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14.2 Risk of material misstatement 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
Financing and Investment Cycle Audit in Chapter 14

筹资活动的内部控制
the internal control of financing activities

在讲解筹资活动内部控制时
When explaining the internal control of financing activities,

我们分两个小点分别给大家进行讲解
we will explain it to you in two small points

它们分别是
They are

第一 筹资活动的组成
(1)Composition of financing activities

第二 筹资活动的主要内部控制
(2)Main internal control of financing activities

首先我们来了解一下筹资活动的组成
First of all, let's understand the composition of financing activities

企业筹资活动分别由债务筹资活动
which are composed of debt financing activities

和股权筹资活动构成
and equity financing activities

这些筹资活动都是企业进行
These financing activities are all effective ways

资金融通的有效途径
for enterprises to finance

为保证企业资金筹集的效率及效果
In order to ensure the efficiency and effect of fund-raising

降低资金筹集活动的风险
and reduce the risk of fund planning

企业有必要建立起相应的内部控制
it is necessary for enterprises to establish corresponding internal control

以降低筹资活动带来的重大错报风险
to reduce the risk of major misstatement caused by fund-raising activities

下面我们来详细了解一下
Let's take a closer look at

筹资活动的主要内部控制
the main internal controls of financing activities

它分别体现为以下几个方面
It is reflected in the following aspects:

第一点 授权审批控制
①Authorization approval control

第二点 职责分离
②Separation of responsibilities

第三点 合同或契约控制
③Contract or agreement control

第四点 收入和支出款项控制
④Income and expenditure control

第五点 实物保管控制
⑤Physical storage control

第六点 会计记录控制
⑥Accounting record control

首先我们来学习
First, let's learn

筹资活动的第一项内部控制
the first internal control of financing activities:

筹资活动的授权审批控制
authorization approval control of financing activities

筹资活动的授权审批控制表现为借款
Its performance is that the borrowing

发行债券或发行股票均经过授权审批
issuance of bonds or issuance of shares are subject to authorization and approval

具体可体现为三块内容
It can be embodied in three parts:

第一点 银行借款的授权审批控制
authorization approval control of bank loan

第二块 债券发行的授权审批控制
authorization approval control of bond issuance

第三块 股票发行的授权审批控制
and authorization approval control of stock issuance

我们来具体看一下第一块内容
Let's take a look at the first part

银行借款的授权审批控制
Authorization and approval control of bank loan

所谓银行借款的授权审批控制
The so-called authorized examination and approval control of bank loans

是指当企业向银行或其他金融机构
refers to: when an enterprise borrows money

借入银行借款时
from a bank or other financial institution

董事会应授权财务部门
the board of directors shall authorize the financial department

向银行提出借款申请
to apply for the loan from the bank

说明借款原因 借款用途
stating the reason for the loan, the purpose of the loan

使用时间 使用计划
the use time, the use plan

归还期限和归还计划等
the return period and the return plan, etc.

第二块 债券发行的授权审批控制
The second is authorization and approval control of bond issuance.

债券发行的授权审批控制主要体现为
The authorization and approval control of bond issuance mainly includes

债券的发行要有正式的授权程序
: the issuance of bonds shall have formal authorization procedures,

每次均要由董事会授权
which shall be authorized by the board of directors every time.

申请发行债券时应履行审批手续
When applying for the issuance of bonds, the approval procedures shall be fulfilled

向有关机关递交相关文件
and relevant documents shall be submitted to relevant authorities;

债券的回购要有正式的授权程序
There should be a formal authorization procedure for bond repurchase

第三块 股票发行的授权审批控制
The third part is authorization approval control of stock issuance.

股票发行的授权审批控制
The authorization approval control of stock issuance

是指涉及权益资金增减业务
refers to: any increase or decrease of equity capital

都必须根据国家有关法规
must be in accordance with the relevant national laws

或企业章程的规定
regulations or the articles of association

报经企业董事会和国家有关管理部门批准
and be submitted to the board of directors of the enterprise and relevant state administrative departments for approval

只有经过批准才能决定增加资本或发行股票
Only after approval can the company decide to increase capital or issue shares.

接下来我们来学习
Next, let's learn

筹资活动主要内部控制的
the second content of the main internal control of financing activities:

第二项内容 职责分离
separation of responsibilities.

职责分离主要表现为
The separation of responsibilities mainly includes:

第一点 筹资计划编制人与审批人适当分离
first, the author and the approver of the financing plan should be separated properly

以利于审批人从独立的立场
so that the approver can judge the plan

来评判计划的优劣
from an independent position

第二点 筹资业务的经办人员
second, the personnel in charge of the financing business

不能接触会计记录
can't access the accounting records

通常由独立的机构
and bonds and shares are usually issued

代理发行债券和股票
by an independent agency;

第三点 会计记录人员
third, the accounting recorder

同负责收付款的人员相分离
is separated from the person in charge of collection and payment;

第四点 借款业务的明细账
fourth, registration separation of Sub Ledger

和总账的登记分离
and general ledger of loan business;

第五点 证券保管人员
last, the securities custodian

同会计记录人员分离
shall be separated from the accounting recorder.

以上这五点都充分体现出了
The above five points fully reflect

筹资活动的职责分离内部控制
the separation of responsibilities and internal control of financing activities.

我们再来学习筹资活动主要内部控制的
Let's learn the third content of the main internal control of financing activities:

第三项内容合同或契约控制
contract or agreement control.

