审计学一种整合方法 第12版 英文版Chapter13.pptVIP

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 Further Audit Proceduresand the Audit Risk Model Risk Assessment Procedures Role of All Audit Tests in the Sales and Collection Cycle Learning Objective 2 Select the appropriate types of audit tests. Relationship Between Further Audit Procedures and Evidence Relationship Between Further Audit Procedures 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 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 of Transaction-related Audit Objectives to 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 Documentation Inquiries of the client An