总体审计计划与审计方案( 43页)ppt课件

1、总体审计方案与审计方案Overall Audit Planand Audit Program.学习目的运用五种审计测试确定财务报表能否公允表达选择适当的审计测试类型了解信息技术对审计测试的影响了解审计证据组合的概念及在不同情况下的变化制定审计方案比较与买卖相关的审计目的与余额相关的审计目的解释审计过程的四个阶段.12.1 测试的种类五类 Types of TestsProcedures to obtain anunderstanding of internal controlTests of controlSubstantive tests of transactionsAnalytical

2、proceduresTests of details of balances.12.1 测试的种类1.Procedures to obtain anunderstanding of internal controlUpdate and evaluate auditors previousexperience with the entity.Make inquiries of client personnel.Read clients policy and systems manuals.Examine documents and records.Observe entity activitie

3、s and operations.12.1 测试的种类审计测试类型可以与审计风险模型Audit riskmodelTypes ofaudittestsProceduresto obtain anunderstandingof internal controlTests ofcontrols(TOC)Substantivetests oftransactions(STOC)+ AARIR CR= PDR.12.1 测试的种类Audit riskmodelTypes ofaudittestsAnalyticalprocedures(AP)Tests ofdetails ofbalances(TDP

4、)Sufficientcompetentevidenceper GASS+= AARIR CR= PDR.12.1 测试的种类2. Tests of controlMake inquiries of client personnel.Examine documents, records, and reports.Observe control-related activities.Reperform client procedures.12.1 测试的种类SalesAccountsReceivableCash inBankSalestransactionsCash receiptstransa

5、ctionsEndingbalanceEndingbalanceTOC + STOT + AP + TDB= Sufficient competent evidence per GAASAudited byTOC, STOT, and APAudited by AP and TDBAudited byTOC, STOT, and APRole作用 of all Audit Tests in the Sales and Collection Cycle.12.1 测试的种类3. Substantive tests of transactions 本质性测试是为测试直接影响财务报表余额正确性的金额

6、错报所设计的一种审计程序。 主要由三种：买卖本质性测试、分析性测试和余额细节测试 买卖本质性测试的目的是确定各类买卖确定各类买卖的六项与买卖相关的审计目的能否均已实现。.12.1 测试的种类4.Analytical procedures 分析性程序测试的目的：一是暗示财务报表中能够存在的错报；二是减少余额细节测试。.12.1 测试的种类5.Tests of details of balances余额细节测试关注资产负债表账户和损益表帐户期末余额，但大多数余额细节测试更偏重于资产负债表账户。.12.1 测试的种类6. 各类测试汇总 SalesAccountsReceivableCash inBa

7、nkSalestransactionsCash receiptstransactionsEndingbalanceEndingbalanceTOC + STOT + AP + TDB= Sufficient competent evidence per GAASAudited byTOC, STOT, and APAudited by AP and TDBAudited byTOC, STOT, and AP.12.2 选择将执行测试的种类1.证据的类型 Type of TestProcedures for internal controlTests of controlsSubstantiv

8、e tests of transactionsAnalytical proceduresTests of details of balancesType of EvidencePhysicalexaminationConfirmationDocumentationObservationInquiries ofthe clientReperformanceAnalyticperformance.12.2 选择将执行测试的种类2. 相关本钱升序 Procedures to obtain anunderstanding of internal controlTests of controlSubst

9、antive tests of transactionsAnalytical proceduresTests of details of balances.12.2 选择将执行测试的种类3. 控制测试与本质性测试的关系 4. 分析性测试与本质性测试之间的关系 5.控制测试与本质性测试之间的平衡 .12.2 选择将执行测试的种类AcceptableassuranceNoassuranceINTERNAL CONTROL EFFECTIVENESSWeak controlStrong controlReliance on controls: C3 None, C2 Some, C1 Maximum

10、Audit assurancefrom control riskassessment andtests of controlAuditassurancefromsubstantivetestsACBC3C2C1AUDIT ASSURANCEAudit Assurance at Different Levels of Internal Control Effectiveness.12.3 信息技术对审计测试的影响 Impact of Information Technology on Audit TestingSAS 80 (AU 326) and SAS 94 (AU 319)provide

11、guidance for auditors of entitiesthat transmit, process, maintain, or accesssignificant information electronically.12.3 信息技术对审计测试的影响Computer assisted audit techniques may beused to test automated controls or data.Reports produced by IT may be used to testthe effectiveness of IT general controls.Prog

12、ram changecontrolsAccesscontrols.12.4 证据组合Variations in Evidence MixProcedures to obtainan understandingof internal controlTests of controlsAudit 1EE S ES 大型Audit 2MM M EM 中型Audit 3MN E ME 中型Audit 4MM E EE 中型Amount of testing: Extensive, Medium, Small, NoneSubstantive tests of transactionsAnalytical

