审计学一种整合方法第12版英文版Chapter13.pptVIP

OverallAuditPlan

andAuditProgramChapter13

LearningObjective1Usethefivetypesofauditteststodeterminewhetherfinancialstatementsarefairlystated.

TypesofTestsRiskassessmentproceduresFurtherauditprocedures

FurtherAuditProcedures

andtheAuditRiskModelAuditriskmodelFurtherauditproceduresTestsofcontrolsSubstantivetestsoftransactions+AAR IR×CR=PDR+AnalyticalproceduresTestsofdetailsofbalancesSufficientcompetentevidenceperGASS+=

RiskAssessmentProceduresAmajorpartoftheseproceduresaredonetoobtainanunderstandingofinternalcontrol.

RoleofAllAuditTestsintheSalesandCollectionCycleSalesAccountsReceivableCashinBankSalestransactionsCashreceiptstransactionsEndingbalanceEndingbalanceTOC+STOT+AP+TDB=SufficientappropriateevidenceperGAASAuditedbyTOC,STOT,andAPAuditedbyAPandTDBAuditedbyTOC,STOT,andAP

LearningObjective2Selecttheappropriatetypesofaudittests.

RelationshipBetweenFurtherAuditProceduresandEvidenceFurtherAuditProceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesPhysicalexaminationConfirmationDocumentationObservation??????TypeofEvidence

RelationshipBetweenFurtherAuditProceduresandEvidenceFurtherAuditProceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesInquiriesoftheClientReperformanceAnalyticalProceduresRecalculation??????????TypeofEvidence

AuditAssuranceatDifferentLevelsofInternalControlEffectivenessAcceptableassuranceNoassuranceINTERNALCONTROLEFFECTIVENESSWeakcontrolStrongcontrolRelianceoncontrols:C3–None,C2–Some,C1–MaximumAuditassurancefromcontrolriskassessmentandtestsofcontrolAuditassurancefromsubstantivetestsACBC3C2C1AUDITASSURANCE

LearningObjective3Understandhowinformationtechnologyaffectsaudittesting.

ImpactofInformationTechnologyonAuditTestingSAS80(AU326)andSAS109(AU319)provideguidanceforau