注册 登录  
 加关注
   显示下一条  |  关闭
温馨提示!由于新浪微博认证机制调整,您的新浪微博帐号绑定已过期,请重新绑定!立即重新绑定新浪微博》  |  关闭

Call of Duty

Semper Fi(永远忠诚)——美国海军陆战队

 
 
 

日志

 
 

終於回來了…  

2010-04-24 13:10:57|  分类: 财会税:专业学习 |  标签: |举报 |字号 订阅

  下载LOFTER 我的照片书  |

最近惹了大事,遭了一回大難,前前後後耽誤了五個星期的課,跟幾個本專業的比賽。不過好在自己命大,加上身邊關心我的人不吝他們的關心,總算過來了——包括我的父母。

 

博客重開,暫時不抄英文教材的案例了。貼一段專業課的作文節選吧,原文的標題叫《審計:那些起承轉合之間的人和事》。

 

承:財務“逆向工程”

如果说会计作为商业通用语言,作用主要在于通过“(凭)证→账(簿)→(报)表”的循环向股东、债权人、各种分析机构等外部使用者提供有关企业的财务信息的话,事务所接下业务、注册会计师定下计划审计这些财务信息,则是反其道而行之,依照“(报)表→账(簿)→(凭)证/实(物)”的思路进行“逆向工程”,先将报表分割成不同的业务循环,再对各循环所涉科目的总账余额追查至期间内发生的各项交易明细金额,接着或是顺着账簿上列出的交易金额追查至其相关凭证及书面文件等“支持性文件”,或是实地检查相关资产,或是向外部机构寄发询证函,验证客户就报表所作各项管理层认定的真实性,并将这些结果作为审计证据。现场工作阶段(field-work stage)结束后,负责的注册会计师和众多助理人员们则会遵循本行业“审计计划→审计程序→审计证据→审计复核→审计报告”的工作模式,完成各项后续工作(follow-up),最终一般由接下业务的合伙人及项目经理签发含审计结论的标准化审计报告和经审计的财务报表,履行当初业务约定书上载明的己方责任。

As I presumed, accounting, acting as the universal language in the business world, serves shareholders, creditors and analysts with corporate financial info by the cycle of  “vouchers→books→statements”. Then, accounting firms engage and CPAs plan to audit these info in a “re-engineering” way – “statements→books→vouchers”. That is, they divide the financial statements (mainly the B/S and P/L statements) into several operation cycles. This is for auditors trace to transaction amounts from general ledger balances. After that, they mostly collect audit evidence by the following ways:

a. Tracing to the “supporting documents” from transaction amounts;

b. Examining relevant assets, such as inventory and FA(PPE);

c. Sending confirmation letters to verify reality of management statements on financial statements

When the fieldwork stage is over, most follow-up work gets done by responsible licensed auditors and assistants in the process of “Audit Planning→Audit Procedures→Audit Evidence→Audit Review→Audit Report”. Finally, formalized audit reports, with auditor’s opinion and audited financial statements, will be signed by partners and managers in charge of the job, fulfilling firm’s responsibility recorded on the engagement letter.

 

以上就是笔者个人所理解的注册会计师财务报表审计方法论的基本过程。虽然只是一个大致的轮廓,说得简略,但是这里面却凝结了一百多年来众多行业精英的智慧与经验,然后由后人总结归纳而成的(不信可以去看看这么多年来审计报告里面那一页纸里措辞的变迁)。具体到每个环节上还有许多关键的细节。比如审计计划贯穿整个工作的始终,并且可能会随着后续阶段的结果而发生变化;连续审计的情况下,通常要看客户上一年度的底稿和预审的结果;在客户现场就总账余额列明细时,审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准;在审计一些负债类科目时实行的是“证→账”路线,以防客户虚减负债。现场工作的后续阶段要完成汇总审计差异(差异超出原定的重要性水平还要与客户管理层沟通,调整报表)、评价客户持续经营的能力、获取客户管理层的声明书、确定审计结论及措辞等重要工作。许多大所对底稿实行“三级复核制”,即由现场负责人、项目经理、合伙人在签发报告前对项目的工作底稿进行复核,以考核员工表现、监控执业质量。

Above is my personal understanding of the fundamental process of CPA financial audit methodology. Naturally this is just a “big picture”, simple and basic. However, it is the continuous summary of numerous elites’ wisdom and experience in this profession over a century, e.g. the development of wording and documentation on the “Audit Report”. Specifically, there are many critical detailed ways in every step. For instance, audit planning goes throughout the whole job, and the plan may be adjusted depeding on results from following work. On the occasion of continuous audit, working papers done in the previous years will be reviewed, along with results from pre-finals. When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality. The “Voucher→Books” route will be considered when auditing some liabilities accounts, preventing the client to “decrease” its liabilities. When finishing follow-up work, auditors have to summarize all unadjusted audit differences, evaluate client’s capability to “going concern”, obtain client’s management letters, determining audit opinion or wording. More strictly, “Triple-Review System” is implemented in many national and international firms. Under this system, working papers will be reviewed by seniors, managers, and partners in charge of the job, in order to assess employees’ performance and monitors the pratising quality.

