企业审计方案的管理过程(42页PPT).pptx
总体审计计划与审计方案Overall Audit Planand Audit Program学习目标学习目标1.使用五种审计测试确定财务报表是否公允表达使用五种审计测试确定财务报表是否公允表达2.选择适当的审计测试类型选择适当的审计测试类型3.了解信息技术对审计测试的影响了解信息技术对审计测试的影响4.了解审计证据组合的概念及在不同情况下的变化了解审计证据组合的概念及在不同情况下的变化5.制定审计方案制定审计方案6.比较与交易相关的审计目标与余额相关的审计比较与交易相关的审计目标与余额相关的审计目标目标7.解释审计过程的四个阶段解释审计过程的四个阶段12.1 测试的种类测试的种类五类五类 Types of TestsProcedures to obtain anunderstanding of internal controlTests of controlSubstantive tests of transactionsSubstantive tests of transactionsAnalytical proceduresTests of details of balances12.1 测试的种类测试的种类1.Procedures to obtain an1.Procedures to obtain anunderstanding of internal control12.1 测试的种类测试的种类审计测试类型能够与审计风险模型Audit riskAudit riskmodelmodelTypes ofTypes ofauditauditteststestsProceduresProceduresto obtain anto obtain anunderstandingunderstandingof internal controlof internal controlTests ofTests ofcontrolscontrols(TOC)(TOC)SubstantiveSubstantivetests oftests oftransactionstransactions(STOC)(STOC)+AARAARIR CRIR CR=PDR=PDR12.1 测试的种类测试的种类Audit riskAudit riskmodelmodelTypes ofTypes ofauditauditteststestsAnalyticalAnalyticalproceduresprocedures(AP)(AP)Tests ofTests ofdetails ofdetails ofbalancesbalances(TDP)(TDP)SufficientSufficientcompetentcompetentevidenceevidenceper GASSper GASS+=AARAARIR CRIR CR=PDR=PDR12.1 测试的种类测试的种类2.Tests of control12.1 测试的种类测试的种类SalesSalesAccountsAccountsReceivableReceivableCash inCash inBankBankSalesSalestransactionstransactionsCash receiptsCash receiptstransactionstransactionsEndingEndingbalancebalanceEndingEndingbalancebalanceTOCTOC+STOTSTOT+APAP+TDBTDB=Sufficient competent evidence per GAAS=Sufficient competent evidence per GAASAudited byAudited byTOCTOC,STOTSTOT,and,and APAPAudited by Audited by APAP and and TDBTDBAudited byAudited byTOCTOC,STOT STOT,and,and AP APRoleRole作用作用 of all Audit Testsof all Audit Tests in the Sales and Collection Cycle in the Sales and Collection Cycle12.1 测试的种类测试的种类3.Substantive tests of transactions 实质性测试实质性测试实质性测试实质性测试是为测试直接影响财务报表余额是为测试直接影响财务报表余额是为测试直接影响财务报表余额是为测试直接影响财务报表余额正确性的金额错报所设计的一种审计程序。正确性的金额错报所设计的一种审计程序。正确性的金额错报所设计的一种审计程序。正确性的金额错报所设计的一种审计程序。主要由三种：交易实质性测试、分析性测试主要由三种：交易实质性测试、分析性测试主要由三种：交易实质性测试、分析性测试主要由三种：交易实质性测试、分析性测试和余额细节测试和余额细节测试和余额细节测试和余额细节测试 交易实质性测试的目的是确定各类交易确定交易实质性测试的目的是确定各类交易确定交易实质性测试的目的是确定各类交易确定交易实质性测试的目的是确定各类交易确定各类交易的六项与交易相关的审计目标是否均各类交易的六项与交易相关的审计目标是否均各类交易的六项与交易相关的审计目标是否均各类交易的六项与交易相关的审计目标是否均已实现。已实现。已实现。已实现。12.1 测试的种类测试的种类4.Analytical procedures4.Analytical procedures 分析性程序测试的目的：一是暗示财务报表分析性程序测试的目的：一是暗示财务报表分析性程序测试的目的：一是暗示财务报表分析性程序测试的目的：一是暗示财务报表中可能存在的错报；二是减少余额细节测试。中可能存在的错报；二是减少余额细节测试。中可能存在的错报；二是减少余额细节测试。中可能存在的错报；二是减少余额细节测试。12.1 测试的种类测试的种类5.Tests of details of balances5.Tests of details of balances余额细节测试关注资产负债表账户和损益余额细节测试关注资产负债表账户和损益余额细节测试关注资产负债表账户和损益余额细节测试关注资产负债表账户和损益表帐户期末余额，但大多数余额细节测试表帐户期末余额，但大多数余额细节测试表帐户期末余额，但大多数余额细节测试表帐户期末余额，但大多数余额细节测试更侧重于资产负债表账户。更侧重于资产负债表账户。更侧重于资产负债表账户。更侧重于资产负债表账户。12.1 测试的种类测试的种类6.各类测试汇总各类测试汇总 SalesSalesAccountsAccountsReceivableReceivableCash inCash inBankBankSalesSalestransactionstransactionsCash receiptsCash receiptstransactionstransactionsEndingEndingbalancebalanceEndingEndingbalancebalanceTOCTOC+STOTSTOT+APAP+TDBTDB=Sufficient competent evidence per GAAS=Sufficient competent evidence per GAASAudited byAudited byTOCTOC,STOTSTOT,and,and APAPAudited by Audited by APAP and and TDBTDBAudited byAudited byTOCTOC,STOT STOT,and,and AP AP12.2 选择将执行测试的种类选择将执行测试的种类1.证据的类型 Type of TestType of TestProcedures for internal controlProcedures for internal controlTests of controlsTests of controlsSubstantive tests of transactionsSubstantive tests of transactionsAnalytical proceduresAnalytical proceduresTests of details of balancesTests of details of balancesType of EvidenceType of EvidencePhysicalPhysicalexaminationexaminationConfirmationConfirmationDocumentationDocumentationObservationObservation Inquiries ofInquiries ofthe clientthe clientReperformanceReperformanceAnalyticAnalyticperformanceperformance 12.2 选择将执行测试的种类选择将执行测试的种类2.