Today we're going to be talking about auditing.

今天我們要討論的是審計。

And I realize some of you have seen this in college.

我知道你們中有些人在大學裡見過這一幕。

Some of you may have never seen it, but that's fine because I'm going to teach you what you need to know to get you through the CPA exam.

有些人可能從未見過它，但沒關係，因為我將教你通過註冊會計師考試所需的知識。

My name is Roger Phillip.

我叫羅傑-菲利普。

Also make sure you watch the intro, because in the intro I'll introduce myself, but also talk about the course, the exam itself, and a good study program and study schedule to enable you to get through the CPA exam.

此外，請確保您觀看了介紹，因為在介紹中，我會介紹我自己，同時也會談談課程、考試本身，以及一個好的學習計劃和學習時間表，使您能夠順利通過註冊會計師考試。

So very important, make sure you watch that.

所以非常重要，一定要看。

What are we starting out with?

我們從什麼開始？

We're starting out with audit standards and engagement planning.

我們從審計標準和業務規劃開始。

So what we're looking at here is we're going out and we're going to perform an audit on a client.

是以，我們現在要做的就是出去對客戶進行審計。

Now we're going to talk about different types of audits in a moment, about a compliance audit, an operational audit, a financial statement audit, for example.

接下來我們將討論不同類型的審計，例如合規性審計、營運審計和財務報表審計。

But what we're looking at here is mainly the financial statement audit.

但我們在這裡看到的主要是財務報表審計。

Now in this type of audit, which I'll come back to, we're looking at these financial statements.

現在，在這種類型的審計中，我們正在查看這些財務報表。

What I want you to realize for auditing, I don't want you to memorize stuff, but I want you to understand it.

我想讓你們明白的是，對於審核，我不希望你們死記硬背，而是希望你們能夠理解。

And as you'll see in the next 25, 30 hours, I'm going to walk you through it step by step by step to make sure you understand auditing.

在接下來的 25 到 30 個小時裡，我會一步一步地教你，確保你理解審計。

With auditing, we're looking at these financial statements.

通過審計，我們要查看這些財務報表。

These are management's financial statements.

這些是管理層的財務報表。

Management is responsible for the preparation.

編制工作由管理層負責。

Management is responsible for the fair presentation of the statements, the preparation and presentation.

管理層對報表的公允列報、編制和列報負責。

Our job as an auditor, should we decide to accept it, is to obtain sufficient appropriate audit evidence in order to afford us a reasonable basis for giving an opinion on these financial statements.

如果我們決定接受審計，作為審計員，我們的工作是獲取充分、適當的審計證據，為我 們對這些財務報表發表審計意見提供合理依據。

So our job is to give an opinion on these statements.

是以，我們的工作就是對這些報表提出意見。

In our opinion, the statements referred to above presents fairly in all material respects.

我們認為，上述報表在所有重要方面都有公允的反映。

So what we're saying is, in my opinion, the numbers are presented fairly.

是以，我們要說的是，在我看來，這些數字是公平的。

So what we're doing here in auditing, there's a lot of overlap from, for example, your favorite intermediate accounting class.

是以，我們在審計領域所做的工作，與你最喜歡的中級會計課有很多重疊之處。

Because in intermediate accounting, we talk about things like cash, receivables, inventory, accounts payable, notes payable, and so on.

因為在中級會計中，我們會談到現金、應收賬款、存貨、應付賬款、應付票據等等。

Here in auditing, we're talking about not necessarily how to prepare the valuation in the FAR exam, but here what we're looking at is how do you audit that?

在審計中，我們討論的不一定是如何準備 FAR 考試中的估價，而是如何進行審計？

How do I obtain enough good evidence so I can give an opinion on these numbers?

如何才能獲得足夠充分的證據，從而對這些數字發表意見？

Because investors rely on these numbers, creditors rely on these numbers.

因為投資者依賴這些數字，債權人也依賴這些數字。

People look at these statements.

人們看著這些聲明。

They rely on our opinion in order to make a financial investment in the company.

他們依靠我們的意見對公司進行財務投資。

Therefore, it's imperative that we're objective, unbiased, independent, clear mental attitude.

