OverallAuditPlanandAuditProgram(英文版)

,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,12-,*,Overall Audit Planand Audit Program,Chapter 12,Typesof Tests,Procedurestoobtainan,understandingofinternalcontrol,Testsofcontrol,Substantivetestsoftransactions,Analyticalprocedures,Testsofdetailsofbalances,TypesofAuditTestsandtheAuditRiskModel,Audit,Risk,Model,Procedures,toobtainan,understandingof,internalcontrol,Testsof,controls,(TOC),Substantive,testsof,transactions,(STOT),Types,ofAudit,Tests,+,+,AAR,IR,CR,=,PDR,TypesofAuditTestsandtheAuditRiskModel,Analytical,procedures,(AP),Testsof,detailsof,balances,(TDP),Sufficient,competent,evidence,perGASS,+,=,AAR,IR,CR,=,PDR,Audit,Risk,Model,Types,ofAudit,Tests,RoleofallAuditTestsintheSalesandCollectionCycle,Sales,Accounts,Receivable,Cashin,Bank,Sales,transactions,Cashreceipts,transactions,Ending,balance,Ending,balance,TOC+STOT+AP+TDP,=SufficientcompetentevidenceperGAAS,Auditedby,TOC,STOT,andAP,AuditedbyAPandTDP,Auditedby,TOC,STOT,andAP,RelationshipBetweenTypesofTestsandEvidence,TypeofTest,Understandinginternalcontrol,Testsofcontrols,Substantivetestsoftransactions,Analyticalprocedures,Testsofdetailsofbalances,Physical,Examination,Confirmation,Documentation,Observation,TypeofEvidence,RelationshipBetweenTypesofTestsandEvidence,TypeofTest,Understandinginternalcontrol,Testsofcontrols,Substantivetestsoftransactions,Analyticalprocedures,Testsofdetailsofbalances,Inquiriesof,theclient,Reperformance,Analytic,performance,TypeofEvidence,AuditAssuranceatDifferentLevelsofInternalControlEffectiveness,Acceptable,assurance,No,assurance,INTERNALCONTROLEFFECTIVENESS,Weakcontrol,Strongcontrol,Reliance on controls:C,3,None,C,2,Some,C,1,Maximum,Audit assurance,from control risk,assessment and,tests of control,Audit,assurance,from,substantive,tests,A,C,B,C,3,C,2,C,1,AUDIT ASSURANCE,Impactof InformationTechnology onAuditTesting,SAS 80(AU 326)and SAS 94(AU 319),provideguidance forauditors of entities,that transmit,process,maintain,or access,significant information electronically.,Impactof InformationTechnology onAuditTesting,Computer assisted audit techniquesmay be,used totest automated controls ordata.,Reportsproduced by IT may be usedto test,the effectiveness ofIT general controls.,Programchange,controls,Access,controls,Variations inEvidence Mix,Procedures toObtain,an Understanding,of Internal Control,Tests,of,Controls,Audit 1EE,Audit 2MM,Audit 3MN,Audit 4MM,Amountof testing:,E,xtensive,M,edium,S,mall,N,one,Variations inEvidence Mix,Substantive,Tests of,Transactions,Analytical,Procedures,Tests of,Detailsof,Balances,Audit 1SES,Audit 2MEM,Audit 3EME,Audit 4EEE,Amountof testing:,E,xtensive,M,edium,S,mall,N,one,Audit Program,Part 1:,Tests of controls andsubstantive,tests of transactions,Part 2:,Analytical procedures,Part 3:,Tests of details andbalances,Audit Procedures,Apply the transaction-related auditobjectives,to theclass of transactionsbeingtested.,2.,Identify key controlsthat should reduce,controlrisk for eachauditobjective.,3.,Developappropriate tests ofcontrols.,4.,Designsubstantive tests oftransactions.,Methodology for Designing Controlsand Substantive Tests,Performprocedures,to understand,internal control.,Assesscontrolrisk.,Evaluate cost-benefit,of testing controls.,Designtests of controls,and substantive tests,of transactions to meet,transaction-related,audit objectives.,Audit procedures,Samplesize,Items to select,Timing,Four-Step Approach toDesigning Control and SubstantiveTests,Apply transaction-,relatedauditobjectives,to a class oftransactions,(Step 1).,Identify key controls,and make an assessment,of control risk,(Step 2).,Designtests of,controls(Step3).,Designsubstantive tests,of transactions(Step4).,Audit procedures,Samplesize,Items to select,Timing,Methodology for Designing Tests ofBalances Accounts Receivable,Identify client business risks,affecting accounts receivable.,Set tolerablemisstatement,and assess inherent risk,for accounts receivable.,Assesscontrolrisk for sales,and collectioncycle.,Methodology for Designing Tests ofBalances Accounts Receivable,Designand perform tests of,controls and substantive tests,of transactions for sales and,collection cycle.,Designand perform analytical,procedures foraccounts,receivable balance.,Methodology for Designing Tests ofBalances Accounts Receivable,Designtests of details of,accounts receivable balance,to satisfy balance-related,audit objectives.,Audit procedures,Samplesize,Items to select,Timing,Approach to DesigningTestsof Details ofBalances,Apply transaction-,relatedaudit,objectives toa class,of transactions.,Identify key controls,and make a preliminary,assessment,of control risk.,Designtests of,controls.,Designsubstantive tests,of transactions.,Audit procedures,Samplesize,Items to select,Timing,Approach to DesigningTestsof Details ofBalances,Designtests,of controls.,Design,substantive,tests of,transactions.,Apply balance-relatedaudit,objectives toan account balance.,Designtests of details of balances.,Audit