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審計(jì)學(xué)一種整合方法第版英文版Chapter審計(jì)學(xué)一種整合方法第版英文版Chapter審計(jì)學(xué)一種整合方法第版英文版ChapterOverallAuditPlan

andAuditProgramChapter1312021/2/21OverallAuditPlan

andAuditProgramChapter13LearningObjective1Usethefivetypesofauditteststodeterminewhetherfinancialstatementsarefairlystated.TypesofTests

Riskassessmentprocedures

FurtherauditproceduresFurtherAuditProcedures

andtheAuditRiskModelAuditriskmodelFurtherauditproceduresTestsofcontrolsSubstantivetestsoftransactions+AAR IR×CR=PDR+AnalyticalproceduresTestsofdetailsofbalancesSufficientcompetentevidenceperGASS+=RiskAssessmentProceduresAmajorpartoftheseproceduresaredonetoobtainanunderstandingofinternalcontrol.RoleofAllAuditTestsintheSalesandCollectionCycleSalesAccountsReceivableCashinBankSalestransactionsCashreceiptstransactionsEndingbalanceEndingbalanceTOC+STOT+AP+TDB=SufficientappropriateevidenceperGAASAuditedbyTOC,STOT,andAPAuditedbyAPandTDBAuditedbyTOC,STOT,andAPLearningObjective2Selecttheappropriatetypesofaudittests.RelationshipBetweenFurtherAuditProceduresandEvidenceFurtherAuditProceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesPhysicalexaminationConfirmationDocumentationObservationTypeofEvidenceRelationshipBetweenFurtherAuditProceduresandEvidenceFurtherAuditProceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesInquiriesoftheClientReperformanceAnalyticalProceduresRecalculationTypeofEvidenceAuditAssuranceatDifferentLevelsofInternalControlEffectivenessAcceptableassuranceNoassuranceINTERNALCONTROLEFFECTIVENESSWeakcontrolStrongcontrolRelianceoncontrols:C3–None,C2–Some,C1–MaximumAuditassurancefromcontrolriskassessmentandtestsofcontrolAuditassurancefromsubstantivetestsACBC3C2C1AUDITASSURANCELearningObjective3Understandhowinformationtechnologyaffectsaudittesting.ImpactofInformationTechnologyonAuditTestingSAS80(AU326)andSAS109(AU319)provideguidanceforauditorsofentitiesthattransmit,process,maintain,oraccesssignificantinformationelectronically.ImpactofInformationTechnologyonAuditTestingComputerassistedaudittechniquesmaybeusedtotestautomatedcontrolsordata.ReportsproducedbyITmaybeusedtotesttheeffectivenessofITgeneralcontrols.

Programchangecontrols

AccesscontrolsLearningObjective4Understandtheconceptofevidencemixandhowitshouldbevariedindifferentcircumstances.VariationsinEvidenceMixAudit1Audit2Audit3Audit4EMNMSMEEEEMESMEETestsofControlsSubstantiveTestsofTransactionsAnalyticalProceduresTestsofDetailsofBalancesAmountoftesting:Extensive,Medium,Small,NoneLearningObjective5Designanauditprogram.AuditProgramPart1:TestsofcontrolsandsubstantivetestsoftransactionsPart2:AnalyticalproceduresPart3:TestsofdetailsandbalancesTestsofControlsandSubstantiveTestsofTransactionsApplythetransaction-relatedauditobjectives totheclassoftransactionsbeingtested.2.Identifykeycontrolsthatshouldreduce controlriskforeachauditobjective.3.Developappropriatetestsofcontrols.4.Designsubstantivetestsoftransactions.MethodologyforDesigningControlsandSubstantiveTestsPerformriskassessmentprocedurestounderstandinternalcontrolAssesscontrolriskDetermineextentoftestingcontrolsDesigntestsofcontrolsandsubstantivetestsoftransactionstomeettransaction-relatedauditobjectivesAuditproceduresSamplesizeItemstoselectTimingFour-StepApproachtoDesigningControlandSubstantiveTestsApplytransaction-relatedauditobjectivestoaclassoftransactions(Step1)AuditproceduresSamplesizeItemstoselectTimingAuditproceduresSamplesizeItemstoselectTimingIdentifykeycontrolsandmakeapreliminaryassessmentofcontrolrisk(Step2)Designtestsofcontrols(Step3)Designsubstantivetestsoftransactions(Step4)MethodologyforDesigningTestsofBalances–AccountsReceivableIdentifyclientbusinessrisksaffectingaccountsreceivableSettolerablemisstatementandassessinherentriskforaccountsreceivableAssesscontrolriskforsalesandcollectioncycleDesignandperformanalyticalproceduresforaccountsreceivablebalanceDesignandperformtestsofcontrolsandsubstantivetestsoftransactionsforsalesandcollectioncycleAuditproceduresSamplesizeItemstoselectTimingDesigntestsofdetailsofaccountsreceivablebalancetosatisfybalance-relatedauditobjectivesApproachtoDesigningTestsofDetailsofBalancesApplytransaction-relatedauditobjectivestoaclassoftransactionsIdentifykeycontrolsandmakeanassessmentofcontrolriskAuditproceduresSamplesizeItemstoselectTimingDesigntestsofcontrolsAuditproceduresSamplesizeItemstoselectTimingDesignsubstantivetestsoftransactionsApproachtoDesigningTestsofDetailsofBalancesApplybalance-relatedauditobjectivestoanaccountbalanceDesigntestsofdetailsofbalancesDecidetolerablemisstatementMakepreliminaryjudgmentaboutmaterialityDesignanalyticalproceduresDecideacceptableauditriskAssessinherentriskAssessclientbusinessriskLearningObjective6Compareandcontrasttransaction-relatedauditobjectivesandbalance-relatedauditobjectives.RelationshipofTransaction-relatedAuditObjectivestoBalance-relatedAuditObjectivesTransaction-relatedAuditObjectiveBalance-relatedAuditObjectiveNatureofRelationshipExistenceCompletenessAccuracyPostingandsummarizationClassificationTimingExistenceorcompletenessCompletenessorexistenceAccuracyDetailtie-inClassificationCutoffRealizablevalueRightsandobligationDirectDirectDirectDirectDirectDirectNoneNoneRelationshipAmongFiveKeyEvidence-relatedTermsPhasesoftheauditprocessAuditobjectivesTypesoftestsEvidencedecisionsTypesofevidencePhasesoftheAuditProcessPlananddesignanauditapproach.Performtestsofcontrolsand substantivetestsoftransactions.Performanalyticalproceduresand testsofdetailsofbalances.Completetheauditandissuean auditreport.AuditObjectivesTransaction-relatedBalance-relatedPresentationanddisclosure-relatedTypesofTestsRiskassessmentproceduresTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesEvidenceDecisionsSamplesizeItemstoselectTimingAuditproceduresTypesofEvidenceDocumentationInquiriesoftheclientAnalyticalproceduresObservationReperformanceRecalculationPhysicalexaminationConfirmationLearningObjective7Integratethefourphasesoftheauditprocess.SummaryoftheAuditProcessPhaseIPlananddesignanauditapproachPhaseIIPerformtestsofcontrolsandsubstantivetestsoftransactionsPhaseIIIPerformanalyticalproceduresandtestsofdetailsofbalancesPhaseIVCompletetheauditandissueanauditreportSummaryoftheAuditProcess:PhaseIAcceptclientandperforminitialplanningUnderstandtheclient’sbusinessandindustryAssessclient’sbusinessriskPerformpreliminaryanalyticalproceduresSummaryoftheAuditProcess:PhaseIS

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