相关成本升序相关成本升序 Procedures to obtain anunderstanding of internal controlTests of controlSubstantive tests of transactionsSubstantive tests of transactionsAnalytical proceduresTests of details of balances12.2 选择将执行测试的种类选择将执行测试的种类3.3.控制测试与实质性测试的关系控制测试与实质性测试的关系 4.分析性测试与实质性测试之间的关系分析性测试与实质性测试之间的关系 5.控制测试与实质性测试之间的平衡 12.2 选择将执行测试的种类选择将执行测试的种类AcceptableAcceptableassuranceassuranceNoNoassuranceassuranceINTERNAL CONTROL EFFECTIVENESSINTERNAL CONTROL EFFECTIVENESSWeak controlWeak controlStrong controlStrong controlReliance on controls:CReliance on controls:C3 3 None,C None,C2 2 Some,C Some,C1 1 Maximum MaximumAudit assuranceAudit assurancefrom control riskfrom control riskassessment andassessment andtests of controltests of controlAuditAuditassuranceassurancefromfromsubstantivesubstantiveteststestsA AC CB BC C3 3C C2 2C C1 1AUDIT ASSURANCEAUDIT ASSURANCEAudit Assurance at Different Levels of Internal Control Effectiveness12.3 信息技术对审计测试的影响信息技术对审计测试的影响 Impact of Information Technology on Audit TestingSAS 80(AU 326)and SAS 94(AU 319)provide guidance for auditors of entitiesprovide guidance for auditors of entitiesthat transmit,process,maintain,or accesssignificant information electronically.12.3 信息技术对审计测试的影响信息技术对审计测试的影响Computer assisted audit techniques may beused to test automated controls or data.used to test automated controls or data.Reports produced by IT may be used to testthe effectiveness of IT general controls.the effectiveness of IT general controls.Program changecontrolsAccesscontrols12.4 证据组合证据组合Variations in Evidence MixProcedures to obtainan understandingof internal controlTests of controlsAudit 1EE S ES 大型大型Audit 2MM M EM 中型中型Audit 3MN E ME 中型中型Audit 4MM E EE 中型中型Amount of testing:Amount of testing:E Extensive,xtensive,MMedium,edium,S Small,mall,N NoneoneSubstantive tests of transactionsAnalyticalproceduresTests of details of balances公司类型12.5 审计方案设计审计方案设计 Design an audit program审计方案组成审计方案组成Part 1:Tests of controls and substantiveTests of controls and substantivetests of transactionsPart 2:Part 2:Analytical proceduresPart 3:Tests of details and balancesTests of details and balances12.5 审计方案设计审计方案设计1.控制测试与交易的实质性测试（四步法）(1)Apply the transaction-related audit objectives(1)Apply the transaction-related audit objectivesto the class of transactions being tested.to the class of transactions being tested.(2)Identify key controls that should reducecontrol risk for each audit objective.(3)Develop appropriate tests of controls.(4)Design substantive tests of transactions.12.5 审计方案设计审计方案设计控制测试与交易的实质性测试的设计方法Perform proceduresPerform proceduresto understandinternal control.Audit proceduresSample sizeItems to selectItems to selectTimingAssess control risk.Evaluate cost-benefitof testing controls.Design tests of controlsand substantive testsof transactions to meettransaction-relatedaudit objectives.12.5 审计方案设计审计方案设计Four-Step Approach to Designing Control and Substantive TestsFour-Step Approach to Designing Control and Substantive TestsApply transaction-Apply transaction-related audit objectivesrelated audit objectivesto a class of transactions.to a class of transactions.(Step 1)(Step 1)Identify key controlsIdentify key controlsand make an assessmentand make an assessmentof control risk.of control risk.(Step 2)(Step 2)Design tests ofDesign tests ofcontrols.(Step 3)controls.(Step 3)Audit proceduresAudit proceduresSample sizeSample sizeItems to selectItems to selectTimingTimingDesign substantive testsDesign substantive testsof transactions.(Step 4)of transactions.(Step 4)Audit proceduresAudit proceduresSample sizeSample sizeItems to selectItems to selectTimingTiming12.5 审计方案设计审计方案设计2.