審計(jì)學(xué)-審計(jì)的方法(ppt 86頁)

1、 I thought auditors looked at every bit of evidence and recalculated everything! , through a 100% audit (no samples) which would require: an army of auditors and enormous audit fees TEG T1 TE1 E G 推斷 交易和事項(xiàng) 賬戶 財(cái)務(wù)報(bào)表 項(xiàng)目 財(cái)務(wù)報(bào)表 交易和事項(xiàng) 認(rèn)定 賬戶余額 認(rèn)定 列報(bào)和披露 認(rèn)定 合法性公 允性目標(biāo) 具體 審計(jì)目標(biāo) 具體 審計(jì)目標(biāo) 具體 審計(jì)目標(biāo) 商品 交易和事項(xiàng) 庫存商品 賬戶 存

2、貨 項(xiàng)目 資產(chǎn)負(fù)債表 交易和事項(xiàng) 認(rèn)定 賬戶余額 認(rèn)定 列報(bào)和披露 認(rèn)定 合法性公 允性目標(biāo) 具體 審計(jì)目標(biāo) 具體 審計(jì)目標(biāo) 具體 審計(jì)目標(biāo) 確認(rèn) 證據(jù) 確認(rèn)確認(rèn) 證據(jù)證明 接受訂單接受訂單發(fā)發(fā) 貨貨收款處理收款處理 債權(quán)回收債權(quán)回收 應(yīng)收帳款應(yīng)收帳款 管理管理 折扣和退貨折扣和退貨 處理處理 資源調(diào)度資源調(diào)度 計(jì)劃計(jì)劃 選擇選擇 供應(yīng)商供應(yīng)商 簽訂合同簽訂合同驗(yàn)驗(yàn) 收收 應(yīng)付帳款應(yīng)付帳款 管理管理 支支 付付 生產(chǎn)計(jì)劃生產(chǎn)計(jì)劃 管理管理 成本計(jì)算成本計(jì)算庫存管理庫存管理 固定資產(chǎn)固定資產(chǎn) 驗(yàn)收驗(yàn)收 固定資產(chǎn)固定資產(chǎn) 保全管理保全管理 折折 舊舊 經(jīng)營管經(jīng)營管 理資料理資料 總分類總分類 賬戶

3、賬戶 業(yè)務(wù)報(bào)業(yè)務(wù)報(bào) 告告 合合 并并 決算決算調(diào)調(diào)整整 編制報(bào)表編制報(bào)表 和其它披和其它披 露資料露資料 財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 MDMDA A* *其它其它 披露文件披露文件 收入循環(huán)收入循環(huán) 采購循環(huán)采購循環(huán) 生產(chǎn)、資產(chǎn)管理循環(huán)生產(chǎn)、資產(chǎn)管理循環(huán) 其他循環(huán)其他循環(huán) 投資資金籌措投資資金籌措 研究開發(fā)活動(dòng)研究開發(fā)活動(dòng) 人事人事 法律事務(wù)法律事務(wù) 財(cái)務(wù)報(bào)告過程財(cái)務(wù)報(bào)告過程 *Management Discussion Analysis p.23p.23 p.307p.307 Control Activities Policies/procedures that ensure management d

4、irectives are carried out. Range of activities including approvals, authorizations, verifications, recommendations, performance reviews, asset security and segregation of duties. Monitoring Assessment of a control systems performance over time. Combination of ongoing and separate evaluation. Managem

5、ent and supervisory activities. Internal audit activities. Control Environment Sets tone of organization- influencing control consciousness of its people. Factors include integrity, ethical values, competence, authority, responsibility. Foundation for all other components of control. Information and

6、 Communication Pertinent information identified, captured and communicated in a timely manner. Access to internal and externally generated information. Flow of information that allows for successful control actions from instructions on responsibilities to summary of findings for management action. R

7、isk Assessment Risk assessment is the identification and analysis of relevant risks to achieving the entitys objectives - forming the basis for determining control activities. All five components must be in place for a control to be effective. l經(jīng)營的效果和效率 l財(cái)務(wù)報(bào)告的可靠性 l相關(guān)法律法規(guī)的遵守 低風(fēng)險(xiǎn)前提下的 審計(jì)程序 高風(fēng)險(xiǎn)前提下的 審計(jì)程序 財(cái)務(wù)報(bào)表中的會(huì)計(jì)認(rèn)定 基本會(huì)計(jì)資料 信賴不信賴 有效 內(nèi)部控制非有效（評價(jià)）（評價(jià)） 資料來源：山浦久司.1999.財(cái)務(wù)審計(jì)論.日本：中央經(jīng)濟(jì)社，p.155 p.278 核對核對 倒推倒推 會(huì)計(jì)記錄