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审计咨询人员课程训练10.ppt

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审计咨询人员课程训练10.ppt
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Overall Audit Plan and Audit Program,Chapter 10,Learning Objective 1,Use the five types of audit tests to determine whether financial statements are fairly stated.,Types of Tests,Procedures to obtain an understanding of internal control,Tests of control,Substantive tests of transactions,Analytical procedures,Tests of details of balances,Types of Audit Tests and the Audit Risk Model,Types of Audit Tests and the Audit Risk Model,Analytical procedures (AP),Tests of details of balances (TDP),Sufficient competent evidence per GASS,+,=,AAR IR × CR,= PDR,Audit Risk Model,Types of Audit Tests,Role of all Audit Tests in the Sales and Collection Cycle,Learning Objective 2,Select the appropriate types of audit tests.,Relationship Between Types of Tests and Evidence,Relationship Between Types of Tests and Evidence,Type of Test,Procedures for internal control,Tests of controls,Substantive tests of transactions,Analytical procedures,Tests of details of balances,Inquiries of the client,Reperformance,Analytic performance,,,,,,,,,,,,,,,,Type of Evidence,Audit Assurance at Different Levels of Internal Control Effectiveness,Learning Objective 3,Understand how information technology affects audit testing.,Impact of Information Technology on Audit Testing,SAS 80 (AU 326) and SAS 94 (AU 319) provide guidance for auditors of entities that transmit, process, maintain, or access significant information electronically.,Impact of Information Technology on Audit Testing,Computer 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.,Learning Objective 4,Understand the concept of evidence mix and how it should be varied in different circumstances.,Variations in Evidence Mix,Audit 2 M M,Audit 3 M N,Audit 4 M M,Amount of testing: Extensive, Medium, Small, None,Variations in Evidence Mix,Substantive Tests of Transactions,Analytical Procedures,Tests of Details of Balances
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