MoveontoPartTwo.Afterthebriefintroductionofdepreciation,now
wewilltalkaboutthemeasurementsofcostallocation.Theproc
essofcostallocationrequiresthatthreefactorsbeestablished
atthetimetheassetisputintouse：Usefullife,Allocationba
se,Allocationmethods.Usefullifeisthealsoknownas
servicelife.Itistheestimatedusethatthecompanyexpectst
oreceivefromtheasset.Becarefulthatusefullifecanbeexpr
essedinunitsoftime,orinunitsofactivity.Forexample,the
estimatedservicelifeoftheFedExdeliverytruckcould5years
or50,000miles.Onethingweneedtopayattention:usefullife
doesnotequaltophysicallife.Theusefullifeofatangiblea
ssetmaybelessthanitsphysicallifeforavarietyofreasons.
Forexample,thephysicallifeofaiPhonemaybe5years,buti
fyouchangetoanewversioninthethirdyearonlybecauseit’s
morefashion,thenitsusefullifeisonly2years.Byfar,
straightlineisthemosteasilyunderstoodandwidelyuseddepr
eciationmethod.Thischartshowstheresultsofasurveyin2011
ofdepreciationmethodsusedbylargepubliccompaniesinUnited
States.Wecanseethatstraightlinemethodisusedbymoretha
n90%oflargecompanies.Usingstraightlineapproach,anequal
amountofdepreciablebaseisallocatedtoeachyearoftheasset
’sservicelife.Theallocationbaseissimplydividedbythenum
berofmonthsintheasset’slifetodeterminemonthlydepreciati
on.WewillagainusetheFedExexampletoillustratestraight
linemethod.Thedepreciationexpense$1200ofyear1equalsto
allocationbase$6000dividedbyusefullife5years.Fromthech
artwecanseethatifwepurchasedthedeliverytruckattheend
ofYear0,theannualdepreciationexpensewillbethesamefor
eachofthe5year.Thejournalentryofrecordingdepreciationi
sasfollowing.Wedebitdepreciationexpenseandcreditaccumula
teddepreciation.WewillagainusetheFedExexampletoillus
tratestraightlinemethod.Thedepreciationexpense$1200ofyea
r1equalstoallocationbase$6000dividedbyusefullife5year
s.Fromthechartwecanseethatifwepurchasedthedeliverytr
uckattheendofYear0,theannualdepreciationexpensewillbe
thesameforeachofthe5year.Thejournalentryofrecording
depreciationisasfollowing.Wedebitdepreciationexpenseandc
reditaccumulateddepreciation.WewillagainusetheFedExex
ampletoillustratestraightlinemethod.Thedepreciationexpens
e$1200ofyear1equalstoallocationbase$6000dividedbyusef
ullife5years.Fromthechartwecanseethatifwepurchasedt
hedeliverytruckattheendofYear0,theannualdepreciatione
xpensewillbethesameforeachofthe5year.Thejournalentry
ofrecordingdepreciationisasfollowing.Wedebitdepreciation
expenseandcreditaccumulateddepreciation.Wewillagainus
etheFedExexampletoillustratestraightlinemethod.Thedepre
ciationexpense$1200ofyear1equalstoallocationbase$6000d
ividedbyusefullife5years.Fromthechartwecanseethatif
wepurchasedthedeliverytruckattheendofYear0,theannual
depreciationexpensewillbethesameforeachofthe5year.The
journalentryofrecordingdepreciationisasfollowing.Wedebi
tdepreciationexpenseandcreditaccumulateddepreciation.1.
Understandcostallocationandthereasonfordepreciation.2.B
eabletoexplainanddeterminethethreemeasurementsofcostal
location.3.Calculatedepreciationusingstraightline.1.Un
derstandcostallocationandthereasonfordepreciation.2.Bea
bletoexplainanddeterminethethreemeasurementsofcostalloc
ation.3.Calculatedepreciationusingstraightline.1.Under
standcostallocationandthereasonfordepreciation.2.Beable
toexplainanddeterminethethreemeasurementsofcostallocati
on.3.Calculatedepreciationusingstraightline.1.Understa
ndcostallocationandthereasonfordepreciation.2.Beableto
explainanddeterminethethreemeasurementsofcostallocation.
