审计通常是指财务报表审计或对公司财务报表的客观检查和评估——通常由外部第三方执行。审计可以由内部各方和政府实体执行，例如美国国税局 (IRS)。
审计的重要性
审计是会计中使用的一个重要术语，描述了对公司财务记录的检查和验证。这是为了确保财务信息得到公平和准确的表述。
此外，还进行审计以确保财务报表按照相关会计准则编制。三个主要的财务报表是：
- 收入证明
- 资产负债表
- 现金流量表
财务报表由管理层使用相关会计准则在内部编制，例如国际财务报告准则 (IFRS)或公认会计准则 (GAAP)。它们旨在为以下用户提供有用的信息：
- 股东
- 债权人
- 政府实体
- 顾客
- 供应商
- 伙伴
财务报表通过各种记录的交易记录公司的运营、投资和融资活动。由于财务报表是内部编制的，因此报表编制者存在欺诈行为的高风险。
TopMask会计代考服务介绍
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会计代考/审计代考案例
Each of the following steps should be performed prior to accepting an audit engagement except.
a. evaluating the integrity of management.
b. making preliminary judgements about materiality levels.
c. identifying special circumstances and unusual risks.
d. evaluating independence.
Incompatible duties are those that allow an irregularity to be perpetrated：
a. and concealed through collusive actions.
b. by two or more employees.
c. and concealed by a single employee.
d. by accounting personnel.
Smaller entities are best able to overcome their absence of safeguards by：
a. developing a culture that emphasises integrity, ethical values and competence.
b. removing authority from the owner/manager.
c. implementing a strict segregation of duties policy.
d. creating an audit committee.
Where an event occurring after the end of the reporting period provides new information that does not relate to conditions existing at year end and, if its non-disclosure has the potential to adversely affect decisions made by users of the financial statements:
a. it is required to be recognised as a liability in the balance sheet.
b. it is an adjusting event.
c. it is a non-adjusting event.
d. it can be ignored by the auditor.
The auditor relies on the management representation letter to:
a. guarantee the absence of management fraud.
b. confirm written representations given to the auditor
c. ument the continuing irrelevance of management representations.
d. educe the possibility of misunderstanding concerning management’s representations.
The addition of an emphasis of matter paragraph in an audit report:
a. does not affect the auditor’s opinion.
b. is required by the standards to be included in all audit reports.
c. only included for going concern uncertainties.
d. oes affect the auditor’s opinion.