分析性程序分析性程序分析性程序分析性程序 Analytical proceduresAnalytical procedures 分析性程序运用与审计的三个不同阶段分析性程序运用与审计的三个不同阶段:（1）在审计计划阶段）在审计计划阶段）在审计计划阶段）在审计计划阶段,帮助审计师了解客户的经帮助审计师了解客户的经营情况营情况,确定达到可接受的审计风险水平的其他确定达到可接受的审计风险水平的其他审计证据。审计证据。（2）在审计实施阶段，特别是在实质性测试中。）在审计实施阶段，特别是在实质性测试中。）在审计实施阶段，特别是在实质性测试中。）在审计实施阶段，特别是在实质性测试中。（3）在审计临近结束阶时，对整个审计是否合）在审计临近结束阶时，对整个审计是否合）在审计临近结束阶时，对整个审计是否合）在审计临近结束阶时，对整个审计是否合理作最后的测试。理作最后的测试。12.5 审计方案设计审计方案设计3.3.余额细节测试余额细节测试余额细节测试余额细节测试 Tests of details and balancesTests of details and balances（以应收帐款为例）（以应收帐款为例）Identify clientIdentify clientbusiness risksbusiness risksaffecting accountsaffecting accountsreceivable.receivable.Audit proceduresAudit proceduresSample sizeSample sizeItems to selectItems to selectTimingTimingSet tolerableSet tolerablemisstatement andmisstatement andassess inherent riskassess inherent riskfor accounts receivable.for accounts receivable.Assess controlAssess controlrisk forrisk forsales andsales andcollection cycle.collection cycle.Design and performDesign and performanalytical proceduresanalytical proceduresfor accountsfor accountsreceivable balance.receivable balance.Design and perform testsDesign and perform testsof controls and substantiveof controls and substantivetests of transactions fortests of transactions forsales and collection cycle.sales and collection cycle.Design tests of details ofDesign tests of details ofaccounts receivable balanceaccounts receivable balanceto satisfy balance-relatedto satisfy balance-relatedaudit objectives.audit objectives.12.5 审计方案设计审计方案设计余额细节测试余额细节测试余额细节测试余额细节测试 的设计方法的设计方法的设计方法的设计方法Approach to Designing Tests of Details of BalancesApproach to Designing Tests of Details of BalancesApply transaction-Apply transaction-related audit objectivesrelated audit objectivesto a class of transactions.to a class of transactions.Identify key controlsIdentify key controlsand make an assessmentand make an assessmentof control risk.of control risk.Design tests ofDesign tests ofcontrols.controls.Audit proceduresAudit proceduresSample sizeSample sizeItems to selectItems to selectTimingTimingDesign substantive testsDesign substantive testsof transactions.of transactions.Audit proceduresAudit proceduresSample sizeSample sizeItems to selectItems to selectTimingTiming12.5 审计方案设计审计方案设计余额细节测试余额细节测试余额细节测试余额细节测试 的设计方法（续）的设计方法（续）的设计方法（续）的设计方法（续）Apply balance-Apply balance-related auditrelated auditobjectives to anobjectives to anaccount balance.account balance.Design testsDesign testsof details ofof details ofbalances.balances.Decide tolerableDecide tolerablemisstatement.misstatement.Make preliminaryMake preliminaryjudgment aboutjudgment aboutmateriality.materiality.Design analyticalDesign analyticalprocedures.procedures.Decide acceptableDecide acceptableaudit risk.audit risk.Assess inherent risk.Assess inherent risk.Assess clientAssess clientbusiness risk.business risk.12.5 审计方案设计审计方案设计4.4.计划活动的层次分解计划活动的层次分解计划活动的层次分解计划活动的层次分解FIG_14_03.gifFIG_14_03.gif5.审计方案举例arens11_tbl13_04.jpg12.5 审计方案设计审计方案设计Transaction-relatedTransaction-relatedaudit objectiveaudit objectiveBalance-relatedBalance-relatedaudit objectiveaudit objectiveNature ofNature ofrelationshiprelationshipExistenceExistenceCompletenessCompletenessAccuracyAccuracyClassificationClassificationExistence or completenessExistence or completenessCompleteness or existenceCompleteness or existenceAccuracyAccuracyClassificationClassificationCutoffCutoffDetail tie-inDetail tie-inRights and obligationsRights and obligationsPresentation and disclosurePresentation and disclosureDirectDirectDirectDirectDirectDirectDirectDirectDirectDirectDirectDirectTimingTimingPosting and summarizationPosting and summarizationRealizable valueRealizable valueNoneNoneNoneNoneNoneNone6.6.