中国会计与审计专题

专业选修课2008-2009 学年第一学期

谢少敏http:www.sh-seika.com

A Theoretic Framework for Institutional Analysis of Audits

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

审计一般的理论框架审计认识的对象

   

语言事实客观存在

会计信息 非会计信息

A例：财务报表（财务报表审计）

C例：环境报告（环境审计）、CSR（ CSR审计）

E例：舞弊和违法现象（财务报表审计）

B例：会计账簿（财务收支审计）

D例：MA&D

（监事审计）、业务报告（内部审计）、内部控制报告（内部控制报告审计）

F例：企业依法运作情况（监事审计）、经管责任履行情况（经济责任审计）、经济效益（内部审计）、内部控制（内部控制审计）

基于责任方认定的业务 直接报告业务   审计的类型

抽取要素

物量要素

行为要素

审计的主题

信息

行为

审计一般的理论框架审计认识的对象

   

语言事实客观存在

会计信息 非会计信息

A例：财务报表（财务报表审计）

C例：环境报告（环境审计）、CSR（ CSR审计）

E例：舞弊和违法现象（财务报表审计）

B例：会计账簿（财务收支审计）

D例：MA&D

（监事审计）、业务报告（内部审计）、内部控制报告（内部控制报告审计）

F例：企业依法运作情况（监事审计）、经管责任履行情况（经济责任审计）、经济效益（内部审计）、内部控制（内部控制审计）

基于责任方认定的业务 直接报告业务   审计的类型

抽取要素

物量要素

行为要素

审计的主题

信息

行为

信息审计的特点

审计认识的对象——

Domain A ：以历史财务信息为主的会计信息

Domain E ：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

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。

Background

Statement of Financial Accounting Concepts

No. 1:SFAC 1 （ Issued: November 1978 ） Objectives of Financial Reporting by Business

Enterprises

Objective of Financial Reporting

Decision Usefulness

StewardshipValuation Usefulness

overall objective

two main sub-objectives

Overall Objective

Financial reporting should provide informatio

n that is useful to present and potential inve

stors and creditors and other users in makin

g rational investment, credit, and similar deci

sions.

—SFAC 1.34

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

Stewardship

Financial reporting should provide informatio

n about how management of an enterprise h

as discharged its stewardship responsibility t

o owners (stockholders) for the use of enter

prise resources entrusted to it.

—SFAC 1.50

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

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.

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.

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

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.

Resource Allocation Decision Usefulness Objective

The objective of general purpose external fin

ancial reporting is to provide information that

is useful to present and potential investors a

nd creditors and others in making investmen

t, credit, and similar resource allocation deci

sions. —PV OB2

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.

—PV OB28

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.

—PV OB28

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.

—PV OB28

Compatible or Alternative

Stewardship would emphasize:

historical information

related party transactions

and place less emphasis on future cash fl

ows

parallel, not conflicting

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

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.

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.

财务会计报告的本质

The financial statements, which comprise th

e published accounts of the audited body, ar

e an essential means by which it accounts f

or its stewardship of the resources at its disp

osal 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

EFRAG /PAAinE

EFRAG: European Financial Reporting Advi

sory Group （欧洲财务报告咨询小组 ）

PAAinE:Proactive Accounting Activities in E

urope （欧洲进取会计行动组织 ）

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。

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。

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。

About the PAAinE

PAAinE 的主要职能包括： to stimulate, carry out and manage pro-active dev

elopment 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.

Causes of Misstatements

Errors（错误）

Fraud（舞弊）

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。

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）

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

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。

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。

行为审计的特点

审计认识的对象——经管责任的某个方面 Domain B ：财务收支行为

Domain D ：职务执行行为

Domain F ：经营活动和经营业绩

审计的主题——经管责任（ Stewardship ）

经管责任的各个方面

业务

活动

项目部

门财务收支

职务执行

经营活动

经营业绩

Stewardship

Stewardship is personal responsibility for

taking care of another person's property or

financial affairs or in religious orders taking

care of finances.

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.

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

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。

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）

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。

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。

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 themodern corporation

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.

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. Edmu

nds 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 The

ory of the Firm: Some Evidence （ p.618 ） .

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.

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.

From 1905-1930

In the USA, the audit objective gradually changed during this period from the detection of fraud to reporting on the 'actual' financial condition of an entity.

In Great Britain, however, the primary objective continued to be the detection of fraud and error while the prominence of detailed checking (as opposed to testing) remained to the fore.

During the period 1933-1940

There was an acceptance by auditors of

somewhat 'softer' audit objectives and the wording

of the standard auditor's report on the financial

statements reflected this change.

In the USA, the auditors reported as to whether

financial statements "present fairly" the state of

affairs of an entity, rather than the more precise

"present a true and fair view" used in Great Britain.

From 1940 onwards

It became increasingly accepted by the

auditing profession, although not necessarily

by the general public, that the primary

objective of an audit was the provision of an

opinion on the financial statements and that

the detection of fraud and error was very

much a secondary objective.

审计进化的路径

通过检索审计史实我们可以合理地推论： Domain

B 的财务收支审计是审计的原点。审计以 Domain B

为原点成扇形展开。其中 B→A→C→E展示了信息

审计的进化路径及趋势； B→F→D展示了行为审计

的进化路径及趋势。

信息审计的进化路径及 趋势

B→A ：审计主题的进化 行为→信息 A→C ：审计主题和审计认识对象的进化 会

计信息 →非会计信息 A→E ：审计认识对象的扩大 信息 →非信息

行为审计的进化路径及趋势

B→F ：审计主题的扩张 财务收支行为→经管行为（的各个方面）

F→D ：审计认识对象的进化 非信息 →信息 F→D 的进化意味着改善行为审计的固有局限性，可能是审计发展史上的重大转折点。

Thank You!

Questions?