總體審計(jì)計(jì)劃與審計(jì)方案( 43頁)ppt課件

1、總體審計(jì)方案與審計(jì)方案Overall Audit Planand Audit Program.學(xué)習(xí)目的運(yùn)用五種審計(jì)測試確定財(cái)務(wù)報(bào)表能否公允表達(dá)選擇適當(dāng)?shù)膶徲?jì)測試類型了解信息技術(shù)對審計(jì)測試的影響了解審計(jì)證據(jù)組合的概念及在不同情況下的變化制定審計(jì)方案比較與買賣相關(guān)的審計(jì)目的與余額相關(guān)的審計(jì)目的解釋審計(jì)過程的四個(gè)階段.12.1 測試的種類五類 Types of TestsProcedures to obtain anunderstanding of internal controlTests of controlSubstantive tests of transactionsAnalytical

2、proceduresTests of details of balances.12.1 測試的種類1.Procedures to obtain anunderstanding of internal controlUpdate and evaluate auditors previousexperience with the entity.Make inquiries of client personnel.Read clients policy and systems manuals.Examine documents and records.Observe entity activitie

3、s and operations.12.1 測試的種類審計(jì)測試類型可以與審計(jì)風(fēng)險(xiǎn)模型Audit riskmodelTypes ofaudittestsProceduresto obtain anunderstandingof internal controlTests ofcontrols(TOC)Substantivetests oftransactions(STOC)+ AARIR CR= PDR.12.1 測試的種類Audit riskmodelTypes ofaudittestsAnalyticalprocedures(AP)Tests ofdetails ofbalances(TDP

4、)Sufficientcompetentevidenceper GASS+= AARIR CR= PDR.12.1 測試的種類2. Tests of controlMake inquiries of client personnel.Examine documents, records, and reports.Observe control-related activities.Reperform client procedures.12.1 測試的種類SalesAccountsReceivableCash inBankSalestransactionsCash receiptstransa

5、ctionsEndingbalanceEndingbalanceTOC + STOT + AP + TDB= Sufficient competent evidence per GAASAudited byTOC, STOT, and APAudited by AP and TDBAudited byTOC, STOT, and APRole作用 of all Audit Tests in the Sales and Collection Cycle.12.1 測試的種類3. Substantive tests of transactions 本質(zhì)性測試是為測試直接影響財(cái)務(wù)報(bào)表余額正確性的金額

6、錯(cuò)報(bào)所設(shè)計(jì)的一種審計(jì)程序。 主要由三種：買賣本質(zhì)性測試、分析性測試和余額細(xì)節(jié)測試 買賣本質(zhì)性測試的目的是確定各類買賣確定各類買賣的六項(xiàng)與買賣相關(guān)的審計(jì)目的能否均已實(shí)現(xiàn)。.12.1 測試的種類4.Analytical procedures 分析性程序測試的目的：一是暗示財(cái)務(wù)報(bào)表中能夠存在的錯(cuò)報(bào)；二是減少余額細(xì)節(jié)測試。.12.1 測試的種類5.Tests of details of balances余額細(xì)節(jié)測試關(guān)注資產(chǎn)負(fù)債表賬戶和損益表帳戶期末余額，但大多數(shù)余額細(xì)節(jié)測試更偏重于資產(chǎn)負(fù)債表賬戶。.12.1 測試的種類6. 各類測試匯總 SalesAccountsReceivableCash inBa

7、nkSalestransactionsCash receiptstransactionsEndingbalanceEndingbalanceTOC + STOT + AP + TDB= Sufficient competent evidence per GAASAudited byTOC, STOT, and APAudited by AP and TDBAudited byTOC, STOT, and AP.12.2 選擇將執(zhí)行測試的種類1.證據(jù)的類型 Type of TestProcedures for internal controlTests of controlsSubstantiv

8、e tests of transactionsAnalytical proceduresTests of details of balancesType of EvidencePhysicalexaminationConfirmationDocumentationObservationInquiries ofthe clientReperformanceAnalyticperformance.12.2 選擇將執(zhí)行測試的種類2. 相關(guān)本錢升序 Procedures to obtain anunderstanding of internal controlTests of controlSubst