3.Calculatedepreciationusingstraightline.1.Understand
costallocationandthereasonfordepreciation.2.Beabletoex
plainanddeterminethethreemeasurementsofcostallocation.3.
Calculatedepreciationusingstraightline.1.Understandcos
tallocationandthereasonfordepreciation.2.Beabletoexpla
inanddeterminethethreemeasurementsofcostallocation.3.Ca
lculatedepreciationusingstraightline.1.Understandcosta
llocationandthereasonfordepreciation.2.Beabletoexplain
anddeterminethethreemeasurementsofcostallocation.3.Calcu
latedepreciationusingstraightline.WewillagainusetheF
edExexampletoillustratestraightlinemethod.Thedepreciation
expense$1200ofyear1equalstoallocationbase$6000divided
byusefullife5years.Fromthechartwecanseethatifwepurc
hasedthedeliverytruckattheendofYear0,theannualdepreci
ationexpensewillbethesameforeachofthe5year.Thejourna
lentryofrecordingdepreciationisasfollowing.Wedebitdepre
ciationexpenseandcreditaccumulateddepreciation.Wewilla
gainusetheFedExexampletoillustratestraightlinemethod.Th
edepreciationexpense$1200ofyear1equalstoallocationbase
$6000dividedbyusefullife5years.Fromthechartwecanseet
hatifwepurchasedthedeliverytruckattheendofYear0,the
annualdepreciationexpensewillbethesameforeachofthe5ye
ar.Thejournalentryofrecordingdepreciationisasfollowing.
Wedebitdepreciationexpenseandcreditaccumulateddepreciation
.WewillagainusetheFedExexampletoillustratestraightl
inemethod.Thedepreciationexpense$1200ofyear1equalstoal
locationbase$6000dividedbyusefullife5years.Fromthechar
twecanseethatifwepurchasedthedeliverytruckattheendo
fYear0,theannualdepreciationexpensewillbethesameforea
chofthe5year.Thejournalentryofrecordingdepreciationis
asfollowing.Wedebitdepreciationexpenseandcreditaccumulate
ddepreciation.WewillagainusetheFedExexampletoillustr
atestraightlinemethod.Thedepreciationexpense$1200ofyear
1equalstoallocationbase$6000dividedbyusefullife5years.
Fromthechartwecanseethatifwepurchasedthedeliverytruc
kattheendofYear0,theannualdepreciationexpensewillbet
hesameforeachofthe5year.Thejournalentryofrecordingde
preciationisasfollowing.Wedebitdepreciationexpenseandcre
ditaccumulateddepreciation.WewillagainusetheFedExexam
pletoillustratestraightlinemethod.Thedepreciationexpense
$1200ofyear1equalstoallocationbase$6000dividedbyuseful
life5years.Fromthechartwecanseethatifwepurchasedthe
deliverytruckattheendofYear0,theannualdepreciationexp
ensewillbethesameforeachofthe5year.Thejournalentryo
frecordingdepreciationisasfollowing.Wedebitdepreciatione
xpenseandcreditaccumulateddepreciation.蒋玥1、审计报告2、审
计的含义3、审计要素4、审计目标5、审计流程审计的目的审计的用户审计的最终产品审计的从业人员审计
的定义增强预期使用者对财务报表的信赖程度财务报表的预期使用者审计报告注册会计师（独立的专职人员）审计是指注册会计师对财务
报表是否不存在重大错报提供合理保证，以积极方式提出意见，增强除管理层之外的预期使用者对财务报表信赖的程度。V.S.
