into two types

导致出来的会计政策风险
of accounting policy risks

分别是借款利息计提不当
the accounting policy risk

导致的会计政策风险
caused by the improper accrual of loan interest

第二个是债券摊销计提不当
and the accounting policy risk

而导致出来的会计政策风险
caused by
the improper accrual of bond amortization.

金融资产的分类 计价
The classification and valuation of financial assets,

借款利息 股息的计提
the accrual of loan interest and dividend

长期股权投资的计价等等
and the valuation of long-term equity investment

都是筹资与投资循环中会经常遇到的风险
are all risks in the financing and investment cycle

这就需要我们要高度关注会计政策风险
This requires us to pay close attention to the risk of accounting policy.

我们再来学习导致筹资活动
Let's learn the fifth risk that

重大错报风险来源的第五项风险
causes major misstatement of financing activities: accounting estimation risk.

会计估计风险
accounting estimation risk.

所谓会计估计风险主要是指
The risk of accounting estimation mainly refers to

企业对会计估计作出不适当的判断
the improper judgment made by enterprises on accounting estimation

在筹资活动中主要表现出来的会计估计风险
In the financing activities, the main accounting estimation risk

体现为企业必须对金融资产的
is that the enterprise must estimate

期末减值做出估计
the end of the financial assets impairment

不得多提或少提减值准备
and shall not make more or less provision for impairment

如果企业对金融资产的期末减值
If the enterprise does not make a correct accounting estimate

没有做出正确的会计估计
for the end of the period impairment of financial assets

导致了多提或少提减值准备
which leads to over or less provision for impairment

就会产生出会计估计风险
there will be accounting estimation risk

从而会导致筹资活动出现重大错报风险
which will lead to the risk of major misstatement in financing activities.

导致筹资活动出现重大错报风险的
The sixth factor leading to the risk of material misstatement in financing activities

第六项因素 是信息处理风险
is information processing risk

什么是信息处理风险呢
What is information processing risk?

它主要表现为在投资与筹资交易的处理中
It is mainly manifested as: in the process of dealing with investment and financing transactions

会出现诸如财务预测的外部融资金额
there will be problems such as the external financing amount predicted by the financial department

未能及时融资
fails to raise funds in time

未能严格按照计划使用资金和安排投资人
fails to use funds and arrange investors in strict accordance with the plan

会计记录未能及时反映投资状况
the accounting records failed to reflect the investment status in time

利息和股息计算不正确等问题
the calculation of interest and dividend is not correct

这些的问题都表现在信息处理风险上面
These problems are manifested in the risk of information processing

也就会导致筹资与投资循环
It will also lead to the risk of major misstatement

出现重大错报风险出来
in the financing and investment cycle

最后我们来学习一下导致筹资活动
Finally, let's learn the seventh factor

出现重大错报风险的第七个因素
that leads to the risk of major misstatement of financing activities

信息披露风险
information disclosure risk

信息披露风险可分为三类风险
The risk of information disclosure can be divided into three types.

在筹资活动中
In financing activities

信息披露风险的第一类
The first type of risk of information disclosure

是债务的信息披露风险
is the risk of information disclosure of debt

那具体可表现为隐藏债务或低估债务
which can be embodied in hiding debt or underestimating debt.

第二块 是权益的信息披露风险
The second type is the risk of information disclosure of equity,

主要表现为可能会高估权益
which can be embodied in overestimating equity

或夸大投资收益
and investment income

第三块 是金融资产及金融负债的分类披露风险
The last type is classified disclosure risks of financial assets and financial liabilities.

主要表现为可能未按照性质进行恰当的分类
The main performance is that it may not be properly classified according to the nature.

这些存在的风险或问题
If these risks or problems

如果不有效地加以控制
are not effectively controlled

就会诱发出筹资活动中的信息披露风险
information disclosure risks will be induced

从而导致筹资活动出现重大错报风险
which will lead to significant misstatement risks in financing activities.

本知识点就讲解到这里
OK, this knowledge point will be explained here

谢谢大家
thank you!

