ppt课件-auditplanning-ifta,inc.pptVIP

* * Audit Planning IFTA / IRP 2009 Annual Audit Workshop Gerald Jackson (WY) Leroy Johnson (SC) Mark Byrne (NE) * * Introduction- SCHEDULING AUDITS EQUIPMENT LISTS DISTANCE/MPG ANALYSIS AUDIT NOTIFICATION/ ENGAGEMENT LETTERS PRE-AUDIT QUESTIONNAIRE / INTERNAL CONTROL QUESTIONNAIRE * * PURPOSE OF AUDIT PLANNING WORK IS TO BE ADEQUATELY PLANNED. (IRP A204.1 IFTA A220.200). The fieldwork standard related to planning for performance audits conducted in accordance with Generally Accepted Auditing Standards are: In planning the audit, auditors should define the audit objectives as well as the scope and methodology to achieve those objectives. Audit objectives, scope, and methodologies are not determined in isolation. Auditors determine these three elements of the audit plan together, as the considerations in determining each-- often overlap. Planning is a continuous process throughout the audit. Therefore, auditors should consider the need to make adjustments to the audit objectives, scope, and methodology as the work is being completed. * * The objectives (evaluation of the taxpayer’s system, ensure continued compliance, ensure proper revenue) are what the audit is intended to accomplish. They identify the audit subjects and performance aspects to be included, as well as the potential finding and reporting elements that the auditors expect to develop. Audit objectives can be thought of as questions about the program that auditors seek to answer. * * Scope is the boundary of the audit and should be directly tied to the audit objectives. For example, the scope defines parameters of the audit such as the period of time reviewed, the availability of necessary documentation or records, and the locations at which fieldwork will be performed. Keep in mind that the scope can be expanded and should, if certain issues arise that places the integrity or the objectives of the audit in question. * * The methodology