审计是指注册会计师对财务报表是否不存在重大错报提供合理保证，以积极方式提出意见，增强除管理层之外的预期使用者对财务报表信赖的程度。
财产所有者代管财产经营者注册会计师(独立的专职机构或人员)经济责任审查委托报告合理保证抽样主观判断
≠绝对保证合理保证V.S.绝对保证V.S.有限保证≠有限保证（reasonableassurance）
一种高水平的保证合理保证：注册会计师综合运用各种方法，将审计业务风险降至该业务环境下可接受的低水平，以此作为以积极方式提出结
论的基础。有限保证：注册会计师主要运用询问、分析程序等方法将审阅业务风险降至该业务环境下可接受的水平，以此作为以消极方式提出
结论的基础。谁依据什么针对什么干什么最终成果被审计单位管理层(经营方、责任方)三方关系财产所有者代管
注册会计师(独立的专职机构或人员)经济责任审查委托报告报表预期使用者可以是不能是唯一的三方关系注册
会计师责任：按照审计准则的规定对财务报表发表审计意见。被审单位管理层定义：对被审单位经营活动负有经营管理责任的人员。
责任：1）按照适用的财务报告编制基础编制财务报表；2）设计、执行和维护必要的内部控制；3）向注册会计师提供必要的工作条件。注意：
管理层和治理层应对编制财务报表承担完全责任，报表审计不能减轻其责任。预期使用者定义：预期适用审计报告和财务报表的组织和人员。
注意：1）可能包括管理层；2）审计报告的收件人应尽可能地明确为所有的预期使用者。财务报表&报表编制基础(FINANCIAL
REPORTS)1.财务报表资产负债表、利润表、现金流量表、所有者权益变动表、报表附注2.财务报表编制基础判断标
准A.适用的财务报表编制基础1）法律法规要求采用的；2）就被审计单位性质和财务报表目标而言，可接受的；B.通用目的V
.S.特殊目的1）通用目的：旨在满足广大财务报表使用者共同的财务信息需求的财务报告编制基础；1）特殊目的：旨在满足财务报表
特定使用者对财务信息需求的财务报告编制基础。审计证据&审计报告(AUDITEVIDENCE)1.审计证据2.
审计报告A.无保留意见B.非无保留意见保留意见否定意见无法表示意见充分性适当性基本特征
1、总体目标A.对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证，（使得注册会计师能够对财务报表是否在所有重
大方面按照适用的财务报告编制基础编制发表审计意见）。2、具体目标B.按照审计准则的规定，根据审计结果对财务报表出具审计
报告，并与管理层和治理层沟通。交易和事项期末账户余额列报和披露认定层次认定层次：管理层认定了什么，注册会计师就要再
认定什么管理层注册会计师举例：营业收入认定交易和事项期末账户余额列报和披露发生存在发生以及权利和义务完整
完整完整准确计价和分摊准确性和计价截止分类权利和义务分类和可理解性交易和事项认定含义审计目标发生
记录的交易或事项已发生，且与被审计单位有关确认已记录的交易是真实的完整所有应当记录的交易和事项均已记录确认已发生的交易确实
已经记录准确与交易和事项有关的金额及其他数据已恰当记录确认已记录的交易是按正确金额反映的截止交易和事项已记录于正确的会计
期间确认接近于资产负债表日的交易记录于恰当的期间分类交易和事项已记录于恰当的账户确认被审计单位记录的交易经过适当分类
期末账户余额认定含义审计目标存在记录的资产、负债和所有者权益是存在的确认记录的金额确实存在完整所有应当记录的资产、
负债和所有者权益均已记录确认已存在的金额均已记录计价和分摊资产、负债和所有者权益以恰当的金额包括在财务报表中，与之相关的计价
或分摊调整已恰当记录资产、负债和所有者权益以恰当的金额包括在财务报表中，与之相关的计价或分摊调整已恰当记录权利和义务记录的资
产由被审计单位拥有或控制，记录的负债是被审计单位应当履行的偿还义务确认资产归属于被审计单位，负债属于被审计单位的义务列报和
披露认定含义审计目标发生以及权利和义务披露的交易、事项和其他情况已发生，且与被审计单位有关确认发生的交易、事项，或与被
审计单位有关的交易和事项均包括在了财务报表中完整所有应当包括在财务报表中的披露均已包括确认应当披露的事项均包括在了财务报表中
准确性和计价财务信息已被恰当的列报和描述，且披露内容表述清楚财务信息已被恰当地列报和描述，且披露内容表述清楚分类和可理解
性财务信息已被恰当地列报和描述，且披露内容表述清楚财务信息已被恰当地列报和描述，且披露内容表述清楚初步业务活动/承接业务
业务约定书计划审计工作制定总体审计策略，确定重要性水平、重点领域、资源分配评估重大错报风险设计并执行风险评估程
序应对重大错报风险控制测试（控制）、实质性程序（认定）完成审计工作，出具审计报告证据形成工作底稿【1
、多选题】下列有关鉴证业务保证程度的提法中，恰当的有（）。A.审计业务属于合理保证的鉴证业务，将审计业务风险降至可接
受的低水平B.审阅业务属于有限保证的鉴证业务，将审阅业务风险降至可接受的低水平C.合理保证业务是以积极方式提出结论
D.有限保证业务是以消极方式提出结论【2、多选题】下列有关审计业务三方关系的表述中，不正确的有（）。A
.审计业务涉及的三方关系人包括注册会计师、责任方和预期使用者B.责任方与预期使用者不可能是同一方C.责任方可能是审
计业务的委托人D.责任方不可能是预期使用者【3、单选题】对于营业收入下列认定，通过比较资产负债表日前后几天的发货
单日期与记账日期，A注册会计师认为最可能证实的是（）。A.发生B.完整性C.截止D.分类【
