总体审计计划与审计方案43页.doc

总体审计计划与审计方案43页 总体审计计划与审计方案Overall AuditPlan andAudit Program1.?使用五种审计测试确定财务报表是否公允表达2.?选择适当的审计测试类型3.了解信息技术对审计测试的影响4.了解审计证据组合的概念及在不同情况下的变化5.?制定审计方案6.?比较与交易相关的审计目标与余额相关的审计目标7.解释审计过程的四个阶段12.1Types ofTests Procedures to obtain an understanding of internal control Tests of control Substantive tests of transactions Analytical procedures Tests of details of balances12.11.Procedures to obtain an understanding of internal controlUpdate andevaluate auditors previousexperience withthe entity.Make inquiries of client personnel.Read clients policyand systemsmanuals.Examine documentsand records.Observe entityactivities andoperations.12.1审计测试类型能够与审计风险模型Audit riskmodel Types of audittests Procedures toobtain anunderstanding ofinternal control Tests of controls(TOC)Substantive tests of transactions(STOC)+AAR IRCR=PDR12.1Audit riskmodel Types of audittests Analytical procedures(AP)Tests of details of balances(TDP)Sufficient petentevidence perGASS+=AAR IRCR=PDR12.12.Tests ofcontrol Makeinquiriesofclientpersonnel.Examine documents,records,and reports.Observe control-related activities.Reperform clientprocedures.12.1Sales AountsReceivable Cashin BankSales transactionsCash receiptstransactions Endingbalance Endingbalance TOC+STOT+AP+TDB=Sufficient petentevidence perGAAS Audited by TOC,STOT,and APAudited byAP andTDB Auditedby TOC,STOT,and APRole作用of allAudit Testsin theSales andCollection Cycle12.13.Substantive tests of transactions实质性测试是为测试直接影响财务报表余额正确性的金额错报所设计的一种审计程序。 主要由三种?交易实质性测试、分析性测试和余额细节测试交易实质性测试的目的是确定各类交易确定各类交易的六项与交易相关的审计目标是否均已实现。 12.14.Analytical procedures分析性程序测试的目的?一是暗示财务报表中可能存在的错报?二是减少余额细节测试。 12.15.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侧重于资产负债表账户。 12.16.各类测试汇总Sales AountsReceivable Cashin BankSales transactionsCash receiptstransactions Endingbalance Endingbalance TOC+STOT+AP+TDB=Sufficient petentevidence perGAAS Auditedby TOC,STOT,and APAuditedbyAP andTDB Auditedby TOC,STOT,and AP12.21.证据的类型Type ofTest Proceduresfor internal control Tests of controlsSubstantive tests of transactions Analytical procedures Tests of details ofbalances Typeof EvidencePhysical examinationConfirmation DocumentationObservation?Inquiries ofthe clientReperformance Analyticperformance?12.22.相关成本?升序Procedures toobtain anunderstanding ofinternal controlTests ofcontrolSubstantive tests of transactionsAnalytical proceduresTests ofdetails ofbalances12.23.控制测试与实质性测试的关系4.分析性测试与实质性测试之间的关系5.控制测试与实质性测试之间的平衡12.2Aeptable assuranceNo assuranceINTERNAL CONTROLEFFECTIVENESS Weakcontrol Strongcontrol Relianceon controls:C3None,C2Some,C1Maximum Auditassurance fromcontrol riskassessment andtests ofcontrol Auditassurance fromsubstantive testsA CB C3C2C1AUDIT ASSURANCEAudit Assuranceat DifferentLevels ofInternal ControlEffectiveness12.3Impact ofInformation Technologyon AuditTesting SAS80(AU326)and SAS94(AU319)provide guidancefor auditorsof entitiesthat transmit,process,maintain,or aesssignificant informationelectronically.12.3Computer assistedaudit techniquesmay beused totest automatedcontrols ordata.Reports producedby ITmay beused totest theeffectiveness ofIT generalcontrols.Program changecontrols Aesscontrols12.4证据组合Variations inEvidence MixProcedurestoobtainanunderstandingofinternalcontrolTests of controls Audit1E ES ES大型Audit2M M M E M中型Audit3M NEME中型Audit4MME EE中型Amount oftesting:Extensive,Medium,Small,None Substantivetests of transactionsAnalytical proceduresTests ofdetails ofbalances公司类型12.5Design an audit program审计方案组成Part1:Testsof controls and substantive tests of transactionsPart2:Analytical proceduresPart3:Testsofdetails andbalances12.51.控制测试与交易的实质性测试?