中国会计与审计专题

1. 中国会计与审计专题 A Theoretic Framework for Institutional Analysis of Audits 专业选修课 2008-2009学年第一学期 谢少敏 http:www.sh-seika.com

2. What Are Audits? • 狭义的审计的本质 • 审计的进化 • Historical background • 审计进化的路径

3. 审计一般的理论框架 审计的主题 抽取要素 物量要素 信息 行为 行为要素

4. 审计一般的理论框架 审计的主题 抽取要素 物量要素 信息 行为要素 行为

5. 信息审计的特点 • 审计认识的对象—— • DomainA：以历史财务信息为主的会计信息 • DomainE：可能引起财务报表重大错报的舞弊及违法行为或错误行为 • 审计的主题——会计信息

6. 财务会计报告的目标 • 第四条　企业应当编制财务会计报告。财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息1，反映企业管理层受托责任履行情况2，有助于财务会计报告使用者作出经济决策。

7. Background • Statement of Financial AccountingConcepts No. 1:SFAC 1（Issued: November 1978） • Objectives of Financial Reporting by BusinessEnterprises

8. Objective of Financial Reporting Decision Usefulness overall objective Stewardship Valuation Usefulness two main sub-objectives

9. Overall Objective • Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. —SFAC 1.34

10. Valuation Usefulness • Financial reporting should provide information to help present and potential investors and creditors and other users in assessing the amounts, timing, and uncertainty of prospective cash receipts from dividends or interest and the proceeds from the sale, redemption, or maturity of securities or loans. —SFAC 1.37

11. Stewardship • Financial reporting should provide information about how management of an enterprise has discharged its stewardship responsibility to owners (stockholders) for the use of enterprise resources entrusted to it. —SFAC 1.50

12. Heavy Debate • Two of the IASB members issued alternative views on the discussion paper. • In the comment letters invited by the discussion paper a majority of 86 % of respondents voted against the suggestion to drop the stewardship sub objective

13. The Conceptual Framework Project • The IASB and FASB added this project to their agenda in October 2004. The objective is to develop an improved common conceptual framework that provides a sound foundation for developing future accounting standards.

14. Phases • The project is being undertaken in eight phases, of which four are currently active (phases A to D). The Boards are currently working on initial consultative documents for phases B and C, currently planned for publication in 2009.

15. Topic • A Objectives and qualitative characteristics.   • B Definitions of elements, recognition and derecognition  • C Measurement  • D Reporting entity concept  • E Boundaries of financial reporting, and Presentation and Disclosure  • F Purpose and status of the framework  • G Application of the framework to not-for-profit entities   • H Remaining issues, if any

16. On July 6, 2006 • Both Boards published for public comment an IASB Discussion Paper/FASB Preliminary Views, an Improved Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information.

17. Resource Allocation Decision Usefulness Objective • The objective of general purpose external financial reporting is to provide information that is useful to present and potential investors and creditors and others in making investment, credit, and similar resource allocation decisions. —PVOB2

18. Stewardship/ Resource Allocation • Users of financial reports who wish to assess how well management has discharged its stewardship responsibilities generally are interested in making resource allocation decisions, which include, but are not limited to, whether to buy, sell, or hold the entity’s securities or whether to lend money to the entity. —PVOB28

19. Stewardship/ Resource Allocation • Decisions about whether to replace or reappoint management, how to compensate management, and how to vote on shareholder proposals about management’s policies and other matters are also potential considerations in making resource allocation decisions in the broad sense in which that term is used in the framework. —PVOB28

20. Encompasses • Thus, the objective of financial reporting stated in paragraph OB2 encompasses providing information useful in assessing management’s stewardship. In addition, the information discussed in paragraphs OB18–OB26 is useful in assessing how well management has discharged its stewardship responsibilities because management is responsible for the entity’s resources and related claims and changes in resources and claims. —PVOB28

21. Compatible or Alternative • Stewardship would emphasize: • historical information • related party transactions • and place less emphasis on future cash flows • parallel, not conflicting

22. PAAinE’s View • [S]tewardship/accountability is linked to agency theory and is a broader notion than resource allocation as it focuses on both past performance and how the entity is positioned for the future. • PAAinE.2007.Stewardship/accountability as an objective of financial reporting: A comment on the IASB/FASB conceptual framework project.1.5

23. PAAinE’s View • It should therefore be retained as a separate objective of financial reporting to ensure that there is appropriate emphasis on company performance as a whole and not just on potential future cash flows; and stewardship/accountability has implications for financial reporting which can be demonstrated by way of examples.