4、单选题】有关具体审计目标的说法中，正确的是（）。A.如果财务报表中没有将一年内到期的长期借款列报为一年内到期的非
流动负债，违反了准确性和计价目标B.如果已入账的销售交易是对确已发出商品、符合收入确认条件的交易的记录，但金额计算错误，违
反了准确性目标，但没有违反发生目标C.如果财务报表中将低值易耗品列报为固定资产，违反了准确性和计价目标D.如果财务
报表附注中没有分别对原材料、在产品和产成品等存货成本核算方法做出恰当的说明，违反了分类和可理解性目标??1、了解如果从上交
所、深交所网站下载上市公司财务报表和审计报告。2、了解审计的起源和发展。要求：字数：不限，说清楚即可；提交时
间：下次上课前；提交方式：A4纸打印。Nowwe’llstartourPartOne:Definition
ofconceptsrelatingtodepreciation.Firstlet’sreviewthecon
ceptoffixedassets.Fixedassetsaretangiblelong-lived,reven
ue-producingassets.IntheUnitedStates,theyarealsocalledP
roperty,Plant,andEquipment(PP&E),whichbetterdescribeitsc
ategory.HereisApple’sbalancesheetof2014.Wecanseethati
tusePP&Etorepresentfixedassets.Pleasepayattentiontothi
s“net”,itmeansnetofdepreciation,andwe’lltalkaboutthis
innextslide.Fixedassetsincludethingslikeland,buildings,
equipment,autos,andtrucks.Nowwe’llstartourPartOne:D
efinitionofconceptsrelatingtodepreciation.Firstlet’srevie
wtheconceptoffixedassets.Fixedassetsaretangiblelong-liv
ed,revenue-producingassets.IntheUnitedStates,theyarealso
calledProperty,Plant,andEquipment(PP&E),whichbetterdescr
ibeitscategory.HereisApple’sbalancesheetof2014.Wecans
eethatitusePP&Etorepresentfixedassets.Pleasepayattenti
ontothis“net”,itmeansnetofdepreciation,andwe’lltalkab
outthisinnextslide.Fixedassetsincludethingslikeland,bu
ildings,equipment,autos,andtrucks.Nowwe’llstartou
rPartOne:Definitionofconceptsrelatingtodepreciation.Firs
tlet’sreviewtheconceptoffixedassets.Fixedassetsaretang
iblelong-lived,revenue-producingassets.IntheUnitedStates,
theyarealsocalledProperty,Plant,andEquipment(PP&E),which
betterdescribeitscategory.HereisApple’sbalancesheetof2
014.WecanseethatitusePP&Etorepresentfixedassets.Pleas
epayattentiontothis“net”,itmeansnetofdepreciation,and
we’lltalkaboutthisinnextslide.Fixedassetsincludethings
likeland,buildings,equipment,autos,andtrucks.Nowwe’ll
startourPartOne:Definitionofconceptsrelatingtodepreciat
ion.Firstlet’sreviewtheconceptoffixedassets.Fixedassets
aretangiblelong-lived,revenue-producingassets.IntheUnited
States,theyarealsocalledProperty,Plant,andEquipment(PP&
E),whichbetterdescribeitscategory.HereisApple’sbalances
heetof2014.WecanseethatitusePP&Etorepresentfixedasse
ts.Pleasepayattentiontothis“net”,itmeansnetofdepreciat
ion,andwe’lltalkaboutthisinnextslide.Fixedassetsinclud
ethingslikeland,buildings,equipment,autos,andtrucks.
