审计与风险管理-AS-2之架构与文件( 18页)ppt课件

1、審計與風險管理AS/2 之架構與文件AS2之架構及觀念 What is AS2?審計方法論Policies and guidance審計工具Common Documentation審計軟體Enabling software technologyDeloitte共通的語言AS2之架構及觀念 AS2之特性(IAA1.14)Partner-led強調審計任务之執行應融入Partner及manager對客戶之經驗及了解以及各階段之參與Focused依各客戶、 艰苦科目及能够錯誤所辨認之風險來設計適合之查核程序Interactive強調與客戶經營階層之互動，並適當的回應其需求及預期(客戶滿意度)Dyna

2、mic因應多變的環境來量身訂作查核 計畫AS2之六大主要活動(階段)Perform Pre-engagement ActivitiesPerform Preliminary PlanningDevelop the Audit PlanPerform the Audit Plan(控制測試+證實性測試)Conclude and ReportPerform Post-engagement ActivitiesAS2之六大主要活動(階段)與風險管理之關聯Perform Pre-engagement ActivitiesPerform Preliminary PlanningDevelop the A

3、udit PlanPerform the Audit PlanConclude and ReportPerform Post-engagement Activities評估及辨認風險管理及降低風險最後評估風險 執行委任前之前置作業 Perform Pre-engagement activities評估並因應委任風險:1210挑選查核小組確立委任合約內容及客戶服務要求委任風險之定義係指承接客戶及提供專業服務不當，對事務所所呵斥不利影響包括媒體負面報導及法律訴訟之風險。此種風險之曝露能够導源於接受誠信不佳客戶之委任或本所專業人員於執行委任案件過程發生艰苦錯誤。委任風險之分類風險評估結果，可分為三類

4、：1.正常風險Normal2.高於正常風險Greater than normal3.顯著高於正常風險Much greater than normal)委任風險評估之工具(1210)管理當局特性及耿直性1-3組織及管理體系4-9企業特性及企業環境10-11財務情況12-13審計委任的特性14-16關係企業圖及關係人17-19蓄意誤述財報表達之能够性20-22艰苦事件或不尋常之买卖 See 1210 執行初步規劃作業 Perform Preliminary Planning第二階段了解客戶企業了解控制環境了解會計流程執行初步分析性覆核決定艰苦性水準See 14001710 Develop the

5、Plan- Assurance ModelSIRs(特定風險)IAA (6)- Potential ErrorsCompletenessValidityRecordingCut-offValuationPresentationGAAS No32 (5)- 財報之聲明存在或發生完好權利與義務評價或分攤表達與揭露See 1510 審計規劃備忘錄 1810 ( Audit Planning Memorandum)按艰苦科目科目別之風險評估及查核規劃1820為決定證實性測試查核程式之主要依據Completing the Planning Process風險評估及查核規劃彙總Perform Audit

6、Plan第四階段Perform Test of Controls and Evaluate ResultsPerform Substantive Test and Evaluate ResultsPerform Financial Statement Review2320Perform Test of Controls and Evaluate ResultsPrincipal business activities153X決定Control objectiveControl activitiesTest of controlSee 43XXConclude and Report第五階段Perform Subsequent Events Review9300Obtain Management RepresentationsPrepare Audit-Summary Memorandum 2330Engagement Reporting2000Perform Post-Engagement ActivitiesAssess Engagement QualityREASSESS ENGAGEMENT RISKA