与交易的审计目标和与余额相关的审计目标之间的关系与交易的审计目标和与余额相关的审计目标之间的关系12.6 与证据相关的关键术语汇总与证据相关的关键术语汇总Phases of the audit processPhases of the audit processAudit objectivesAudit objectivesTypes of testsTypes of testsEvidence decisionsEvidence decisionsTypes of evidenceTypes of evidence1.1.五个与证据相关的关键术语五个与证据相关的关键术语12.6 与证据相关的关键术语汇总与证据相关的关键术语汇总Phases of the audit processPhases of the audit process1.1.Plan and design an audit approach.Plan and design an audit approach.2.Perform tests of controls and substantive2.Perform tests of controls and substantive tests of transactions.tests of transactions.3.Perform analytical procedures and tests3.Perform analytical procedures and tests of details of balances.of details of balances.4.Complete the audit and issue an audit report.4.Complete the audit and issue an audit report.12.6 与证据相关的关键术语汇总与证据相关的关键术语汇总Audit objectivesAudit objectivesTransaction-relatedTransaction-related1.Existence1.Existence2.Completeness2.Completeness3.Accuracy3.Accuracy4.Classification4.Classification5.Timing5.Timing6.Posting and6.Posting and summarization summarizationBalance-relatedBalance-related1.Existence1.Existence2.Completeness2.Completeness3.Accuracy3.Accuracy4.Classification4.Classification5.Cutoff5.Cutoff6.Detail tie-in6.Detail tie-in7.Realizable value7.Realizable value8.Rights and obligations8.Rights and obligations9.Presentation and9.Presentation and disclosure disclosure12.6 与证据相关的关键术语汇总与证据相关的关键术语汇总Types of TestsTypes of Tests1.Procedures to obtain an understanding1.Procedures to obtain an understanding of internal control of internal control2.Tests of controls2.Tests of controls3.Substantive tests of transactions3.Substantive tests of transactions4.Analytical procedures4.Analytical procedures5.Tests of details of balances5.Tests of details of balances12.6 与证据相关的关键术语汇总与证据相关的关键术语汇总Evidence DecisionsEvidence Decisions1.1.Audit proceduresAudit procedures2.Sample size2.Sample size3.Items to select3.Items to select4.Timing of performance4.Timing of performance12.6 与证据相关的关键术语汇总与证据相关的关键术语汇总Types of EvidenceTypes of Evidence1.Physical examination1.Physical examination2.Confirmation2.Confirmation3.Documentation3.Documentation4.Analytical procedures4.Analytical procedures5.Observation5.Observation6.Inquiry of the client6.Inquiry of the client7.Reperformance7.Reperformance12.7 审计过程汇总审计过程汇总 Summary of the Audit ProcessPhase IPhase IPlan and designPlan and designan audit approach.an audit approach.Phase IIPhase IIPerform tests ofPerform tests ofcontrols andcontrols andsubstantive testssubstantive testsof transactions.of transactions.Phase IIIPhase IIIPerform analyticalPerform analyticalprocedures andprocedures andtests of detailstests of detailsof balances.of balances.Phase IVPhase IVComplete theComplete theaudit and issueaudit and issuean audit report.an audit report.12.7 审计过程汇总审计过程汇总Accept client and perform initial planning.Accept client and perform initial planning.Understand the clients business and industry.Understand the clients business and industry.Assess clients business risk.Assess clients business risk.Perform preliminary analytical procedures.Perform preliminary analytical procedures.12.7 审计过程汇总审计过程汇总Set materiality and assess acceptableSet materiality and assess acceptableaudit risk and inherent risk.audit risk and inherent risk.Understand internal control and assess control risk.Understand internal control and assess control risk.Gather information to assess fraud risks.Gather information to assess fraud risks.Develop overall audit plan and audit program.Develop overall audit plan and audit program.12.7 审计过程汇总审计过程汇总Plan to reducePlan to reduceassessed levelassessed levelof control risk?of control risk?Perform substantivePerform substantivetests of transactions.tests of transactions.NoNoPerform testsPerform testsof control