MoveontoPartTwo.Afterthebriefintroductionofdepreciation
,nowwewilltalkaboutthemeasurementsofcostallocation.The
processofcostallocationrequiresthatthreefactorsbeestabl
ishedatthetimetheassetisputintouse：Usefullife,Allocati
onbase,Allocationmethods.Usefullifeisthealsokno
wnasservicelife.Itistheestimatedusethatthecompanyexpe
ctstoreceivefromtheasset.Becarefulthatusefullifecanbe
expressedinunitsoftime,orinunitsofactivity.Forexample
,theestimatedservicelifeoftheFedExdeliverytruckcould5
yearsor50,000miles.Onethingweneedtopayattention:useful
lifedoesnotequaltophysicallife.Theusefullifeofatangi
bleassetmaybelessthanitsphysicallifeforavarietyofrea
sons.Forexample,thephysicallifeofaiPhonemaybe5years,
butifyouchangetoanewversioninthethirdyearonlybecause
it’smorefashion,thenitsusefullifeisonly2years.By
far,straightlineisthemosteasilyunderstoodandwidelyused
depreciationmethod.Thischartshowstheresultsofasurveyin
2011ofdepreciationmethodsusedbylargepubliccompaniesinU
nitedStates.Wecanseethatstraightlinemethodisusedbymor
ethan90%oflargecompanies.Usingstraightlineapproach,ane
qualamountofdepreciablebaseisallocatedtoeachyearofthe
asset’sservicelife.Theallocationbaseissimplydividedbyth
enumberofmonthsintheasset’slifetodeterminemonthlydepre
ciation.WewillagainusetheFedExexampletoillustratestr
aightlinemethod.Thedepreciationexpense$1200ofyear1equal
stoallocationbase$6000dividedbyusefullife5years.Fromt
hechartwecanseethatifwepurchasedthedeliverytruckatth
eendofYear0,theannualdepreciationexpensewillbethesame
foreachofthe5year.Thejournalentryofrecordingdepreciat
ionisasfollowing.Wedebitdepreciationexpenseandcreditacc
umulateddepreciation.WewillagainusetheFedExexampleto
illustratestraightlinemethod.Thedepreciationexpense$1200o
fyear1equalstoallocationbase$6000dividedbyusefullife5
years.Fromthechartwecanseethatifwepurchasedthedelive
rytruckattheendofYear0,theannualdepreciationexpensewi
llbethesameforeachofthe5year.Thejournalentryofrecor
dingdepreciationisasfollowing.Wedebitdepreciationexpense
andcreditaccumulateddepreciation.WewillagainusetheFed
Exexampletoillustratestraightlinemethod.Thedepreciatione
xpense$1200ofyear1equalstoallocationbase$6000dividedby
usefullife5years.Fromthechartwecanseethatifwepurcha
sedthedeliverytruckattheendofYear0,theannualdepreciat
ionexpensewillbethesameforeachofthe5year.Thejournal
entryofrecordingdepreciationisasfollowing.Wedebitdepreci
ationexpenseandcreditaccumulateddepreciation.Wewillaga
inusetheFedExexampletoillustratestraightlinemethod.The
depreciationexpense$1200ofyear1equalstoallocationbase$6
000dividedbyusefullife5years.Fromthechartwecanseetha
tifwepurchasedthedeliverytruckattheendofYear0,thean
nualdepreciationexpensewillbethesameforeachofthe5year
.Thejournalentryofrecordingdepreciationisasfollowing.We
debitdepreciationexpenseandcreditaccumulateddepreciation.
