auditing 审计

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1、Question1ISA300PlanninganAuditofFinancialStatementsstates“Theauditorshallestablishanoverallauditstrategythatsetsthescope,timinganddirectionoftheaudit”.Required:Describethefactorsthatwillberelevanttotheexternalauditorofalistedcompanyinsettingthescope,

2、timinganddirectionofastatutoryaudit.Suggestanswer:1.Whatisaplan?Writtenaccountofintendedfuturecourseofactionaimedatachievingspecificgoal(s)orobjective(s)withinaspecifictimeframe.Itexplainsindetailwhatneedstobedone,when,how,andbywhom,andoftenincludesb

3、estcase,expectedcase,andworstcasescenarios.Thisiscalledplanning.2.AuditstrategyAuditee'splanforansweringthequestionsexpectedtoberaisedduringanaudit.3.AuditstrategyScope:lLegislativebackgroundlRegulatorybackgroundlFinancialreportingframeworklSpecialre

4、portingfactorslSizelRiskTiming:lDeadlines:statutory/imposedbycompanylBalanceofwork:interim/yearend/finallAvailabilityofexternal/internalexpertslProductionoftimebudgetDirection:lAuditorbusinessriskapproachlRiskassessmentlMaterialitylAnalyticalprocedur

5、eslControlvsubstantiveapproachlRecentchangeslLogisticsComponentsofaninternalcontrolsystem:5components(ISA315):§Controlenvironment*§Riskassessmentprocess§Informationsystemrelevanttofinancialreporting§Controlactivities*§MonitoringofcontrolsProcedure:lT

6、imerecordingsystem.Purpose:soallemployeespaidonlyforhoursworkedlAuthorizationofhours.Purpose:supervisorconfirmshoursworked.lHoursenteredtopayrollindependently.Purpose:segregationofdutieslPeriodiccheckofhoursenteredtopayrolllAuthorizedlistofratesofpay

7、independentofpayrolldepartmentlPeriodicchecktopayrollmasterfilesofratesofpaylFictitiousemployeechecks(frompayrolltoexistence)lEmployeesremovedfrompayrollsystem.(iftheemployeesleavethecompany,needtoremovetheirnamefrompayrollsystem)lKnowledgeofthecompa

8、nyØIdentifytransactions/eventsofspecificinterestincurrentyearlReviewlastyears’fileslChangesaffectingthecompanyØPredictimpactonFS—ensurechangesreflectedinFSlEnquirieslAnalyticalproceduresØIdentifyunexplainedmovementlComparisonswithfinancialandNon-fina