其他保证服务研讨会：治理、审计职能与质量.pdfVIP

OtherAssuranceServices

ACCT90014Auditing

AssuranceServices

Seminar11

其他保证服务

ACCT90014审计与

鉴证服务研讨会11

RequiredReading

•LCCRCh.2“Governanceandtheauditor”

•LCCRCh.4“Otherassuranceengagements

qualitystandards”

•BHPBilliton2013SustainabilityReport

•“Shareholderspressboardsonsocialand

environmentalrisks”

必读内容

•LCCR章节。2“治理和审计师”

•LCCR第4章“其他保证活动和质量”

•BHPBilliton2013年可持续发展报告

•“股东就社会和环境风险向董事会意见”

StructureofSeminar

1.ObjectivesofSeminar

2.EnterpriseCorporateGovernance

3.AuditCommittees

4.OtherAuditAssuranceFunctions

5.AuditinthePublicSector

6.QualityManagement

7.Conclusions

研讨会结构

1.研讨会的目标2.企业与公司治

理3.审计4.其他审计与鉴证职

能5.公共部门审计6.7.结

论

1.ObjectivesofSeminar

Toprovideyouwith:

•Anawarenessofthelatestdevelopmentsinthe“value-

adding”ofanaudit

•Reinforcementoftheroleofauditingincorporategovernance

•Anoverviewoftypesofauditassuranceservicesotherthan

thefinancialstatementaudit

一、研讨会目的

为您：

•了解审计“增值”的发展

•加强审计在公司治理中的作用nce

•财务报表审计以外的审计和鉴证服务类型概述

2.EnterpriseGovernance

•Frameworkthatcoversbothcorporatebusinessgovernance

ofanenterprise

–“thesetofresponsibilitiesandpracticesexercisedbytheboardand

exe