Auditing课程列表:

1 Introduction

-1.1 The emergence and development of civil audit

-1.2 The concept and function of CPA audit

-1.3 Elements and categories of forensic services

-1.4 The basic process of CPA audit

-Chapter 1 Unit Tests

2 Certified public accountants, public accounting firms and institutes of certified public accountants

-2.1 General qualification requirements for certified public accountants

-2.2 The organizational form of an accounting firm

-2.3 Conditions for the establishment of a public accounting firm

-Chapter 2 Unit Tests

3 Professional Standards for Certified Public Accountants

-3.1 Conceptual framework of professional ethics

-3.2 Meaning and immunity of confidentiality obligation

-3.3 Communication before and after accepting the commission

-Chapter 3 Unit Tests

4 Legal Liability of Certified Public Accountants

-4.1 Business failure and audit failure

-4.2 The determination of legal liability of certified public accountants

-4.3 The constitutive elements of the civil liability of certified public accountants

-4.4 The evasion and defense of legal liability of certified public accountants

-Chapter 4 Unit Tests

5 Audit objectives and their achievement

-5.1 The general objective of financial statement audit

-5.2 Audit objectives related to various transactions and events

-5.3 The process of achieving audit objectives

-5.4 Auditing responsibility of certified public accountants

-Chapter 5 Unit Tests

6 Audit Evidence and Audit Working Paper

-6.1 Audit evidence

-6.2 Comprehensive use of audit procedures

-6.3 Working paper for the audit

-Chapter 6 Unit Tests

7 Planning Audit Work

-7.1 Evaluation of the independence and professional competence of the certified public accountants themselves

-7.2 The concept of auditing business engagement

-7.3 Perform the preliminary analysis procedure

-7.4 The concept of audit materiality

-7.5 Perform the preliminary analysis procedure

-Chapter 7 Unit Tests

8 The risk assessment

-8.1 The meaning of CPA risk assessment procedure

-8.2 The meaning and elements of internal control

-8.3 Understand internal control of the audited company

-8.4 Internal control and material misstatement risk

-Chapter 8 Unit Tests

9 Risk response

-9.1 The general measures to deal with the risk of material misstatement at the financial statement level

-9.2 Connotation of control tests

-9.3 Concept of substantive procedures

-Chapter 9 Unit Tests

10 The audit sampling

-10.1 Overview of Audit Sampling

-10.2 Sampling risk and non-sampling risk

-10.3 Audit sampling method

-10.4 The main steps of audit sampling

-Chapter 10 Unit Tests

11 Sales and collection cycle audit

-11.1 Major business activities of sales and collection cycle

-11.2 Substantive procedures for sales transactions

-11.3 Cut-off test of main business revenue

-11.4 Accounts receivable confirmation procedures

-Chapter 11 Unit Tests

12 Procurement and payment cycle audit

-12.1 The main business activities involved in the procurement and payment cycle

-12.2 Substantive procedures for accounts payable

-12.3 Fixed Assets -- Substantive procedures for accumulated depreciation

-Chapter 12 Unit Tests

13 Inventory and warehouse cycle audit

-13.1 Business activities and accounting records relating to inventory and storage cycles

-13.2 Sources of material inventory misstatement risk

-13.3 Audit procedures for inventory supervision

-Chapter 13 Unit Tests

14 Financing and investment cycle audit

-14.1 Internal control of financing activities

-14.2 Risk of material misstatement of financing activities

-14.3 The audit of short-term borrowing

-Chapter 14 Unit Tests

15 Audit of monetary assets

-15.1 Internal control tests and substantive procedures for cash on hand

-15.2 Internal control and control test on bank deposits

-15.3 Substantive procedures for bank deposits

-Chapter 15 Unit Tests

16 Put an end to the audit

-16.1 Audit related party transactions

-16.2 Audit related party transactions

-16.3 The final evidence evaluation process

-Chapter 16 Unit Tests

17 The audit report

-17.1 Standard unqualified audit report

-17.2 An unqualified audit report with a highlighted item section

-17.3 Qualified audit report

-17.4 Adverse opinion report

-17.5 An audit report that cannot express an opinion

-Chapter 17 Unit Tests

The final exam

-The final exam

14.1 Internal control of financing activities笔记与讨论

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