24. E.g.Capitalisation of acquisition Costs • Under a resource allocation approach, acquisitions would be booked initially at fair value of the acquired business • Under a stewardship approach, users would hold management accountable for all costs associated with an acquisition, in the year of acquisition and in future years, wishing to see a return on total cost.

25. 财务会计报告的本质 • The financial statements, which comprise the published accounts of the audited body, are an essential means by which it accounts for its stewardship of the resources at its disposal and its financial performance in the use of those resources. • Audit Commission（UK） : Statement of Responsibilities of Auditors and of Audited Bodies(05/2005)para.10

26. EFRAG /PAAinE • EFRAG: European Financial Reporting Advisory Group（欧洲财务报告咨询小组 ） • PAAinE:Proactive Accounting Activities in Europe （欧洲进取会计行动组织 ）

27. About the EFRAG • EFRAG成立于2001 年,是欧盟国家中大的会计职业组织联合成立的一个独立民间组织,它代表会计职业界、股票交易所、财务分析师以及相关企业的利益。

28. About the EFRAG • EFRAG的主要职能包括: (1) 以事前介入的方式与IASB 广泛接触,积极参与国际准则的制定及其他活动,确保IASB 在制定准则时充分了解和关注欧盟所提出的重大会计问题,维护欧盟的利益; (2) 为欧盟委员会接受采用个别IAS 提供专业评估与咨询,就是否予以认可和采纳提出建议,同时协调欧盟内部有关使用IAS 的利益团体的意见。

29. About the EFRAG • EFRAG在2001 年6 月成立的技术专家组( EFRAG―TEG) 在技术层次上给予欧盟委员会有关在欧盟内部认可IAS 的决定和建议。 • EFRAG下属的PAAinE则在IAS的制定过程中，通过意见反馈的方式尽可能早地反映欧盟的观点，施加影响。

30. About the PAAinE • PAAinE的主要职能包括： • to stimulate, carry out and manage pro-active development activities designed to encourage the debate in Europe on accounting matters and to enhance the quality of the pro-active input to the IASB • to co-ordinate and resource monitoring work of IASB and FASB projects; and • to try to ensure, as far as is practicable, that the messages Europe gives the IASB are consistent.

31. Causes of Misstatements • Errors（错误） • Fraud（舞弊）

32. What is Error? • 错误是指导致财务报表错报的非故意行为， 主要包括： • 为编制财务报表而收集和处理数据时发生失误； • 由于疏忽和误解有关事实而作出不恰当的会计估计； • 在运用与确认、计量、分类或列报（包括披露，下同）相关的会计政策时发生失误。

33. What is Fraud? • 舞弊是指被审计单位的管理层、治理层、员工或第三方使用欺骗手段获取不当或非法利益的故意行为。 • Types of Fraud Considered in an Audit： • Misappropriation of assets（侵占资产） • Fraudulent Financial Reporting（虚假财务报告）

34. Fraud Considered in an Audit • 舞弊是一个宽泛的法律概念，但本准则并不要求注册会计师对舞弊是否已经发生作出法律意义上的判定，只要求关注导致财务报表发生重大错报的舞弊。 对舞弊的考虑并没有改变 财务报表审计的主题

35. Misappropriation of Assets • Examples: • 贪污收入款项； • 盗取货币资金、实物资产或无形资产； • 使被审计单位对虚构的商品或劳务付款； • 将被审计单位资产挪为私用。 • 侵占资产通常伴随着虚假或误导性的文件记录，其目的是隐瞒资产缺失或未经适当授权使用资产的事实。

36. Fraudulent Financial Reporting • Examples (“cooking the books”): • 对财务报表所依据的会计记录或相关文件记录的操纵、伪造或篡改； • 对交易、事项或其他重要信息在财务报表中的不真实表达或故意遗漏； • 对与确认、计量、分类或列报有关的会计政策和会计估计的故意误用。

37. 行为审计的特点 • 审计认识的对象——经管责任的某个方面 • DomainB：财务收支行为 • DomainD：职务执行行为 • DomainF：经营活动和经营业绩 • 审计的主题——经管责任（Stewardship）

38. 项目 部门 活动 业务 经管责任的各个方面 经营业绩 财务收支 职务执行 经营活动

39. Stewardship • Stewardship is personal responsibility for taking care of another person's property or financial affairs or in religious orders taking care of finances.

