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OverallAuditPlan
andAuditProgramChapter13OverallAuditPlan
andAuditPLearningObjective1Usethefivetypesofauditteststodeterminewhetherfinancialstatementsarefairlystated.LearningObjective1UsethefiTypesofTests
Riskassessmentprocedures
FurtherauditproceduresTypesofTestsRiskassessmentFurtherAuditProcedures
andtheAuditRiskModelAuditriskmodelFurtherauditproceduresTestsofcontrolsSubstantivetestsoftransactions+AAR IR×CR=PDR+AnalyticalproceduresTestsofdetailsofbalancesSufficientcompetentevidenceperGASS+=FurtherAuditProcedures
andtRiskAssessmentProceduresAmajorpartoftheseproceduresaredonetoobtainanunderstandingofinternalcontrol.RiskAssessmentProceduresAmaRoleofAllAuditTestsintheSalesandCollectionCycleSalesAccountsReceivableCashinBankSalestransactionsCashreceiptstransactionsEndingbalanceEndingbalanceTOC+STOT+AP+TDB=SufficientappropriateevidenceperGAASAuditedbyTOC,STOT,andAPAuditedbyAPandTDBAuditedbyTOC,STOT,andAPRoleofAllAuditTestsintheLearningObjective2Selecttheappropriatetypesofaudittests.LearningObjective2SelecttheRelationshipBetweenFurtherAuditProceduresandEvidenceFurtherAuditProceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesPhysicalexaminationConfirmationDocumentationObservationTypeofEvidenceRelationshipBetweenFurtherARelationshipBetweenFurtherAuditProceduresandEvidenceFurtherAuditProceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesInquiriesoftheClientReperformanceAnalyticalProceduresRecalculationTypeofEvidenceRelationshipBetweenFurtherAAuditAssuranceatDifferentLevelsofInternalControlEffectivenessAcceptableassuranceNoassuranceINTERNALCONTROLEFFECTIVENESSWeakcontrolStrongcontrolRelianceoncontrols:C3–None,C2–Some,C1–MaximumAuditassurancefromcontrolriskassessmentandtestsofcontrolAuditassurancefromsubstantivetestsACBC3C2C1AUDITASSURANCEAuditAssuranceatDifferentLLearningObjective3Understandhowinformationtechnologyaffectsaudittesting.LearningObjective3UnderstandImpactofInformationTechnologyonAuditTestingSAS80(AU326)andSAS109(AU319)provideguidanceforauditorsofentitiesthattransmit,process,maintain,oraccesssignificantinformationelectronically.ImpactofInformationTechnoloImpactofInformationTechnologyonAuditTestingComputerassistedaudittechniquesmaybeusedtotestautomatedcontrolsordata.ReportsproducedbyITmaybeusedtotesttheeffectivenessofITgeneralcontrols.
Programchangecontrols
AccesscontrolsImpactofInformationTechnoloLearningObjective4Understandtheconceptofevidencemixandhowitshouldbevariedindifferentcircumstances.LearningObjective4UnderstandVariationsinEvidenceMixAudit1Audit2Audit3Audit4EMNMSMEEEEMESMEETestsofControlsSubstantiveTestsofTransactionsAnalyticalProceduresTestsofDetailsofBalancesAmountoftesting:Extensive,Medium,Small,NoneVariationsinEvidenceMixAudiLearningObjective5Designanauditprogram.LearningObjective5DesignanAuditProgramPart1:TestsofcontrolsandsubstantivetestsoftransactionsPart2:AnalyticalproceduresPart3:TestsofdetailsandbalancesAuditProgramPart1:Part2:ParTestsofControlsandSubstantiveTestsofTransactionsApplythetransaction-relatedauditobjectives totheclassoftransactionsbeingtested.2.Identifykeycontrolsthatshouldreduce