OverallAuditPlanandAuditProgram(英文版)(ppt31页)课件.pptVIP

Overall Audit Planand Audit Program Chapter 12 Types of Tests Types of Audit Tests andthe Audit Risk Model Types of Audit Tests andthe Audit Risk Model Role of all Audit Tests in the Sales and Collection Cycle Relationship BetweenTypes of Tests and Evidence Relationship BetweenTypes of Tests and Evidence Audit Assurance at Different Levels of Internal Control Effectiveness Impact of Information Technology on Audit Testing Impact of Information Technology on Audit Testing Variations in Evidence Mix Variations in Evidence Mix Audit Program Audit Procedures Methodology for Designing Controls and Substantive Tests Four-Step Approach to Designing Control and Substantive Tests Methodology for Designing Tests ofBalances – Accounts Receivable Methodology for Designing Tests ofBalances – Accounts Receivable Methodology for Designing Tests ofBalances – Accounts Receivable Approach to Designing Tests of Details of Balances Approach to Designing Tests of Details of Balances Approach to Designing Tests of Details of Balances Relationship of Transaction- toBalance-Related Audit Objectives Relationship of Transaction- toBalance-Related Audit Objectives Relationship of Transaction- toBalance-Related Audit Objectives Summary of theAudit Process Summary of the Audit ProcessPhase I Summary of the Audit ProcessPhase II Summary of the Audit ProcessPhase III Summary of the Audit ProcessPhase IV End of Chapter 12 12 - * 12 - * Procedures to obtain an understanding of internal control Tests of control Substantive tests of transactions Analytical procedures Tests of details of balances Audit Risk Model Procedures to obtain an understanding of internal control Tests of controls (TOC) Substantive tests of transactions (STOT) Types of Audit Tests + + AAR IR × CR = PDR Analytical procedures (AP) Tests of details of balances (TDP) Sufficient competent evidence per GASS + = AAR IR × CR = PDR Audit Risk Model Types of Audit Tests Sales Accounts Receivable Cash in Bank Sales