審計(jì)與風(fēng)險(xiǎn)管理AS之架構(gòu)與文件

1、審計(jì)與風(fēng)險(xiǎn)管理審計(jì)與風(fēng)險(xiǎn)管理AS/2 之架構(gòu)與文件之架構(gòu)與文件講師講師:廖鴻儒廖鴻儒 協(xié)理協(xié)理日期日期:97年年12月月 17日日AS2之架構(gòu)及觀念之架構(gòu)及觀念 What is AS2?審計(jì)方法論P(yáng)olicies and guidance審計(jì)工具Common Documentation審計(jì)軟體Enabling software technologyDeloitte共通的語(yǔ)言AS2之架構(gòu)及觀念之架構(gòu)及觀念 AS2之特性之特性(IAA1.14) Partner-led強(qiáng)調(diào)審計(jì)工作之執(zhí)行應(yīng)融入Partner及manager對(duì)客戶之經(jīng)驗(yàn)及了解以及各階段之參與 Focused依各客戶、 重大科目及可能錯(cuò)

2、誤所辨認(rèn)之風(fēng)險(xiǎn)風(fēng)險(xiǎn)來(lái)設(shè)計(jì)適合之查核程序 Interactive強(qiáng)調(diào)與客戶經(jīng)營(yíng)階層之互動(dòng)，並適當(dāng)強(qiáng)調(diào)與客戶經(jīng)營(yíng)階層之互動(dòng)，並適當(dāng)?shù)幕貞?yīng)其需求及預(yù)期的回應(yīng)其需求及預(yù)期(客戶滿意度客戶滿意度) Dynamic因應(yīng)多變的環(huán)境來(lái)量身訂作查核因應(yīng)多變的環(huán)境來(lái)量身訂作查核 計(jì)畫(huà)計(jì)畫(huà)AS2之六大主要活動(dòng)之六大主要活動(dòng)(階段階段)Perform Pre-engagement ActivitiesPerform Preliminary PlanningDevelop the Audit PlanPerform the Audit Plan(控制測(cè)試+證實(shí)性測(cè)試)Conclude and ReportPerform

3、 Post-engagement ActivitiesAS2之六大主要活動(dòng)之六大主要活動(dòng)(階段階段)與風(fēng)險(xiǎn)管理與風(fēng)險(xiǎn)管理之關(guān)聯(lián)之關(guān)聯(lián)Perform Pre-engagement ActivitiesPerform Preliminary PlanningDevelop the Audit PlanPerform the Audit PlanConclude and ReportPerform Post-engagement Activities評(píng)估及辨認(rèn)風(fēng)險(xiǎn)管理及降低風(fēng)險(xiǎn)最後評(píng)估風(fēng)險(xiǎn) 執(zhí)行委任前之前置作業(yè) Perform Pre-engagement activities評(píng)估並因應(yīng)委任風(fēng)險(xiǎn):1

4、210挑選查核小組確立委任合約內(nèi)容及客戶服務(wù)要求委任風(fēng)險(xiǎn)之定義係指承接客戶及提供專業(yè)服務(wù)不當(dāng)，對(duì)事務(wù)所所造成不利影響（包括媒體負(fù)面報(bào)導(dǎo)及法律訴訟）之風(fēng)險(xiǎn)。此種風(fēng)險(xiǎn)之曝露可能導(dǎo)源於接受誠(chéng)信不佳客戶之委任或本所專業(yè)人員於執(zhí)行委任案件過(guò)程發(fā)生重大錯(cuò)誤。委任風(fēng)險(xiǎn)之分類風(fēng)險(xiǎn)評(píng)估結(jié)果，可分為三類：1.正常風(fēng)險(xiǎn)（Normal）2.高於正常風(fēng)險(xiǎn)（Greater than normal）3.顯著高於正常風(fēng)險(xiǎn)（Much greater than normal)委任風(fēng)險(xiǎn)評(píng)估之工具(1210)管理當(dāng)局特性及正直性1-3組織及管理體系4-9企業(yè)特性及企業(yè)環(huán)境10-11財(cái)務(wù)情況12-13審計(jì)委任的特性14-16關(guān)係企業(yè)圖

5、及關(guān)係人17-19蓄意誤述財(cái)報(bào)表達(dá)之可能性20-22重大事件或不尋常之交易 See 1210 執(zhí)行初步規(guī)劃作業(yè) Perform Preliminary Planning（第二階段）了解客戶企業(yè)了解控制環(huán)境了解會(huì)計(jì)流程執(zhí)行初步分析性覆核決定重大性水準(zhǔn)See 14001710 Develop the Plan- Assurance ModelSIRs(特定風(fēng)險(xiǎn)特定風(fēng)險(xiǎn)) IAA (6)- Potential ErrorsCompletenessValidityRecordingCut-offValuationPresentation GAAS No32 (5)- 財(cái)報(bào)之聲明存在或發(fā)生完整權(quán)利與義務(wù)

6、評(píng)價(jià)或分?jǐn)偙磉_(dá)與揭露See 1510 審計(jì)規(guī)劃備忘錄 1810 ( Audit Planning Memorandum)按重大科目科目別之風(fēng)險(xiǎn)評(píng)估及查核規(guī)劃1820為決定證實(shí)性測(cè)試查核程式之主要依據(jù)為決定證實(shí)性測(cè)試查核程式之主要依據(jù)Completing the Planning Process風(fēng)險(xiǎn)評(píng)估及查核規(guī)劃彙總風(fēng)險(xiǎn)評(píng)估及查核規(guī)劃彙總Perform Audit Plan（第四階段）（第四階段）Perform Test of Controls and Evaluate ResultsPerform Substantive Test and Evaluate ResultsPerform Fin

7、ancial Statement Review2320Perform Test of Controls and Evaluate ResultsPrincipal business activities153X決定Control objectiveControl activitiesTest of controlSee 43XXConclude and Report（第五階段）（第五階段）Perform Subsequent Events Review9300Obtain Management RepresentationsPrepare Audit-Summary Memorandum 2330Engagement Reporting2000Perform Post-Engagement ActivitiesAssess Engagement Quality REASSESS E