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1、浙江工商大學財務與會計學院本科畢業(yè)論文Ⅲ1外文翻譯之一外文翻譯之一AuditingganizationsThroushaStrategicSystemsLens-TheKPMGBusinessMeasurementProcess(節(jié)選節(jié)選)Auth:TimothyB.BellFrankO.MarrsIraSolomonHowardThomasNationality:TheU.S.Derivation:Auditingganization
2、sThroughastrategicSystemsLensTheKPMGBusinessMeasurementProcess1997(P43-44,P71-72)(P.43-44)BMPBusinessProcessAnalysisTheBMPBusinessProcessAnalysisisdesignedtoprovidetheauditwithanindepthunderstingofthekeybusinessprocessid
3、entifiedearlierintheaudit.ViathisanalysistheBMPauditlearnshowtheclientganizationcreatesvalue.Spacificallyeachkeycebusinessprocess42isstudiedindepthtodiscernsignificantprocessobjectivesthebusinessrisksrelatedtotheseobject
4、ivesthecontrolsestablishedtomitigatetherisksthefinancialstatementimplicationsoftheriskscontrols.Consistentlyeachsignificantresourcemanagementprocessisexaminedwiththesamefoci.DuringthebusinesssprocessanalysistheBMPaudital
5、sowillidentifyclassesoftransactionsthatappeartoposedifferentialmisstatementrisks(.e.groutineversusnonroutinetransactionsaccountingestimates)aswellastheassociatedfinancialstatementaccountbalances.Businessprocessanalysisad
6、optsa”valuechain”43approachtoanalyzingtheinterconnectedactivitiesintheclient’sbusinessbothdomesticallyglobally.ItisconsistentwithW.EdwardDeming’sviewsofbusinessprocessestheroleoftotalqualitymanagementinmonitingthevalueof
7、theseprocesses.Cebusinessprocessrepresentthemaincustomerfacingactivitiesofthebusiness.Itisthesuccessfulcombinationexecutionofthecebusinesssprocessesthatcreatevalueintheeyesofcustomersthereferesultinprofitablecustomersale
8、s.DuringbusinessprocessanalysistheBMPauditrecognizesthatnotallactivitiesacrossprocessesaresequentialthatimptantlinkagesexistbetweenprocesses.Exhibit7[p.44]presentstheprocessanalysistemplateusedbytheBMPaudittoanalyzethecl
9、ient’scebusinessprocesssignificantresourcemanagementprocesses.ThetemplateisaframewkthatguidestheBMPaudit’scollection42TheBMPauditidentifiesthekeybusinessprocessesthatwillbeanalyzedindepthonhisunderstingofthebusinesssteat
10、egythecompetenciesrequiredtosuccessfullycarryoutthatsstrategy.43SeeM.EPterCompetitiveAdvantageCreatingSustainingSuperiPerfiPerfmance(TheFreePressNewYk1985)fanindepthdiscussionofvaluechainanalysis.浙江工商大學財務與會計學院本科畢業(yè)論文Ⅲ3sys
11、temsauditstillembracestheauditriskmodelstillperfmsproceduresthatfthemostpartwouldbefamiliartoconventionalauditsstillfmulatesanopiniononthefinancialstatementsbasedsteategicsystemsauditlieselsewhere.Specificallyitcondition
12、stheaudit’sexpectationsonknowledgefromperspectivesgleanedfrommarriageofthefieldsofauditingsystemstheybusinesssteategy.Theseknowledgeladenexpectationsfmthebasisofanewbreedofanalyticalproceduresthatholdpromisefhighlyeffect
13、iveaudits.Exhibits18[p.72]contraststhetraditionalreductionistauditapproachwithariskbasedstrategicsystemsauditapproachlikeBMP.Thereductionistapproachassumesthataccountingauditingknowledgeplaystheprimaryroleinfmingauditjud
14、gmentsimplicitlydeemphasizestheroleofknowledgeaboutthebusiness.Theriskbasedstrategicsystemsapproachreflectsthesystemsthinkingviewthattoauditassertionseffectivelytheauditmustcomprehendtheclient’swholebusinessenvironmentin
15、terprettheroleofsignificanttransactionsfromthisbusinessknowledgeframethebroadercontextinfusesmeaningintotheparts.Exhibit18ComparisonofReductioniststrategicSystemsAuditApproachesReductionistAuditApproachStrategicSystemsAu
16、ditApproachTransactionientationBasedonthenotionthatthewholecanbediscernedbyexaminingthepartsHolisticientationBasedonthebeliefthatthebroadercontextinfusesmeaningintothepartsFocusontheinfmationProcessThroughanunderstingoft
17、heinterrelationshipsamongreptedinfmationoneisabletodevelopasoundexpectationmodelaboutperfmanceFocusontheBusinessProcessesPresumestheobjiectivesofthebusinessstrategyaredeliveredthroughkeyprocessestherefeasoundexpectationm
18、odelmustbebasedonareviewofsteategyprocessindicatsExpertKnowledgeofAccountingAuditingReliesonindepthunderstingofauditingproceduresaccountingrulespredominantlytoenabletheattestertoverifyconsistenciesanomaliesExpertKnowledg
19、eofBusinessConsidersabroaderunderstingoftheentityitsenviromenttocontributesignificantlytotheattester’sabilitytoverifyconsistenciesdetectanomaliesDiscreteSystemsComprehendssystemsasdisconnectedfromoneanothergeneratingunre
20、latedtransactionsthatcanbereviewedbyindibidualswkingindependentlywkedUnderststheganizationasadynamicwkwhosesystemscannotbeexaminedinisolationAuditRiskBasedonbeliefthatopinionsaboutfinancialstatementscanbeissuedindependen
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