Chapter13 Overall Audit Planand Audit Program(审计学英文版)概要1.ppt

Overall Audit Planand Audit Program Chapter 13 Learning Objective 1 Use the five types of audit tests to determine whether financial statements are fairly stated. 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 Learning Objective 2 Select the appropriate types of audit tests. Relationship Between Types of Tests and Evidence Relationship Between Types of Tests and Evidence Audit Assurance at Different Levels of Internal Control Effectiveness Learning Objective 3 Understand how information technology affects audit testing. Impact of Information Technology on Audit Testing Impact of Information Technology on Audit Testing Learning Objective 4 Understand the concept of evidence mix and how it should be varied in different circumstances. Variations in Evidence Mix Variations in Evidence Mix Learning Objective 5 Design an audit program. Audit Program Tests of Controls and Substantive Tests of Transactions Methodology for Designing Controls and Substantive Tests Four-Step Approach to Designing Control and Substantive Tests Methodology for Designing Tests of Balances – Accounts Receivable Approach to Designing Tests of Details of Balances Approach to Designing Tests of Details of Balances Learning Objective 6 Compare and contrast transaction-related audit objectives and balance-related audit objectives. Relationship Among Five Key Evidence-Related Terms Phases of the Audit Process Audit Objectives Types of Tests Evidence Decisions Types of Evidence Learning Objective 7 Integrate the four phases of the audit process. Summary of the Audit Process Summary of the Audit Process:Phase I Summary of the Audit Process:Phase I Summary of the Audit Process:Phase II Summary of the Audit Process:Phase III Summary of the Audit Process:Phase IV End of Chapter 13 1. Physical examination 2. Confirmation 3. Documentation 4. Analytical procedures 5. Observation 6. Inquiry