德勤审计流程图培训PPT课件

ProcessFlowDiagrams May30 2012 BillPlattSandyHerrygersRichHerlinLaraAbrashKellyRau AdministrativeItems NoCPEprovidedReplayandslideswillbeavailableonDeloitteAuditPlus SummarizeU S AAMrequirementsrelatedtoprocessflowdiagramsDescribeimplementationandsupporttoolsDiscussconsiderationsforengagementeconomicsUnderstandprocessflowrelatedlearninginresponsetopolicyandguidance Webcastobjectives PolicyandGuidance RelevantAuditingStandards 6 NewU S AAMPolicy Appliesto AuditsperformedinaccordancewiththestandardsofthePCAOB integratedandnon integratedauditsIntegratedauditsperformedinaccordancewiththestandardsoftheAICPARequirement U S AAM2440 11a weshalldocumentourunderstandingoftheflowsoftransactionsusingprocessflowdiagramstosupplementnarrativesorotherdocumentationrelatedto Accountsordisclosuresforwhichwehaveidentifiedasignificantrisk Revenueaccountsidentifiedasmaterialtothefinancialstatements AdditionalguidanceinU S AAM2440 11bEffectiveforauditperiodsbeginningonorafterDecember15 2011 Processflowdiagrambenefits ImplementationandSupport GuidetoDevelopingProcessFlowDiagrams Chapter1 IntroductiontoDevelopingProcessFlowDiagramsChapter2 AssessProcessFlowDiagramStrategyChapter3 LeverageOurUnderstandingoftheEntityChapter4 DevelopDiagramsChapter5 ValidateOurUnderstanding GuidetoDevelopingProcessFlowDiagrams Chapter1 IntroductiontoDevelopingProcessFlowDiagrams Chapter2 AssessProcessFlowDiagramStrategy CHAPTER3 LEVERAGEOURUNDERSTANDINGOFTHEENTITY Section4 1 ProcessFlowDiagrams Mandatory CHAPTER4 DEVELOPDIAGRAMS Section4 2 SystemOverviewDiagrams Supplemental CHAPTER4 DEVELOPDIAGRAMS Section4 3 IPEDiagrams Supplemental CHAPTER4 DEVELOPDIAGRAMS Section4 4 AutomatedControlDiagrams Supplemental CHAPTER4 DEVELOPDIAGRAMS Step1 ValidateourunderstandinginternallyDiscussionswithexperiencedteammembersReviewinformationfromourauditfileforconsistencyStep2 ValidateourunderstandingexternallyDiscussionswiththeentityReviewprocessflowdiagramswithprocessowners Chapter5 ValidateOurUnderstanding APPENDIXA RESOURCESANDTOOLSFORAUDITORSAPPENDIXB REVENUEILLUSTRATIVEEXAMPLESAPPENDIXC OTHERILLUSTRATIVEEXAMPLESAPPENDIXD SYSTEMOVERVIEWDIAGRAMAPPENDIXE IPEDIAGRAMAPPENDIXF AUTOMATEDCONTROLDIAGRAMNote additionalappendiceswillbeaddedinthefuturetoincludeindustryspecificprocessflowdiagrams Appendices ImplementationandSupport Supportnetworkforquestions Contact NationalOffice Audit USWiltonAuditConsultations US Wilton USWiltonAuditConsultations TheappropriateIPPDifquestionsarerelatedtoaspecializedindustry PolicyQuestions Howto questions RegionalSMEs ImplementationandSupport Tools applicationsandstencils Thesimpledriversofyourchoice Choosingtherighttools SizeofDiagram ComplexityofDiagram PowerPoint Word Excel Visio Small Large Simple Complex Wehavedeveloped DeloitteStencils withshapesthataredepictedinthe GuidetoDevelopingProcessFlowDiagrams RefertoAppendixAoftheGuidefordownloadlinkstothe DeloitteStencils DeloitteStencilshavebeendevelopedforthefollowingtechnologies MicrosoftVisioMicrosoftExcelMicrosoftWordMicrosoftPowerPoint AuditSpecificShapes ObtainingDeloitteProcessFlowStencils ScreenshotofVisioStencil Commontoolsources ObtainingDeloitteSoftware NotesregardingVisio thereisalicensecostof 130perinstallationthatisabsorbedbythefirmifyouinstallVisioStandard Pleasemakesureyouneedthesoftwarebeforeinstalling MicrosoftVisio2010ViewerandMicrosoftOffice2010areinstalledbydefaultforallauditorsintheUSFirm EngagementEconomics LevelofeffortanticipatedandusingU S IndiaAERS 27 Processflowdiagrams Levelofeffortperdiagram ComplexprocessLimitedinformationexists whichdonotcontainenoughdetailtocreatetheinitialdraftoftheprocessflowdiagram OR XEffort 8 10hours Non complexprocessExistinginformationisavailable andisreasonablydetailed tocreateinitialdraftoftheprocessflowdiagram LowerHigher XXEffort 40 50 hours Thehoursforeachengagementmayvarydependingonthespecificfactsandcircumstances 28 ProcessFlowDiagrams EstimatedHoursBreakdown U S IndiaAERS USI ProcessOverview ReachouttoUSIthroughtheICTPortaloremailtoUshydflowchart forprocessflowdiagramrequests orcontactoneofthefollowingindividuals LearningResources ProcessFlowRelatedLearning ProcessFlowRelatedLearning CoursesOffered CreatingProcessFlowDiagramstheDeloitteWay isexpectedtobereleasedinearlyJune2012 Questions AboutDeloitteDeloittereferstooneormoreofDeloitteTo