9、antive tests of transactionsAnalytical proceduresTests of details of balances.12.2 選擇將執(zhí)行測試的種類3. 控制測試與本質(zhì)性測試的關(guān)系 4. 分析性測試與本質(zhì)性測試之間的關(guān)系 5.控制測試與本質(zhì)性測試之間的平衡 .12.2 選擇將執(zhí)行測試的種類AcceptableassuranceNoassuranceINTERNAL CONTROL EFFECTIVENESSWeak controlStrong controlReliance on controls: C3 None, C2 Some, C1 Maximum

10、Audit assurancefrom control riskassessment andtests of controlAuditassurancefromsubstantivetestsACBC3C2C1AUDIT ASSURANCEAudit Assurance at Different Levels of Internal Control Effectiveness.12.3 信息技術(shù)對審計(jì)測試的影響 Impact of Information Technology on Audit TestingSAS 80 (AU 326) and SAS 94 (AU 319)provide

11、guidance for auditors of entitiesthat transmit, process, maintain, or accesssignificant information electronically.12.3 信息技術(shù)對審計(jì)測試的影響Computer assisted audit techniques may beused to test automated controls or data.Reports produced by IT may be used to testthe effectiveness of IT general controls.Prog

12、ram changecontrolsAccesscontrols.12.4 證據(jù)組合Variations in Evidence MixProcedures to obtainan understandingof internal controlTests of controlsAudit 1EE S ES 大型Audit 2MM M EM 中型Audit 3MN E ME 中型Audit 4MM E EE 中型Amount of testing: Extensive, Medium, Small, NoneSubstantive tests of transactionsAnalytical

13、proceduresTests of details of balances公司類型.12.5 審計(jì)方案設(shè)計(jì) Design an audit program審計(jì)方案組成Part 1:Tests of controls and substantivetests of transactionsPart 2:Analytical proceduresPart 3:Tests of details and balances.12.5 審計(jì)方案設(shè)計(jì)1.控制測試與買賣的本質(zhì)性測試四步法(1) Apply the transaction-related audit objectivesto the clas

14、s of transactions being tested.(2) Identify key controls that should reducecontrol risk for each audit objective.(3) Develop appropriate tests of controls.(4) Design substantive tests of transactions.12.5 審計(jì)方案設(shè)計(jì)控制測試與買賣的本質(zhì)性測試的設(shè)計(jì)方法Perform proceduresto understandinternal control.Audit proceduresSample

15、sizeItems to selectTimingAssess control risk.Evaluate cost-benefitof testing controls.Design tests of controlsand substantive testsof transactions to meettransaction-relatedaudit objectives.12.5 審計(jì)方案設(shè)計(jì)Four-Step Approach to Designing Control and Substantive TestsApply transaction-related audit object

16、ivesto a class of transactions.(Step 1)Identify key controlsand make an assessmentof control risk.(Step 2)Design tests ofcontrols. (Step 3)Audit proceduresSample sizeItems to selectTimingDesign substantive testsof transactions. (Step 4)Audit proceduresSample sizeItems to selectTiming.12.5 審計(jì)方案設(shè)計(jì)2.分析

17、性程序 Analytical procedures 分析性程序運(yùn)用與審計(jì)的三個(gè)不同階段:1在審計(jì)方案階段,協(xié)助審計(jì)師了解客戶的經(jīng)營情況,確定到達(dá)可接受的審計(jì)風(fēng)險(xiǎn)程度的其他審計(jì)證據(jù)。2在審計(jì)實(shí)施階段，特別是在本質(zhì)性測試中。3在審計(jì)臨近終了階時(shí)，對整個(gè)審計(jì)能否合理作最后的測試。.12.5 審計(jì)方案設(shè)計(jì)3.余額細(xì)節(jié)測試 Tests of details and balances以應(yīng)收帳款為例Identify clientbusiness risksaffecting accountsreceivable.Audit proceduresSample sizeItems to selectTiming