controlriskforeachauditobjective.3.Developappropriatetestsofcontrols.4.Designsubstantivetestsoftransactions.TestsofControlsandSubstantMethodologyforDesigningControlsandSubstantiveTestsPerformriskassessmentprocedurestounderstandinternalcontrolAssesscontrolriskDetermineextentoftestingcontrolsDesigntestsofcontrolsandsubstantivetestsoftransactionstomeettransaction-relatedauditobjectivesAuditproceduresSamplesizeItemstoselectTimingMethodologyforDesigningContFour-StepApproachtoDesigningControlandSubstantiveTestsApplytransaction-relatedauditobjectivestoaclassoftransactions(Step1)AuditproceduresSamplesizeItemstoselectTimingAuditproceduresSamplesizeItemstoselectTimingIdentifykeycontrolsandmakeapreliminaryassessmentofcontrolrisk(Step2)Designtestsofcontrols(Step3)Designsubstantivetestsoftransactions(Step4)Four-StepApproachtoDesigninMethodologyforDesigningTestsofBalances–AccountsReceivableIdentifyclientbusinessrisksaffectingaccountsreceivableSettolerablemisstatementandassessinherentriskforaccountsreceivableAssesscontrolriskforsalesandcollectioncycleDesignandperformanalyticalproceduresforaccountsreceivablebalanceDesignandperformtestsofcontrolsandsubstantivetestsoftransactionsforsalesandcollectioncycleAuditproceduresSamplesizeItemstoselectTimingDesigntestsofdetailsofaccountsreceivablebalancetosatisfybalance-relatedauditobjectivesMethodologyforDesigningTestApproachtoDesigningTestsofDetailsofBalancesApplytransaction-relatedauditobjectivestoaclassoftransactionsIdentifykeycontrolsandmakeanassessmentofcontrolriskAuditproceduresSamplesizeItemstoselectTimingDesigntestsofcontrolsAuditproceduresSamplesizeItemstoselectTimingDesignsubstantivetestsoftransactionsApproachtoDesigningTestsofApproachtoDesigningTestsofDetailsofBalancesApplybalance-relatedauditobjectivestoanaccountbalanceDesigntestsofdetailsofbalancesDecidetolerablemisstatementMakepreliminaryjudgmentaboutmaterialityDesignanalyticalproceduresDecideacceptableauditriskAssessinherentriskAssessclientbusinessriskApproachtoDesigningTestsofLearningObjective6Compareandcontrasttransaction-relatedauditobjectivesandbalance-relatedauditobjectives.LearningObjective6CompareanRelationshipofTransaction-relatedAuditObjectivestoBalance-relatedAuditObjectivesTransaction-relatedAuditObjectiveBalance-relatedAuditObjectiveNatureofRelationshipExistenceCompletenessAccuracyPostingandsummarizationClassificationTimingExistenceorcompletenessCompletenessorexistenceAccuracyDetailtie-inClassificationCutoffRealizablevalueRightsandobligationDirectDirectDirectDirectDirectDirectNoneNoneRelationshipofTransaction-reRelationshipAmongFiveKeyEvidence-relatedTermsPhasesoftheauditprocessAuditobjectivesTypesoftestsEvidencedecisionsTypesofevidenceRelationshipAmongFiveKeyEvPhasesoftheAuditProcessPlananddesignanauditapproach.Performtestsofcontrolsand substantivetestsoftransactions.Performanalyticalproceduresand testsofdetailsofbalances.Completetheauditandissuean auditreport.PhasesoftheAuditProcessPlaAuditObjectivesTransaction-relatedBalance-relatedPresentationanddisclosure-relatedAuditObjectivesTransaction-rTypesofTestsRiskassessmentproceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesTypesofTestsRiskassessmentEvidenceDecisionsSamplesizeItemstoselectTimingAuditproceduresEvidenceDecisionsSamplesizeTypesofEvidenceDocumentationInquiriesoftheclientAnalyticalproceduresObservationReperformanceRecalculationPhysicalexaminationConfirmationTypesofEvidenceDocumentationLearningObjective7Integratethefourphasesoftheauditprocess.LearningObjective7IntegrateSummaryoftheAuditProcessPhaseIPlananddesignanauditapproachPhaseIIPerformtestsofcontrolsandsubstantivetestsoftransactionsPhaseIIIPerformanalyticalproceduresandtestsofdetailsofbalancesPhaseIVCompletetheauditandissueanauditreportSummaryoftheAuditProcessPhSummaryoftheAuditProcess:PhaseIAcceptclientandperforminitialplanningUnderstandtheclient’sbusinessandindustryAssessclient’sbusinessriskPerformpreliminaryanalyticalproceduresSummaryoftheAuditProcess:SummaryoftheAuditProcess:PhaseISetmaterialityandassessacceptableauditriskandinherentriskUnderstandinternalcontrolandassesscontrolriskGatherinformationtoassessfraudrisksDevelopoverallauditplanandauditprogramSummaryoftheAuditProcess:SummaryoftheAuditProcess:PhaseIIPerformsubstantivetestsoftransactionsNoYesPerformtestsofcontrolsAssesslikelihoodofmisstatementsinfinancialstatementsPlantoreduceassessedlevelofcontrolrisk?SummaryoftheAuditProcess:SummaryoftheAuditProcess:PhaseIIIPerformanalyticalproceduresPerformtestsofkeyitemsPerformadditionaltestsofdetailsofbalancesLowMediumHighorunknownSummaryoftheAuditProcess:SummaryoftheAuditProcess:PhaseIVPerformadditionaltestsforpresentationanddisclosureAccumulatefinalevidenceEvaluateresultsIssueauditreportCommunicatewithauditcommitteeandmanagementSummaryoftheAuditProcess:EndofChapter13EndofChapter13OverallAuditPlan
andAuditProgramChapter13OverallAuditPlan
andAuditPLearningObjective1Usethefivetypesofauditteststodeterminewhetherfinancialstatementsarefairlystated.LearningObjective1UsethefiTypesofTests
Riskassessmentprocedures
FurtherauditproceduresTypesofTestsRiskassessmentFurtherAuditProcedures
andtheAuditRiskModelAuditriskmodelFurtherauditproceduresTestsofcontrolsSubstantivetestsoftransactions+AAR IR×CR=PDR+AnalyticalproceduresTestsofdetailsofbalancesSufficientcompetentevidenceperGASS+=FurtherAuditProcedures
andtRiskAssessmentProceduresAmajorpartoftheseproceduresaredonetoobtainanunderstandingofinternalcontrol.RiskAssessmentProceduresAmaRoleofAllAuditTestsintheSalesandCollectionCycleSalesAccountsReceivableCashinBankSalestransactionsCashreceiptstransactionsEndingbalanceEndingbalanceTOC+STOT+AP+TDB=SufficientappropriateevidenceperGAASAuditedbyTOC,STOT,andAPAuditedbyAPandTDBAuditedbyTOC,STOT,andAPRoleofAllAuditTestsintheLearningObjective2Selecttheappropriatetypesofaudittests.LearningObjective2SelecttheRelationshipBetweenFurtherAuditProceduresandEvidenceFurtherAuditProceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesPhysicalexaminationConfirmationDocumentationObservationTypeofEvidenceRelationshipBetweenFurtherARelationshipBetweenFurtherAuditProceduresandEvidenceFurtherAuditProceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesInquiriesoftheClientReperformanceAnalyticalProceduresRecalculationTypeofEvidenceRelationshipBetweenFurtherAAuditAssuranceatDifferentLevelsofInternalControlEffectivenessAcceptableassuranceNoassuranceINTERNALCONTROLEFFECTIVENESSWeakcontrolStrongcontrolRelianceoncontrols:C3–None,C2–Some,C1–MaximumAuditassurancefromcontrolriskassessmentandtestsofcontrolAuditassurancefromsubstantivetestsACBC3C2C1AUDITASSURANCEAuditAssuranceatDifferentLLearningObjective3Understandhowinformationtechnologyaffectsaudittesting.LearningObjective3UnderstandImpactofInformationTechnologyonAuditTestingSAS80(AU326)andSAS109(AU319)provideguidanceforauditorsofentitiesthattransmit,process,maintain,oraccesssignificantinformationelectronically.ImpactofInformationTechnoloImpactofInformationTechnologyonAuditTestingComputerassistedaudittechniquesmaybeusedtotestautomatedcontrolsordata.ReportsproducedbyITmaybeusedtotesttheeffectivenessofITgeneralcontrols.