是以，我們務必要有客觀、公正、獨立、清醒的精神態度。

All of this stuff that we'll talk about in just a few minutes.

所有這些，我們幾分鐘後就會談到。

But the big picture of auditing is that, for example, we'll talk down the road, but when we're looking at these statements, there are certain assertions.

但審計的全貌是，例如，我們會順著這條路說下去，但當我們查看這些報表時，會有一些斷言。

For example, P, E, R, C, V, perceive.

例如，P、E、R、C、V、感知。

These are some of the assertions management makes in the form of financial statements.

這些都是管理層以財務報表形式做出的一些斷言。

For example, management is asserting that all these numbers are properly presented, adequately disclosed.

例如，管理層聲稱所有這些數字都已適當列報、充分披露。

They exist.

它們是存在的。

Rights, they own them.

權利，他們擁有這些權利。

Completeness, cutoff, valuation, allocation, accuracy, classification.

完整性、截止、估價、分配、準確性、分類。

So these are some of the things that they're asserting.

這些就是他們聲稱的一些事情。

So management is saying, hey, in these statements, in these numbers, and for the next 25 hours, when I say, whose statements are these, to stay awake, I want you to go, management.

是以，管理層說，嘿，在這些聲明中，在這些數字中，在接下來的25個小時裡，當我說，這些聲明是誰的，保持清醒，我希望你去，管理層。

Old air out, fresh oxygen in, brain cells start cranking, stay awake, you learn, you learn, you pass the exam, become a CPA, find out what true happiness really is.

排出舊空氣，吸入新鮮氧氣，腦細胞開始運轉，保持清醒，你會學到知識，你會通過考試，成為註冊會計師，找到真正的幸福。

All right, I'm so excited.

好吧，我太激動了

So this is what management is asserting.

這就是管理層的主張。

And I'll actually teach you, you perceive.

我真的會教你，你會明白的。

So understandability and classification, presentation and disclosure, existence and occurrence, rights and obligations, completeness, cutoff, allocation, valuation, accuracy.

是以，可理解性和分類、列報和披露、存在和發生、權利和義務、完整性、截止、分配、估值、準確性。

These are the assertions.

這些都是斷言。

So for example, when you think back on your intermediate accounting, accounts receivable should be valued in the balance sheet at how much?

例如，回想一下中級會計，應收賬款在資產負債表中的價值應該是多少？

Their NRV, which stands for net realizable value.

它們的 NRV，即可變現淨值。

Net realizable value is the amount you expect to receive within one year, or the accounting cycle, whichever is longer.

可變現淨值是指預計在一年內或會計週期內收到的金額，以時間較長者為準。

Inventory should be at the lower of cost or market, LCM.

存貨應按成本與市價孰低法（LCM）計算。

So what we have to do as an auditor is in the financial exam, in FAR, you're going through and calculating the valuation.

是以，作為一名審計師，我們必須做的就是在財務考試中，在 FAR 中，你要通過並計算估值。

You've got to value receivables at their NRV, you've got to go through and come up with bad debt expense, percentage of credit sales, aging of AR, and so on.

你必須按淨值對應收賬款進行估價，還必須計算壞賬支出、賒銷比例、應收賬款賬齡等。

So we're looking at the dollars.

所以我們看的是美元。

Here in audit, we're looking at making sure that receivables exist.

在審計中，我們要確保應收賬款的存在。

It's the company's receivable.

這是公司的應收賬款。

They're the proper amount at the NRV.

它們是正常值的適當數量。

They're complete, they're classified properly.

它們是完整的，分類正確。

If you factor, discount, pledge these receivables as collateral for a loan, that has to be disclosed here in the statements.

如果您將這些應收賬款作為貸款抵押進行保理、貼現或質押，則必須在報表中予以披露。

So again, in financial accounting, we care about the dollars.

同樣，在財務會計中，我們關心的是 "美元"。

Here in auditing, we care about giving an opinion that in my opinion, the numbers are presented fairly in all material respects.

在審計工作中，我們關心的是提出意見，即在我看來，這些數字在所有重要方面都是公允的。

That's what we're trying to do here.

這就是我們要做的。