 

过去的二十年里,随着商业世界日益的丛林化,企业面临的竞争日趋激烈,外部环境变得愈发动荡起来。相应地,企业会计这一领域也以前所未有的速度发展着。向外看,《萨班斯-奥克斯利法案》(SOX)签署生效,让美国上市公司的高管们不得不对公司的各项制度重新设计,即使要为之付出高昂的合规成本;原则导向的国际财务报告准则(IFRS/IAS)已挟《诺瓦克协定》(IASB/FASB Norwalk Agreement)签订和美国证交会发布“路线图计划”的气势,在全球吹响了会计准则趋同的号角。向内看,企业财务部里“证→账→表”循环依旧,不过越来越多的公司成长起来之后把它的平台从纸页移到了公司内部的计算机网络上——那是用服务器、网线、终端、数据库和大型ERP搭成的另一个世界;纳税筹划和债务重组、企业并购、借壳上市等资本运作手段日渐成为财会人员应知应会的实务内容,尽管它们以前只存在于教材的示例中。

As the biz world “junglizing” in the past two decades, enterprises has been facing increasingly fierce competition, and the increasingly “boiling” external environment. A consequent response, corporate accounting has been developing at the pace that it’s never experienced before. Externally, managements of US-listing corporations have to redesign their internal controls even at the price of remarkable compliance costs, thanks to the signed and enacted SOX. Also boosted by the Norwalk Agreement and the SEC Proposed Roadmap, the principle-based IFRS/IAS has already initiated the global accounting standard convergence. Interally, the “Vouchers→Books→Statements” cycle is still in practice in every corporate accounting department. But many “grown-up” enterprises trasferred it to their working LANs. Basically, that is another world built on servers, cables, PC terminals, databases and large-scale ERPs. Tax planning and capital operation methods like debt restruction, M&A and “buy-shell listing” frequently walk into accountants’ practice, although they were seen nowhere but in textbooks as cases. 

 

审计不是一门失传已久的屠龙术,而是一门因时而变、常变常新的实用技艺。虽然大家都按财务“逆向工程”的思路和基本模式工作,然而日渐收紧的法规监管、期望甚高的社会公众和不知深浅的客户,让西方和我国的实务界相继引入了风险导向审计模型。“风险”的概念、分类、范围和评估应对的方法首次得到确立和细化,并贯穿每一个项目的始终。合伙人接下一个客户的业务前要考量比以前多的外部和内部因素:客户的目标战略、所处行业性质、经济大势、法规监管……COSO委员会在发布的报告中定下的企业内部控制理论框架也引入审计实务,对客户内部控制的测试、评估和评价被提到了审计其财务报表同等重要的地位。相应地,下现场工作的员工们抽取凭证样本也不再完全依赖自己的职业判断,而是借助统计学,将风险的应对与控制固化在一个个参数、系数和抽样的结果里。至于前辈们的工具也不再清一色的用Excel,而是结合事务所与软件公司联合开发的审计软件,对导出数据进行各方面的分析——这种方式现在也在中小事务所流行开来。

Auditing, however, is not a lost skill like killing a dragon. More essentially, it is a practical technique able to adjust and reform itself when the external environment pushes. Still everyone in the profession thinks in the “financial re-engineering” way, and works following the fundamental process. But the tightening regulation, over-expecting public and “unknown” clients gradually got the risk-oriented audit models introduced in practice both in western countries and China. The concept, classification, boundary and assesment of “Risk” got clarified and detailed for the first time. And they had been influential throughout every audit job. For partners, they consider more than before when competing for an engagement: the client’s strategies and goals, the industry, the economy, the regulations…Framework and guidelines of enterprise internal control system (ICS), published by COSO, is also introduced and implemented in practice, resulting in the equally-important testing and evaluating clients’ internal controls. Therefore, auditors on field no longer do audit sampling with their professional judgements only. They confront and control risks through statistic sampling method, solidifying it into all parameters and results. As for their gears, Excel no longer dominate their laptops, either. Comprehensive data analysis has been taken over by audit softwares jointly developed by firms and software companies, a trend spreading to small-and-medium-sized firms.終於回來了… - maxpayne0594 - Call of Duty

  评论这张
 
阅读(480)| 评论(0)
推荐 转载

历史上的今天

评论

<#--最新日志,群博日志--> <#--推荐日志--> <#--引用记录--> <#--博主推荐--> <#--随机阅读--> <#--首页推荐--> <#--历史上的今天--> <#--被推荐日志--> <#--上一篇,下一篇--> <#-- 热度 --> <#-- 网易新闻广告 --> <#--右边模块结构--> <#--评论模块结构--> <#--引用模块结构--> <#--博主发起的投票-->
 
 
 
 
 
 
 
 
 
 
 
 
 
 

页脚

网易公司版权所有 ©1997-2017