四步法? (1)Apply thetransaction-related audit objectives tothe classof transactionsbeing tested. (2)Identify keycontrols thatshould reducecontrol risk for eachauditobjective. (3)Develop appropriatetests of controls. (4)Design substantivetests of transactions.12.5控制测试与交易的实质性测试的设计方法Perform proceduresto understandinternalcontrol.Audit proceduresSample sizeItems toselect TimingAssess control risk.Evaluate cost-benefit oftesting controls.Design tests of controls and substantivetests oftransactions tomeet transaction-related auditobjectives.12.5Four-Step Approach to DesigningControl andSubstantive TestsApply transaction-related auditobjectives toa classoftransactions.(Step1)Identify keycontrols andmake anassessment ofcontrol risk.(Step2)Design tests of controls.(Step3)Audit proceduresSample sizeItems toselect TimingDesign substantivetests oftransactions.(Step4)Audit proceduresSample sizeItems toselect Timing12.52.分析性程序Analyticalprocedures分析性程序运用与审计的三个不同阶段:?1?在审计计划阶段,帮助审计师了解客户的经营情况,确定达到可接受的审计风险水平的其他审计证据。 ?2?在审计实施阶段?特别是在实质性测试中。 ?3?在审计临近结束阶时?对整个审计是否合理作最后的测试。 12.53.余额细节测试Testsofdetails andbalances?以应收帐款为例?Identify clientbusiness risksaffecting aounts receivable.Audit proceduresSample sizeItems toselect TimingSet tolerablemisstatement and assess inherent risk foraounts receivable.Assess control riskforsales andcollection cycle.Design and perform analytical procedures foraountsreceivable balance.Design andperform tests of controlsand substantivetests oftransactions forsales andcollection cycle.Design testsofdetails of aountsreceivablebalanceto satisfybalance-related auditobjectives.12.5余额细节测试的设计方法ApproachtoDesigning Testsof Detailsof BalancesApply transaction-related auditobjectives toa classoftransactions.Identify keycontrolsandmake anassessment ofcontrolrisk.Design testsofcontrols.Audit proceduresSample sizeItems toselect TimingDesign substantivetestsoftransactions.Audit proceduresSample sizeItems toselect Timing12.5余额细节测试的设计方法?续?Apply balance-related auditobjectives toan aountbalance.Design testsofdetails ofbalances.Decide tolerablemisstatement.Make preliminaryjudgment aboutmateriality.Design analyticalprocedures.Decide aeptable audit risk.Assess inherentrisk.Assess clientbusiness risk.12.54.计划活动的层次分解FIG_14_03.gif5.审计方案举例arens11_tbl13_04.jpg12.5Transaction-related auditobjective Balance-related auditobjective Natureof relationshipExistence CompletenessAuracy ClassificationExistence orpleteness Completenessor existenceAuracy ClassificationCutoff Detail tie-in Rights and obligationsPresentation anddisclosure Direct Direct DirectDirectDirectDirect TimingPosting andsummarization Realizable value None NoneNone6.与交易的审计目标和与余额相关的审计目标之间的关系12.6Phases ofthe auditprocess Audit objectives Types of testsEvidence decisionsTypesofevidence1.五个与证据相关的关键术语12.6Phases ofthe auditprocess1.Plan and design anaudit approach.2.Perform testsofcontrolsand substantivetestsoftransactions.3.Perform analyticalprocedures andtestsofdetailsofbalances.4.Complete theaudit andissue anaudit report.12.6AuditobjectivesTransaction-related1.Existence2.Completeness3.Auracy4.Classification5.Timing6.Posting andsummarization Balance-related1.Existence2.Completeness3.Auracy4.Classification5.Cutoff6.Detailtie-in7.Realizablevalue8.Rightsandobligations9.Presentation anddisclosure12.6TypesofTests1.Procedurestoobtainanunderstandingofinternalcontrol2.Testsofcontrols3.Substantivetestsoftransactions4.Analyticalprocedures5.Testsofdetailsofbalances12.6Evidence Decisions1.Audit procedures2.Sample size3.Items toselect4.Timing ofperformance12.6TypesofEvidence1.Physical examination2.Confirmation3.Documentation4.Analyticalprocedures5.Observation6.Inquiry ofthe client7.Reperformance12.7Summary ofthe AuditProcess PhaseI Plananddesignanauditapproach.Phase IIPerform testsofcontrolsandsubstantivetestsoftransactions.Phase IIIPerform analyticalprocedures andtestsofdetailsofbalances.Phase IVComplete theaudit andissue anaud