18、Set tolerablemisstatement andassess inherent riskfor accounts receivable.Assess controlrisk forsales andcollection cycle.Design and performanalytical proceduresfor accountsreceivable balance.Design and perform testsof controls and substantivetests of transactions forsales and collection cycle.Design

19、 tests of details ofaccounts receivable balanceto satisfy balance-relatedaudit objectives.12.5 審計(jì)方案設(shè)計(jì)余額細(xì)節(jié)測試 的設(shè)計(jì)方法Approach to Designing Tests of Details of BalancesApply transaction-related audit objectivesto a class of transactions.Identify key controlsand make an assessmentof control risk.Design te

20、sts ofcontrols.Audit proceduresSample sizeItems to selectTimingDesign substantive testsof transactions.Audit proceduresSample sizeItems to selectTiming.12.5 審計(jì)方案設(shè)計(jì)余額細(xì)節(jié)測試 的設(shè)計(jì)方法續(xù)Apply balance-related auditobjectives to anaccount balance.Design testsof details ofbalances.Decide tolerablemisstatement.Ma

21、ke preliminaryjudgment aboutmateriality.Design analyticalprocedures.Decide acceptableaudit risk.Assess inherent risk.Assess clientbusiness risk.12.5 審計(jì)方案設(shè)計(jì)4. 方案活動(dòng)的層次分解FIG_14_03.gif5.審計(jì)方案舉例arens11_tbl13_04.jpg.12.5 審計(jì)方案設(shè)計(jì)Transaction-relatedaudit objectiveBalance-relatedaudit objectiveNature ofrelatio

22、nshipExistenceCompletenessAccuracyClassificationExistence or completenessCompleteness or existenceAccuracyClassificationCutoffDetail tie-inRights and obligationsPresentation and disclosureDirectDirectDirectDirectDirectDirectTimingPosting and summarizationRealizable valueNoneNoneNone6.與買賣的審計(jì)目的和與余額相關(guān)的

23、審計(jì)目的之間的關(guān)系.12.6 與證據(jù)相關(guān)的關(guān)鍵術(shù)語匯總Phases of the audit processAudit objectivesTypes of testsEvidence decisionsTypes of evidence1.五個(gè)與證據(jù)相關(guān)的關(guān)鍵術(shù)語.12.6 與證據(jù)相關(guān)的關(guān)鍵術(shù)語匯總Phases of the audit processPlan and design an audit approach.2. Perform tests of controls and substantive tests of transactions.3. Perform analytical

24、 procedures and tests of details of balances.4. Complete the audit and issue an audit report.12.6 與證據(jù)相關(guān)的關(guān)鍵術(shù)語匯總Audit objectivesTransaction-related1. Existence2. Completeness3. Accuracy4. Classification5. Timing6. Posting and summarizationBalance-related1. Existence2. Completeness3. Accuracy4. Classif

25、ication5. Cutoff6. Detail tie-in7. Realizable value8. Rights and obligations9. Presentation and disclosure.12.6 與證據(jù)相關(guān)的關(guān)鍵術(shù)語匯總Types of Tests1. Procedures to obtain an understanding of internal control2. Tests of controls3. Substantive tests of transactions4. Analytical procedures5. Tests of details of

26、 balances.12.6 與證據(jù)相關(guān)的關(guān)鍵術(shù)語匯總Evidence DecisionsAudit procedures2. Sample size3. Items to select4. Timing of performance.12.6 與證據(jù)相關(guān)的關(guān)鍵術(shù)語匯總Types of Evidence1. Physical examination2. Confirmation3. Documentation4. Analytical procedures5. Observation6. Inquiry of the client7. Reperformance.12.7 審計(jì)過程匯總 Summary of the Audit ProcessPhase IPlan and designan audit approach.Phase IIPerform tests ofcontrols andsubstantive testsof transactions.Phase IIIPerform analyticalprocedures andtests of detailsof balances.Phase IVComplete theaudit and issuean audit rep