合同或契约控制主要表现为
Contract or agreement control mainly includes:

企业向银行或其他金融机构借款
when an enterprise borrows money from a bank or other financial institution,

必须签订借款合同或协议
it must sign a loan contract or agreement

企业发行各种债券时
when an enterprise issues various bonds,

应聘请独立的证券经营机构承销或包销
it shall employ an independent securities operating agency to underwrite,

且必须与其签订承销或包销协议
and must sign an underwriting agreement with it,

协议由专人保管
which shall be kept by a specially assigned person.

股票发行合同的控制
Control of stock issue contract

是指涉及权益资金增减业务
refers to the increase or decrease of equity funds,

都必须根据国家有关法规
which must in accordance with the relevant national laws and regulations

或企业章程的规定
or the articles of association of the enterprise.

报经企业董事会和国家有关管理部门批准
and be approved by the board of directors of the enterprise and the relevant national management department

只有经过批准才能决定增加资本或发行股票
Only after approval can the company decide to increase capital or issue shares.

筹资活动内部控制的第四块内容
The fourth part of internal control of financing activities

是收入和支出款项控制
is revenue and expenditure control.

收入和支出款项控制
revenue and expenditure control

又可分为收入款项的控制和支出款项的控制
can be divided into income control and expenditure control

我们先来看收入款项的控制
Let's first look at the control of income

它表现为
which is shown as follows:

企业向银行或其他金融机构借入款项
The money borrowed from banks or other financial institutions

或通过发行债券 发行股票所得款项
or from the issuance of bonds or shares

应及时如数存入其开户银行
shall be deposited in the Bank of deposit in full in time

此外为保证投入资本的真实性
In addition, in order to ensure the authenticity of the invested capital

投入资本必须经注册会计师验资
a certified public accountant must verify the invested capital

并出具相应的验资报告
and issue a capital verification report

接下来我们再来看支出款项的控制
Next, let's look at the control of expenditure,

它表现为在负债筹资形势下
which is shown as follows:In the form of debt financing

企业面临利息的支付问题
, the enterprise is faced with the problem of interest paymen

支付利息企业应安排专门人员
To pay the interest, the enterprise shall arrange special personnel

负责利息的计算工作
to be responsible for the calculation of the interest,

应付利息应当在有关人员签字确认后
and the interest payable shall not be paid to the outside

才对外偿付
until it is signed and confirmed by the relevant personnel;

企业可委托有关代理机构代为偿付利息
Enterprises can entrust relevant agencies to pay interest on behalf of them

从而减少支票签发次数
so as to reduce the number of cheques issued

降低舞弊可能
and the possibility of fraud;

在权益筹资方式下
Under the mode of equity financing,

企业面临的主要是股利发放问题
enterprises are mainly faced with the issue of dividend distribution.

股利发放要以董事会
Dividend distribution should be based on

有关发放股利的决议文件为依据
the resolution documents of the board of directors on dividend distribution.

股利的支付可以由企业自行完成
The payment of dividend can be completed by the enterprise itself

或委托代理机构完成
or by the entrusted agency

对于无法支付利息或股利的支票
Cheques that cannot pay interest or dividends

要及时注销或加盖作废标记
shall be cancelled or marked as invalid in time.

我们再来学习筹资活动内部控制的
Let's learn the fifth content of internal control of financing activities:

第五项内容 实物保管控制
physical storage control.

实物保管控制分为三块内容
Physical storage control is divided into three parts:

第一块 银行借款合同的保管控制
Custody control of bank loan contract

第二块 债券发行资料的保管控制
Custody control of bond issuance materials

第三块 股票发行资料的保管控制
Custody control of stock issuance materials

这是因为企业银行借款
This is because relevant documents such as corporate bank loan,

发行债券或股票等相应文件
bond or stock issuance,

各种凭证和账簿
various vouchers and account books,

以及未发行的债券等都必须指定专人保管
as well as unissued bonds, etc. must be kept by special personnel

或委托独立机构代为保管
or entrusted to an independent agency

以防丢失 被盗或损毁
to prevent loss, theft or damage

给企业造成不必要的损失
causing unnecessary losses to the enterprise.

最后我们来学习一下
Finally, let's learn

筹资活动内部控制的
the sixth content of internal control of financing activities:

第六项内容 会计记录控制
accounting record control.

会计记录控制可分为三块内容
It is divided into three parts:

第一块 银行借款的会计记录控制
Accounting record control of bank loan

第二块 债券发行的会计记录控制
Accounting record control of bond issuance

第三块 股票发行的会计记录控制
Accounting record control of stock issuance

由于筹资业务的会计处理比较复杂
Due to the complexity of the accounting treatment of financing business,

会计记录的控制就显得更为重要
the control of accounting records is more important.

必须保证及时的按准确的金额合理的方式
It is necessary to ensure that accurate amounts and reasonable methods

在适当的账户和合理的会计期间
are recorded in proper accounts and reasonable accounting periods

予以正确记录
in a timely manner.

对债券溢价应选用适当的摊销方法
Appropriate amortization method shall be adopted for the premium and discount of bonds.

对发行在外的股票
To control the shares issued outside

要设置股东明细账加以控制
a subsidiary ledger of shareholders shall be set up

利息 股利的支付必须计算后
The payment of interest and dividend

记入到对应的账户
must be recorded in the corresponding account after the calculation is correct.

同时保存债券持有人明细分类账
At the same time, the subsidiary ledger of bondholders

应同总分类账核对相符
shall be kept in line with the general ledger.

若这些记录由外部机构保存
If these records are kept by external institutions,

则须定期于外部机构核对
they shall be checked with external institutions on a regular basis.

以保障会计记录的控制
to ensure the control of accounting records

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

14.2 Risk of material misstatement of financing activities笔记与讨论

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