audit~~~我做緊assignement, 但唔識,煩請各位幫手,thx!!!!!!!!!!!!

2007-04-29 8:57 am
我做緊assignement, 但唔識,煩請各位幫手,thx!!!!!!!!!!!!

The separation of operational responsibility from record keeping is meant to prevent different types of misstatement than the separation of the custody of assets from account. Explain the difference in the purposes of these two types of separation of duties. 管帳與管實物的分開,有咩目的,點解要咁做?

回答 (2)

2007-04-29 2:53 pm
✔ 最佳答案
管帳與管實物分開的目的. It is a general accepted arrangement for internal control purposes that a person having a custodian function must not be at the same time having a recording function. An independent check could then performed.

What do you think if a cashier having custody of cash, cheques is going to write the company's ledger as well.? Do you think there is a risk of having the amount be misstated in the account e.g. theft or loss of cash, intentional over or under-statement of cash balance for other purposes etc ? If the cashier is allowed to enter the transactions in the account, do you think there is a risk that the record may be improperly recorded? So, in normal arrangement, the cashier is only required to enter the transactions in a cash book. The cash book is then independly checked by the accountant for its accuracy and reliability e.g cash count, correctness, completeness and authorisation before these transactions are entered in the account/ledger of the company.

An independent/check is then performed.
2007-04-29 10:12 am
審計是對資料作出證據搜集及分析,以評估企業財務狀況,然後就資料及一般公認準則之間的相關程度作出結論及報告。進行審計的人員必需有獨立性及具相關專業知識。常見的財務審計有以下三種:

* 運作審計(作業審計):檢討組織的運作程序及方法以評估其效率及效益。
* 履行審計(遵行審計):評估組織是否遵守由更高權力機構所訂的程序、守則或規條。
* 財務報表審計:評估企業或團體的財務報表是否根據公認會計準則編製,一般由獨立會計師進行。

在香港,財務報表審計亦稱為核數,而會計師事務所則俗稱為會計師樓。 在台灣,財務報表審計亦稱為查核、查帳。

審計師在完成審計工作後,會將發現及結果向財務報表使用者報告。審計報告闡述審計師的工作範圍、財務報表編製者(公司管理層或董事)與審計師的責任及發表審計師的結論。

當審計師認為財務報表沒有重大錯誤陳述,便會出具一份載有標準非保留意見的報告,說明財務報表公允及真實地反映了公司在結算日的財務狀況及會計期間的盈虧情況。

在以下情況審計師會出具非標準報告:

* 財務報表沒有重大錯誤陳述,審計師在沒有保留意見的情況下提供額外資料,常見的情況是公司資不抵債;
* 財務報表沒有重大錯誤陳述,但審計範圍受嚴重限制,或財務報表的編制沒有遵從公認會計準則;
* 財務報表存在重大錯誤陳述;
* 審計師無法對財務報表發表意見。


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