总体审计计划与审计方案(PPT 43页)教程文件.ppt

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1、总体审计计划与审计方案(PPT43页)12.1测试的种类—五类TypesofTestsProcedurestoobtainanunderstandingofinternalcontrolTestsofcontrolSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalances12.1测试的种类1.Procedurestoobtainanunderstandingofinternalcontrol–Updateandevaluateauditor’s

2、previousexperiencewiththeentity.–Makeinquiriesofclientpersonnel.–Readclient’spolicyandsystemsmanuals.–Examinedocumentsandrecords.–Observeentityactivitiesandoperations.12.1测试的种类审计测试类型能够与审计风险模型AuditriskmodelTypesofaudittestsProcedurestoobtainanunderstandingofinternalcont

3、rolTestsofcontrols(TOC)Substantivetestsoftransactions(STOC)++AARIR×CR=PDR12.1测试的种类AuditriskmodelTypesofaudittestsAnalyticalprocedures(AP)Testsofdetailsofbalances(TDP)SufficientcompetentevidenceperGASS+=AARIR×CR=PDR12.1测试的种类2.TestsofcontrolMakeinquiriesofclientpersonnel

4、.Examinedocuments,records,andreports.Observecontrol-relatedactivities.Reperformclientprocedures.12.1测试的种类SalesAccountsReceivableCashinBankSalestransactionsCashreceiptstransactionsEndingbalanceEndingbalanceTOC+STOT+AP+TDB=SufficientcompetentevidenceperGAASAuditedbyTOC,S

5、TOT,andAPAuditedbyAPandTDBAuditedbyTOC,STOT,andAPRole作用ofallAuditTestsintheSalesandCollectionCycle12.1测试的种类3.Substantivetestsoftransactions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.Analyticalpr

6、ocedures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.Testsofdetailsofbalances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SalesAccountsReceivableCashinBankSalestransactionsCashreceiptstransactionsEndingbalanceEndingbalanceTOC+STOT+AP+TDB=Suffic

7、ientcompetentevidenceperGAASAuditedbyTOC,STOT,andAPAuditedbyAPandTDBAuditedbyTOC,STOT,andAP12.2选择将执行测试的种类1.证据的类型TypeofTestProceduresforinternalcontrolTestsofcontrolsSubstantivetestsoftransactionsAnalyticalproceduresTestsofdetailsofbalancesTypeofEvidencePhysicalexaminat

8、ionConfirmationDocumentationObservationInquiriesoftheclientReperformanceAnalyticperformance12.2选择将执