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1、AuditEvidence1.Auditdocumentation32.Auditevidence,83.Auditproceduresbytransactioncycle214.Otherauditprocedures585.Theeffectofinformationtechnologyontheaudit656.Evaluatingauditfindings717.Financialratios758.Task-basedsimulations879.Classquestions91Auditing4BeckerProfessionalEducat
2、ionICPAExamReviewNOTESM-2(92010DeVrv/BeckerEducationalDevelopmentCorp.Allright5re~ervedBeckerProfessionalEducationICPAExamReviewAuditing4AUDITDOCUMENTATIONI.GENERALAuditdocumentation(alsoreferredtoas"workingpapers"orthe"auditfile")istheprincipalrecordofauditproceduresperformed,ev
3、idenceobtained,andconclusionsreached.A.PurposeThepurposeofauditdocumentationistoprovide:1.Supportfortheauditor'sreport,includingevidencethattheauditwasconductedinaccordancewithgenerallyacceptedauditingstandards.2.Assistanceinplanning,conducting,andsupervisingtheaudit.3.Accountabi
4、lity,emphasizingthattheauditteamisresponsibleforitswork.4.Informationthatmaybeusefulforfutureaudits,qualitycontrolreviews,orpeerreviews.B.RequirementsAuditdocumentationshould:1.Providearecordofaccumuiatedevidenceandtheresultsofaudittestsandprocedures;2.Bepreparedinenoughdetailsot
5、hatanexperiencedauditorwhohasnopreviousconnectionwiththeauditcanunderstandtheauditproceduresperformed,theevidenceobtained,theconclusionsreached,andhowtheaccountingrecordsreconcilewiththefinancialstatements;3.Demonstratecompliancewiththestandardsoffieldworkbyshowingthattheworkperf
6、ormedwasadequatelyplannedandsupervised,thatasufficientunderstandingoftheentityanditsenvironmentwasobtained,andthatsufficientappropriateauditevidencewasobtainedtoprovideareasonablebasisfortheopinion;4.Includeidentifyingcharacteristicsofthespecificitemstested:5.Enablereviewerstound
7、erstandtheworkperformedandtheevidenceobtained;6.IncludedocumentationofdeparturesfrommandatoryGAASrequirements,includingjustificationforthedepartureandhowappropriatealternativeprocedureswereusedtoachieveauditobjectives;7.Identifyboththestaffwhoperformedtheworkandthestaffwhoreviewe
8、dthework,aswellasthedatesassociatedwithe
