rHale Waihona Puke lated to the audit.
审计服务包括：记帐、财务体系设计和评估、精算服务、内部审计外包、管
理或人力资源、与审计无关的法律或专家服务
6
团结 信赖 创造 挑战
Evaluation of Internal Audit 内部审计评估
• 精D品et文er档minatio欢n迎o下f 载the ove欢ra迎ll使e用ffective团ne结ss信o赖f the internal audit function 内部审计部门整体效能的确定
– CPA firm cannot provide audit and non-audit services - Section 201 注册会计师事务所不能提供的审计服务和非审计服务—第201节
– audit services include bookkeeping, financial systems design and implementation
– Directors audit 董事审计 – Management letter 致管理层的信 – Statement on internal controls 对内部控制的意见
5
团结 信赖 创造 挑战
New Rules for External Auditors 对外部审计师的新规定
• Sarbanes-Oxley (Public Companies and Public Organizations) –
精品文档Sarbane欢s–迎O下xl载ey规则（欢上迎市使公用司和银行团）结信赖
Banking
– Lead and concurring partners - rotate every five years – Section 206
牵头合伙人和其他合伙人每五年轮换一次—第206节
– CPA firm cannot audit a client for one year if a CEO, CFO, controller or
• Macro level approach 宏观的方法 • Emphasis on an analysis of financial risk and financial
condition 重点是金融风险分析和财务状况分析 • Legal requirements will impact the type of audit work performed 法定要求会影响审计工作的类型
chief accounting officer was employed by the firm and participated in the
audit in any capacity - Section 206
如果注册会计师事务所参与审计的职员中有人曾经担任审计对象的 首席执行官、财务总监、司库或会计总监，则事务所一年内不能对 该机构进行审计—第206节
– Independence 独立性 – Mission 职责 – Resources/qualifications/skills 人力/资格/技能 – Interaction with Senior Management
团结 信赖 创造 挑战
Role of Internal Audit 内部审计的作用
• 精In品d文ep档endent欢r迎ev下ie载w asse欢ss迎m使e用nt of th团e结e信ff赖ectiveness of internal controls 对内部审计的有效性进行独立评估
• Detail oriented approach based on sufficient transaction testing 以充分交易测试为基础的细节检查
• Effectiveness of the internal audit function 内部审计的有效性
• Analysis of the quality of audit work 审计质量分析
• Leveraging off internal and external audit 充分发挥内部审计与外部审计的作用2
4
团结 信赖 创造 挑战
Role of External Audit, cont. 外部审计的作用（续）
• 精S品am文p档le typ欢es迎下o载f statem欢迎en使ts用 produ团ce结d信赖for financial institutions 给金融机构出具的各种审计报告样本
– Audited financial statements - holding company or bank or individual branch or balance sheet only 经审计的财务报表—控股公司、银行、分行或资产负 债表
appraisal or valuation services, actuarial services, internal audit outsourcing
services, management functions or human resources, legal or expert services not
• Audit coverage is based on entity-wide and business line risks 审计内容应以公司整体风险和业务环节风险为基础
3
团结 信赖 创造 挑战
Role of External Audit 外部审计的作用
• 精O品p文in档es on th欢e 迎ap下p载ropriate欢ne迎s使s 用of finan团ci结al信s赖tatements 对财务报表是否适宜发表意见
商业银行内部审计与外部审计 的作用课件
Outline of the Discussion 提纲
精品•文档Specifi欢c 迎ro下le载s of in欢te迎rn使a用l and ex团te结r信na赖l audit 内部审计与外部审计的作用
• Interaction with external audit 与外部审计的互动