美国审计学 arens14e_ch13_pdf

美国本土 审计学

Overall Audit Plan and Audit ProgramChapter 13

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Learning Objective 1Use the five types of audit tests to determine whether financial statements are fairly stated.

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Types of Tests Risk assessment procedures Further audit procedures

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Further Audit Procedures and the Audit Risk ModelAudit risk model

AAR IR× CR

= PDR

Tests of controls

Sufficient Substantive Tests of Analytical appropriate+ tests of+ procedures+ details of= evidence transactions balances per GASS

Further audit procedures©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 13 - 4

美国本土 审计学

Risk Assessment ProceduresA major part of these procedures are done to obtain an understanding of internal control.

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Role of All Audit Tests in the Sales and Collection Cycle

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Learning Objective 2Select the appropriate types of audit tests.

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Relationship Between Further Audit Procedures and Evidence

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Audit Assurance at Different Levels of Internal Control Effectiveness

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美国本土 审计学

Learning Objective 3Understand how information technology affects audit testing.

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Impact of Information Technology on Audit TestingSAS 80 (AU 326) and SAS 109 (AU 319) provide guidance for auditors of entities that transmit, process, maintain, or access significant information electronically.

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Impact of Information Technology on Audit TestingComputer-assisted audit techniques may be used to test automated controls or data. Reports produced by IT may be used to test the effectiveness of IT general controls. Program change controls Access controls

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Learning Objective 4Understand the concept of evidence mix and how it should be varied in different circumstances.

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Variations in Evidence Mix

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美国本土 审计学

Learning Objective 5Design an audit program.

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Audit ProgramPart 1: Tests of controls and substanti

ve tests of transactions Part 2: Analytical procedures Part 3: Tests of details and balances

©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley

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美国本土 审计学

Methodology for Designing Controls and Substantive Tests

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美国本土 审计学

Four-Step Approach to Designing Control and Substantive Tests

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美国本土 审计学

Methodology for Designing Tests of Balances– Accounts Receivable

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