40. Management's Responsibility • In an organizational context, stewardship refers to management's responsibility to properly utilize and develop its resources, including its people, its property and its financial assets.

41. 经管责任的内容 • 经管责任由二个部分组成： • 保全管理责任（custodial responsibility） • 会计责任（accountability） 鸟羽至英.1991.审计理论模型的形成. 日本：会计，第140卷3月号，pp.48-50

42. 保全管理责任 • 保全管理责任是指保全和管理被托管资源的责任，具体包括以下3种责任： • 保全经济资源不因丢失、盗窃及灾害蒙受损失的责任 • 保全经济资源不因谬误和舞弊蒙受损失的责任 • 管理经济资源不因低效率和浪费蒙受损失的责任 • 履行保全管理责任的手段有保险箱、仓库、监控摄像机等物质手段，有银行、保险公司、保安公司等第三者提供的业务，最重要的是建立健全会计机构和内部控制。

43. 会计责任 • 会计责任是指向委托人报告说明经济资源的经营状况及结果的责任。根据《中华人民共和国会计法》的规定，会计责任包括： • 设置会计机构的责任（第三十六条） • 根据实际发生的经济业务事项进行会计核算，填制会计凭证，登记会计帐簿，编制财务会计报告的责任（第九条） • 建立健全内部会计控制制度，保证会计记录和会计报告真实、完整的责任（第二十七条）

44. 经管责任的概括 • 建立健全会计系统和内部控制系统，以保证受托资源的保值、增值； • 诚实地报告有关资源保全管理以及运用实绩的历史信息—财务报表实质上就是经管责任报告书。

45. 审计的本质 • 审计是在经济资源的委托受托关系中，审计人通过客观收集和评定证据，就受托者的经管责任行为（通过行为审计）是否妥当、或反映受托者的经管责任行为的会计信息（通过信息审计）是否公允发表意见，并将结果传达给利害关系人的有组织的过程。

46. Historical background • Records of auditing activity in early Babylonian times (around 3,000 BC). pp.73- • Ancient China, Greece and Rome. • The Latin meaning of the word 'auditor' was a 'hearer or listener' because in Rome auditors heard taxpayers, • Modern auditing dates to beginning of the modern corporation

47. Prior to 1500 AD • Nearly all accounting was concerned with accounting for the activities of government and the only form of auditing was the keeping of separate records by two different scribes. The objective of maintaining such records was primarily to detect fraud (e.g. to prevent defalcations within the treasuries), to minimize the erroneous recording of transactions, and to ensure the honesty of those responsible for the custody of resources. • Brown. R.G. 1962. Changing audit objectives and techniques, The Accounting Review, August, 696-702.

48. Auditing in Merchant Guilt • 根据Watts和Zimmerman的研究，早在1304年， the merchant guilt （商人行会） at Bury St. Edmunds的章程中就有关于审计的规定。 • 行会审计不仅仅是检查现金或资产，还包括对支出的详细检查。 • Watts, Ross L., and Jerold L., Zimmerman. 1983. The Theory of the Firm: Some Evidence （p.618）.

49. Auditing in the Early Corporation • Shortly after the middle of the nineteenth century, teams of stockholders, making periodic visit to the corporations, attempting to verify the recorded data. Brown. R.G. 1962. Changing audit objectives and techniques, The Accounting Review, August, 696-702.

50. in the period 1850 to 1905 • The passing of management from owners to professional managers led to an increased demand for auditors who were independent of management and who were engaged to detect not only clerical errors, but also management fraud. • Consequently, auditors began to periodically report on the work they had performed to the owners of an entity, and thus the concept of what is now referred to as the "independent auditor's report" emerged.