审计学一种整合方法第12版英文版Chapter13课件

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,2008 Prentice Hall Business Publishing,Auditing 12/e,Arens/Beasley/Elder,13-,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,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,Risk assessment procedures,Further audit procedures,Further Audit Proceduresand the Audit Risk Model,Audit risk,model,Further audit procedures,Tests of,controls,Substantive,tests of,transactions,+,AAR,IR CR,=PDR,+,Analytical,procedures,Tests of,details of,balances,Sufficient,competent,evidence,per GASS,+,=,Risk Assessment Procedures,A major part of these procedures are,done to obtain an understanding,of internal control.,Role of All Audit Tests in the Sales and Collection Cycle,Sales,Accounts,Receivable,Cash in,Bank,Sales,transactions,Cash receipts,transactions,Ending,balance,Ending,balance,TOC+STOT+AP+TDB,=Sufficient appropriate evidence per GAAS,Audited by,TOC,STOT,and AP,Audited by AP and TDB,Audited by,TOC,STOT,and AP,Learning Objective 2,Select the appropriate types,of audit tests.,Relationship Between Further Audit Procedures and Evidence,Further Audit Procedures,Tests of controls,Substantive tests of transactions,Analytical procedures,Tests of details of balances,Physical,examination,Confirmation,Documentation,Observation,Type of Evidence,Relationship Between Further Audit Procedures and Evidence,Further Audit Procedures,Tests of controls,Substantive tests of transactions,Analytical procedures,Tests of details of balances,Inquiries of,the Client,Reperformance,Analytical,Procedures,Recalculation,Type of Evidence,Audit Assurance at Different Levels of Internal Control Effectiveness,Acceptable,assurance,No,assurance,INTERNAL CONTROL EFFECTIVENESS,Weak control,Strong control,Reliance on controls:C,3,None,C,2,Some,C,1,Maximum,Audit assurance,from control risk,assessment and,tests of control,Audit assurance,from substantive,tests,A,C,B,C,3,C,2,C,1,AUDIT ASSURANCE,Learning Objective 3,Understand how information,technology affects audit testing.,Impact of Information Technology on Audit Testing,SAS 80(AU 326)and SAS 109(AU 319),provide guidance for auditors of entities,that transmit,process,maintain,or access,significant information electronically.,Impact of Information Technology on Audit Testing,Computer assisted audit techniques may be,used to test automated controls or data.,Reports produced by IT may be used to test,the effectiveness of IT general controls.,Program change controls,Access controls,Learning Objective 4,Understand the concept of,evidence mix and how it,should be varied in,different circumstances.,Variations in Evidence Mix,Audit 1,Audit 2,Audit 3,Audit 4,E,M,N,M,S,M,E,E,E,E,M,E,S,M,E,E,Tests,of,Controls,Substantive,Tests of,Transactions,Analytical,Procedures,Tests of,Details of,Balances,Amount of testing:,E,xtensive,M,edium,S,mall,N,one,Learning Objective 5,Design an audit program.,Audit Program,Part 1:,Tests of controls and substantive,tests of transactions,Part 2:,Analytical procedures,Part 3:,Tests of details and balances,Tests of Controls and Substantive Tests of Transactions,Apply the transaction-related audit objectives,to the class of transactions being tested.,2.,Identify key controls that should reduce,control risk for each audit objective.,3.,Develop appropriate tests of controls.,4.,Design substantive tests of transactions.,Methodology for Designing Controls and Substantive Tests,Perform risk assessment,procedures to,understand internal,control,Assess,control,risk,Determine,extent,of testing,controls,Design tests of controls,and substantive tests,of transactions to meet,transaction-related,audit objectives,Audit procedures,Sample size,Items to select,Timing,Four-Step Approach to Designing Control and Substantive Tests,Apply transaction-related,audit objectives to a class,of transactions(Step 1),Audit procedures,Sample size,Items to select,Timing,Audit procedures,Sample size,Items to select,Timing,Identify key controls and,make a preliminary,assessment of control risk,(Step 2),Design tests of controls,(Step 3),Design substantive tests of,transactions(Step 4),Methodology for Designing Tests of Balances Accounts Receivable,Identify client,business risks,affecting accounts,receivable,Set tolerable,misstatement and,assess inherent risk,for accounts receivable,Assess control,risk for sales,and collection,cycle,Design and perform,analytical procedures,for accounts,receivable balance,Design and perform tests,of controls and substantive,tests of transactions for,sales and collection cycle,Audit procedures,Sample size,Items to select,Timing,Design tests of details of,accounts receivable balance,to satisfy balance-related,audit objectives,Approach to Designing Tests of Details of Balances,Apply transaction-related,audit objectives to a class,of transactions,Identify key controls。