公司审计学一种整合方法讲义-Chapter07.pptVIP

Audit Evidence Chapter 7 Learning Objective 1 Nature of Evidence Learning Objective 2 Audit Evidence Decisions Audit Program Learning Objective 3 Persuasiveness of Evidence Six Characteristics of Reliable Evidence Six Characteristics of Reliable Evidence Relationships Among Audit Evidence and Persuasiveness Persuasiveness and Cost Learning Objective 4 Types of Audit Evidence Relationships Physical Examination Confirmation Confirmation Confirmation Documentation Analytical Procedures Inquiries of the Client Recalculation Reperformance Observation Appropriateness of Types of Evidence Terms and Types of Evidence Learning Objective 5 Audit Documentation Audit Documentation Sarbanes-Oxley Act Learning Objective 6 Permanent Files Current Files Relationship of Audit Documentationto Financial Statements Relationship of Audit Documentationto Financial Statements Types of Supporting Schedules Types of Supporting Schedules Preparation of Audit Documentation Learning Objective 7 Effect of E-commerce End of Chapter 7 The Sarbanes-Oxley Act requires auditors of public companies to prepare and maintain audit working papers for a period of no less than seven years. Prepare organized audit documentation. These files are intended to contain data of a historical or continuing nature pertinent to the current audit. Audit program General information Working trial balance Adjusting and reclassification entries Supporting schedules FINANCIAL STATEMENTS Cash 122 Acc. WORKING TRIAL BALANCE Prelim. AJE’s Final Cash 212 (90) 122 AJE’s Expense 90 Cash 90 LEAD SCHEDULE–CASH A-1 Per G/L AJE’s Final Petty Cash A-2 5 5 Cash in Bank: General A-3 186 (90) 96 Payroll A-4 21 21 212 (90) 122 A-3/1 Confirmation A-3/2 O/S Check List A-4/2 O/S Check List A-4/1 Confirmation A-2 Cash Count Sheet A-3 Bank Reconciliation A-4