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1、总体审计计划与审计方案,Overall Audit Planand Audit Program,学习目标,使用五种审计测试确定财务报表是否公允表达选择适当的审计测试类型了解信息技术对审计测试的影响了解审计证据组合的概念及在不同情况下的变化制定审计方案比较与交易相关的审计目标与余额相关的审计目标解释审计过程的四个阶段,12.1 测试的种类五类 Types of Tests,Procedures to obtain anunderstanding of internal control,Tests of control,Substantive tests of transactions,Analy
2、tical procedures,Tests of details of balances,12.1 测试的种类,1.Procedures to obtain anunderstanding of internal control,Update and evaluate auditors previousexperience with the entity.Make inquiries of client personnel.Read clients policy and systems manuals.Examine documents and records.Observe entity
3、activities and operations.,12.1 测试的种类,审计测试类型能够与审计风险模型,12.1 测试的种类,12.1 测试的种类,2.Tests of control,Make inquiries of client personnel.,Examine documents,records,and reports.,Observe control-related activities.,Reperform client procedures.,12.1 测试的种类,Role作用 of all Audit Tests in the Sales and Collection
4、Cycle,12.1 测试的种类,3.Substantive tests of transactions,实质性测试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。主要由三种：交易实质性测试、分析性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各类交易的六项与交易相关的审计目标是否均已实现。,12.1 测试的种类,4.Analytical procedures,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。,12.1 测试的种类,5.Tests of details of balances,余额细节测试关注资产负债表账户和损益表帐户
5、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。,12.1 测试的种类,6.各类测试汇总,12.2 选择将执行测试的种类,1.证据的类型,12.2 选择将执行测试的种类,2.相关成本升序,Procedures to obtain anunderstanding of internal control,Tests of control,Substantive tests of transactions,Analytical procedures,Tests of details of balances,12.2 选择将执行测试的种类,3.控制测试与实质性测试的关系,4.分析性测试与实质性测
6、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,Audit Assurance at Different Levels of Internal Control Effectiveness,12.3 信息技术对审计测试的影响 Impact of Information Technology on Audit Testing,SAS 80(AU 326)and SAS 94(AU 319)provide guidance for auditors of entitiesthat transmit,process,maintain,or accesssignific
7、ant information electronically.,12.3 信息技术对审计测试的影响,Computer assisted audit techniques may beused to test automated controls or data.,Reports produced by IT may be used to testthe effectiveness of IT general controls.,12.4 证据组合Variations in Evidence Mix,12.5 审计方案设计 Design an audit program,审计方案组成,Part
8、1:Tests of controls and substantivetests of transactions,Part 2:Analytical procedures,Part 3:Tests of details and balances,12.5 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 objectivesto the class of transactions being tested.,(2)Identify key controls that should reducecontrol r
9、isk for each audit objective.,(3)Develop appropriate tests of controls.,(4)Design substantive tests of transactions.,12.5 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 proceduresto understandinternal control.,Audit procedures,Sample size,Items to select,Timing,Assess control risk.,Evaluate cost-benefitof testin
10、g controls.,12.5 审计方案设计,Four-Step Approach to Designing Control and Substantive Tests,12.5 审计方案设计,2.分析性程序 Analytical procedures,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,帮助审计师了解客户的经营情况,确定达到可接受的审计风险水平的其他审计证据。（2）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，对整个审计是否合理作最后的测试。,12.5 审计方案设计,3.余额细节测试 Tests of details and balances（以应收
11、帐款为例）,Identify clientbusiness risksaffecting accountsreceivable.,Set tolerablemisstatement andassess inherent riskfor accounts receivable.,Assess controlrisk forsales andcollection cycle.,Design and performanalytical proceduresfor accountsreceivable balance.,Design tests of details ofaccounts receiv
12、able balanceto satisfy balance-relatedaudit objectives.,12.5 审计方案设计,余额细节测试 的设计方法Approach to Designing Tests of Details of Balances,12.5 审计方案设计,余额细节测试 的设计方法（续）,12.5 审计方案设计,4.计划活动的层次分解FIG_14_03.gif,5.审计方案举例arens11_tbl13_04.jpg,12.5 审计方案设计,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,12.6 与证据相关的关键术语汇总,Phases of the audi
13、t process,Audit objectives,Types of tests,Evidence decisions,Types of evidence,1.五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,Phases of the audit process,Plan and design an audit approach.,2.Perform tests of controls and substantive tests of transactions.,3.Perform analytical procedures and tests of details of ba
14、lances.,4.Complete the audit and issue an audit report.,12.6 与证据相关的关键术语汇总,Audit objectives,12.6 与证据相关的关键术语汇总,Types of Tests,1.Procedures to obtain an understanding of internal control,2.Tests of controls,3.Substantive tests of transactions,4.Analytical procedures,5.Tests of details of balances,12.6
15、与证据相关的关键术语汇总,Evidence Decisions,Audit procedures,2.Sample size,3.Items to select,4.Timing of performance,12.6 与证据相关的关键术语汇总,Types of Evidence,1.Physical examination2.Confirmation3.Documentation4.Analytical procedures5.Observation6.Inquiry of the client7.Reperformance,12.7 审计过程汇总 Summary of the Audit
16、Process,12.7 审计过程汇总,Accept client and perform initial planning.,Understand the clients business and industry.,Assess clients business risk.,Perform preliminary analytical procedures.,12.7 审计过程汇总,Set materiality and assess acceptableaudit risk and inherent risk.,Understand internal control and assess
17、 control risk.,Gather information to assess fraud risks.,Develop overall audit plan and audit program.,12.7 审计过程汇总,Plan to reduceassessed levelof control risk?,Assess likelihood ofmisstatements infinancial statements.,12.7 审计过程汇总,Perform analytical procedures.,Perform tests of key items.,Perform additional testsof details of balances.,Low,Medium,High orunknown,12.7 审计过程汇总,Review for contingent liabilities.,Review for subsequent events.,Accumulate final evidence.,Evaluate results.,Issue audit report.,Communicate with auditcommittee and management.,12.7 审计过程汇总,12.7 审计过程汇总,