13、proceduresTests of details of balances公司类型.12.5 审计方案设计 Design an audit program审计方案组成Part 1:Tests of controls and substantivetests of transactionsPart 2:Analytical proceduresPart 3:Tests of details and balances.12.5 审计方案设计1.控制测试与买卖的本质性测试四步法(1) Apply the transaction-related audit objectivesto the clas

14、s of transactions being tested.(2) Identify key controls that should reducecontrol risk for each audit objective.(3) Develop appropriate tests of controls.(4) Design substantive tests of transactions.12.5 审计方案设计控制测试与买卖的本质性测试的设计方法Perform proceduresto understandinternal control.Audit proceduresSample

15、sizeItems to selectTimingAssess control risk.Evaluate cost-benefitof testing controls.Design tests of controlsand substantive testsof transactions to meettransaction-relatedaudit objectives.12.5 审计方案设计Four-Step Approach to Designing Control and Substantive TestsApply transaction-related audit object

16、ivesto a class of transactions.(Step 1)Identify key controlsand make an assessmentof control risk.(Step 2)Design tests ofcontrols. (Step 3)Audit proceduresSample sizeItems to selectTimingDesign substantive testsof transactions. (Step 4)Audit proceduresSample sizeItems to selectTiming.12.5 审计方案设计2.分析

17、性程序 Analytical procedures 分析性程序运用与审计的三个不同阶段:1在审计方案阶段,协助审计师了解客户的经营情况,确定到达可接受的审计风险程度的其他审计证据。2在审计实施阶段，特别是在本质性测试中。3在审计临近终了阶时，对整个审计能否合理作最后的测试。.12.5 审计方案设计3.余额细节测试 Tests of details and balances以应收帐款为例Identify clientbusiness risksaffecting accountsreceivable.Audit proceduresSample sizeItems to selectTiming

18、Set tolerablemisstatement andassess inherent riskfor accounts receivable.Assess controlrisk forsales andcollection cycle.Design and performanalytical proceduresfor accountsreceivable balance.Design and perform testsof controls and substantivetests of transactions forsales and collection cycle.Design

19、 tests of details ofaccounts receivable balanceto satisfy balance-relatedaudit objectives.12.5 审计方案设计余额细节测试 的设计方法Approach to Designing Tests of Details of BalancesApply transaction-related audit objectivesto a class of transactions.Identify key controlsand make an assessmentof control risk.Design te

20、sts ofcontrols.Audit proceduresSample sizeItems to selectTimingDesign substantive testsof transactions.Audit proceduresSample sizeItems to selectTiming.12.5 审计方案设计余额细节测试 的设计方法续Apply balance-related auditobjectives to anaccount balance.Design testsof details ofbalances.Decide tolerablemisstatement.Ma

21、ke preliminaryjudgment aboutmateriality.Design analyticalprocedures.Decide acceptableaudit risk.Assess inherent risk.Assess clientbusiness risk.12.5 审计方案设计4. 方案活动的层次分解FIG_14_03.gif5.审计方案举例arens11_tbl13_04.jpg.12.5 审计方案设计Transaction-relatedaudit objectiveBalance-relatedaudit objectiveNature ofrelatio

22、nshipExistenceCompletenessAccuracyClassificationExistence or completenessCompleteness or existenceAccuracyClassificationCutoffDetail tie-inRights and obligationsPresentation and disclosureDirectDirectDirectDirectDirectDirectTimingPosting and summarizationRealizable valueNoneNoneNone6.与买卖的审计目的和与余额相关的

23、审计目的之间的关系.12.6 与证据相关的关键术语汇总Phases of the audit processAudit objectivesTypes of testsEvidence decisionsTypes of evidence1.五个与证据相关的关键术语.12.6 与证据相关的关键术语汇总Phases of the audit processPlan and design an audit approach.2. Perform tests of controls and substantive tests of transactions.3. Perform analytical

24、 procedures and tests of details of balances.4. Complete the audit and issue an audit report.12.6 与证据相关的关键术语汇总Audit objectivesTransaction-related1. Existence2. Completeness3. Accuracy4. Classification5. Timing6. Posting and summarizationBalance-related1. Existence2. Completeness3. Accuracy4. Classif

25、ication5. Cutoff6. Detail tie-in7. Realizable value8. Rights and obligations9. Presentation and disclosure.12.6 与证据相关的关键术语汇总Types of Tests1. Procedures to obtain an understanding of internal control2. Tests of controls3. Substantive tests of transactions4. Analytical procedures5. Tests of details of

26、 balances.12.6 与证据相关的关键术语汇总Evidence DecisionsAudit procedures2. Sample size3. Items to select4. Timing of performance.12.6 与证据相关的关键术语汇总Types of Evidence1. Physical examination2. Confirmation3. Documentation4. Analytical procedures5. Observation6. Inquiry of the client7. Reperformance.12.7 审计过程汇总 Summary of the Audit ProcessPhase IPlan and designan audit approach.Phase IIPerform tests ofcontrols andsubstantive testsof transactions.Phase IIIPerform analyticalprocedures andtests of detailsof balances.Phase IVComplete theaudit and issuean audit rep