Programchangecontrols
AccesscontrolsImpactofInformationTechnoloLearningObjective4Understandtheconceptofevidencemixandhowitshouldbevariedindifferentcircumstances.LearningObjective4UnderstandVariationsinEvidenceMixAudit1Audit2Audit3Audit4EMNMSMEEEEMESMEETestsofControlsSubstantiveTestsofTransactionsAnalyticalProceduresTestsofDetailsofBalancesAmountoftesting:Extensive,Medium,Small,NoneVariationsinEvidenceMixAudiLearningObjective5Designanauditprogram.LearningObjective5DesignanAuditProgramPart1:TestsofcontrolsandsubstantivetestsoftransactionsPart2:AnalyticalproceduresPart3:TestsofdetailsandbalancesAuditProgramPart1:Part2:ParTestsofControlsandSubstantiveTestsofTransactionsApplythetransaction-relatedauditobjectives totheclassoftransactionsbeingtested.2.Identifykeycontrolsthatshouldreduce controlriskforeachauditobjective.3.Developappropriatetestsofcontrols.4.Designsubstantivetestsoftransactions.TestsofControlsandSubstantMethodologyforDesigningControlsandSubstantiveTestsPerformriskassessmentprocedurestounderstandinternalcontrolAssesscontrolriskDetermineextentoftestingcontrolsDesigntestsofcontrolsandsubstantivetestsoftransactionstomeettransaction-relatedauditobjectivesAuditproceduresSamplesizeItemstoselectTimingMethodologyforDesigningContFour-StepApproachtoDesigningControlandSubstantiveTestsApplytransaction-relatedauditobjectivestoaclassoftransactions(Step1)AuditproceduresSamplesizeItemstoselectTimingAuditproceduresSamplesizeItemstoselectTimingIdentifykeycontrolsandmakeapreliminaryassessmentofcontrolrisk(Step2)Designtestsofcontrols(Step3)Designsubstantivetestsoftransactions(Step4)Four-StepApproachtoDesigninMethodologyforDesigningTestsofBalances–AccountsReceivableIdentifyclientbusinessrisksaffectingaccountsreceivableSettolerablemisstatementandassessinherentriskforaccountsreceivableAssesscontrolriskforsalesandcollectioncycleDesignandperformanalyticalproceduresforaccountsreceivablebalanceDesignandperformtestsofcontrolsandsubstantivetestsoftransactionsforsalesandcollectioncycleAuditproceduresSamplesizeItemstoselectTimingDesigntestsofdetailsofaccountsreceivablebalancetosatisfybalance-relatedauditobjectivesMethodologyforDesigningTestApproachtoDesigningTestsofDetailsofBalancesApplytransaction-relatedauditobjectivestoaclassoftransactionsIdentifykeycontrolsandmakeanassessmentofcontrolriskAuditproceduresSamplesizeItemstoselectTimingDesigntestsofcontrolsAuditproceduresSamplesizeItemstoselectTimingDesignsubstantivetestsoftransactionsApproachtoDesigningTestsofApproachtoDesigningTestsofDetailsofBalancesApplybalance-relatedauditobjectivestoanaccountbalanceDesigntestsofdetailsofbalancesDecidetolerablemisstatementMakepreliminaryjudgmentaboutmaterialityDesignanalyticalproceduresDecideacceptableauditriskAssessinherentriskAssessclientbusinessriskApproachtoDesigningTestsofLearningObjective6Compareandcontrasttransaction-relatedauditobjectivesandbalance-relatedauditobjectives.LearningObjective6CompareanRelationshipofTransaction-relatedAuditObjectivestoBalance-relatedAuditObjectivesTransaction-relatedAuditObjectiveBalance-relatedAuditObjectiveNatureofRelationshipExistenceCompletenessAccuracyPostingandsummarizationClassificationTimingExistenceorcompletenessCompletenessorexistenceAccuracyDetailtie-inClassificationCutoffRealizablevalueRightsandobligationDirectDirectDirectDirectDirectDirectNoneNoneRelationshipofTransaction-reRelationshipAmongFiveKeyEvidence-relatedTermsPhasesoftheauditprocessAuditobjectivesTypesoftestsEvidencedecisionsTypesofevidenceRelationshipAmongFiveKeyEvPhasesoftheAuditProcessPlananddesignanauditapproach.Performtestsofcontrolsand substantivetestsoftransactions.Performanalyticalproceduresand testsofdetailsofbalances.Completetheauditandissuean auditreport.PhasesoftheAuditProcessPlaAuditObjectivesTransaction-relatedBalance-relatedPresentationanddisclosure-relatedAuditObjectivesTransaction-rTypesofTestsRiskassessmentproceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesTypesofTestsRiskassessmentEvidenceDecisionsSamplesizeItems
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