第十章 报告准则和审计报告.pdf

第十章 报告准则和审计报告 第十章 报告准则和审计报告 第十章 目 录 第十章 目 录 Standard of Reporting    Completing the Audit Completing the Audit  Main point: Procedures performed at the end of the  Main point: Procedures performed at the end of the audit are your last chance to detect material audit are your last chance to detect material misstatements. misstatements.  Mentally need to step back and “look at the forest”.  Mentally need to step back and “look at the forest”. 完成外勤工作 完成外勤工作      Analytical Procedures  Identify areas that needs to be examined further  Examine the adequacy of data   Comparison to budgets  Compare this year to last year    Revenue to software shipped  Revenue per square foot of retail space  Cost per unit manufactured Review for Unusual Transactions Use computer screens to scan the entire population!! Why use audit sampling when you can review every transaction? Review for Subsequent Events events or transactions having a mate