1.Understandcostallocationandthereasonfordepreciation.
2.Beabletoexplainanddeterminethethreemeasurementsofco
stallocation.3.Calculatedepreciationusingstraightline.
1.Understandcostallocationandthereasonfordepreciation.2.
Beabletoexplainanddeterminethethreemeasurementsofcost
allocation.3.Calculatedepreciationusingstraightline.1.
Understandcostallocationandthereasonfordepreciation.2.Be
abletoexplainanddeterminethethreemeasurementsofcostall
ocation.3.Calculatedepreciationusingstraightline.1.Und
erstandcostallocationandthereasonfordepreciation.2.Beab
letoexplainanddeterminethethreemeasurementsofcostalloca
tion.3.Calculatedepreciationusingstraightline.1.Unders
tandcostallocationandthereasonfordepreciation.2.Beable
toexplainanddeterminethethreemeasurementsofcostallocatio
n.3.Calculatedepreciationusingstraightline.1.Understan
dcostallocationandthereasonfordepreciation.2.Beableto
explainanddeterminethethreemeasurementsofcostallocation.
3.Calculatedepreciationusingstraightline.1.Understandc
ostallocationandthereasonfordepreciation.2.Beabletoexp
lainanddeterminethethreemeasurementsofcostallocation.3.
Calculatedepreciationusingstraightline.Wewillagainuse
theFedExexampletoillustratestraightlinemethod.Thedepreci
ationexpense$1200ofyear1equalstoallocationbase$6000div
idedbyusefullife5years.Fromthechartwecanseethatifwe
purchasedthedeliverytruckattheendofYear0,theannualde
preciationexpensewillbethesameforeachofthe5year.Thej
ournalentryofrecordingdepreciationisasfollowing.Wedebit
depreciationexpenseandcreditaccumulateddepreciation.Wew
illagainusetheFedExexampletoillustratestraightlinemetho
d.Thedepreciationexpense$1200ofyear1equalstoallocation
base$6000dividedbyusefullife5years.Fromthechartwecan
seethatifwepurchasedthedeliverytruckattheendofYear0,
theannualdepreciationexpensewillbethesameforeachofthe
5year.Thejournalentryofrecordingdepreciationisasfollow
ing.Wedebitdepreciationexpenseandcreditaccumulateddepreci
ation.WewillagainusetheFedExexampletoillustratestrai
ghtlinemethod.Thedepreciationexpense$1200ofyear1equalstoallocationbase$6000dividedbyusefullife5years.FromthechartwecanseethatifwepurchasedthedeliverytruckattheendofYear0,theannualdepreciationexpensewillbethesameforeachofthe5year.Thejournalentryofrecordingdepreciationisasfollowing.Wedebitdepreciationexpenseandcreditaccumulateddepreciation.WewillagainusetheFedExexampletoillustratestraightlinemethod.Thedepreciationexpense$1200ofyear1equalstoallocationbase$6000dividedbyusefullife5years.FromthechartwecanseethatifwepurchasedthedeliverytruckattheendofYear0,theannualdepreciationexpensewillbethesameforeachofthe5year.Thejournalentryofrecordingdepreciationisasfollowing.Wedebitdepreciationexpenseandcreditaccumulateddepreciation.WewillagainusetheFedExexampletoillustratestraightlinemethod.Thedepreciationexpense$1200ofyear1equalstoallocationbase$6000dividedbyusefullife5years.FromthechartwecanseethatifwepurchasedthedeliverytruckattheendofYear0,theannualdepreciationexpensewillbethesameforeachofthe5year.Thejournalentryofrecordingdepreciationisasfollowing.Wedebitdepreciationexpenseandcreditaccumulateddepreciation. |
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