Audit Evidence(审计证据英文版).pptx

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AuditEvidenceChapter6 LearningObjective1Contrastauditevidencewithevidenceusedbyotherprofessions. NatureofEvidenceTheuseofevidenceisnotuniquetoauditors.Evidenceisalsousedbyscientists,lawyers,andhistorians. LearningObjective2Identifythefourauditevidencedecisionsthatareneededtocreateanauditprogram. AuditEvidenceDecisions1.Whichauditprocedurestouse2.Whatsamplesizetoselectforagivenprocedure3.Whichitemstoselectfromthepopulation4.Whentoperformtheprocedures AuditProgramItincludesalistoftheauditprocedurestheauditorconsidersnecessary.Mostauditorsusecomputerstofacilitatethepreparationofauditprograms. LearningObjective3Specifythecharacteristicsthatdeterminethepersuasivenessofevidence. PersuasivenessofEvidenceCompetenceSufficiencyCombinedeffectPersuasivenessandcost CompetenceRelevanceIndependenceofproviderEffectivenessofinternalcontrolsAuditor’sdirectknowledgeQualificationsofindividualsDegreeofobjectivityTimeliness LearningObjective4Identifyandapplytheseventypesofevidenceusedinauditing. RelationshipsAuditingstandardsQualificationsandconductReportingEvidenceaccumulationTypesofevidenceBroadguidelinesBroadcategories RelationshipsTypesofevidenceAuditproceduresSamplesizeTimingoftestsItemstoselectSpecificinstructions TypesofAuditEvidence1.Physicalexamination3.Documentation5.Inquiriesoftheclient6.Reperformance2.Confirmation4.Analyticalprocedures7.Observation InformationOftenConfirmedInformationSourceAssetsCashinbankBankAccountsreceivableCustomerNotesreceivableMakerOwnedinventoryoutonconsignmentConsigneeInventoryheldinpublicwarehousesWarehouseCashsurrendervalueoflifeinsuranceInsuranceco. InformationOftenConfirmedInformationSourceLiabilitiesAccountspayableCreditorNotespayableLenderAdvancesfromcustomersCustomerMortgagespayableMortgagorBondspayableBondholder InformationOftenConfirmedInformationSourceOwners’EquitySharesoutstandingRegistrarandtransferagent InformationOftenConfirmedInformationSourceOtherInformationInsurancecoverageInsurancecompanyContingentliabilitiesBank,lender,andclient’scounselBondindentureagreementsBondholderCollateralheldbycreditorsCreditor CriteriatoDetermineCompetenceTypeofevidenceIndependenceofproviderEffectivenessofclient’sinternalcontrolsAuditor’sdirectknowledgeQualificationsofproviderObjectivityofevidence TermsandTypesofEvidenceTermsTypesofEvidenceExamineDocumentationScanAnalyticalproceduresReadDocumentationAnalyticalproceduresComputeRecomputeReperformanceFootReperformance TermsandTypesofEvidenceTermsTypesofEvidenceTraceDocumentationCompareDocumentationCountPhysicalexaminationObservationObserveInquireInquiriesofclientVouchDocumentation LearningObjective5Understandthepurposesofauditdocumentation. AuditDocumentationPurposesofauditdocumentationOwnershipofauditfilesConfidentialityofauditfiles LearningObjective6Prepareorganizedauditdocumentation. AuditFileContentsandOrganizationRobinsonAssociatesTrialBalance12/31/2003Cash$165,237AccountsReceivable275,050PrepaidInsurance37,795InterestReceivable20,493FinancialStatementsandAuditReportWorkingTrialBalanceAdjustingJournalEntriesContingentLiabilitiesOperationsLiabilitiesandEquityAssetsAnalyticalProceduresTestofControls&SubstantiveTOTInternalControlGeneralInformationAuditProgramsPermanentFiles PermanentFilesThesefilesareintendedtocontaindataofahistoricalorcontinuingnaturepertinenttothecurrentaudit. CurrentFilesAuditprogramGeneralinformationWorkingtrialbalanceAdjustingandreclassificationentriesSupportingschedules LearningObjective7Describehowe-commerceaffectsauditevidenceandauditdocumentation. EffectofE-commerceAuditevidenceisincreasinglyinelectronicform.Auditorsusecomputerstoreadandexamineevidence.SoftwareprogramsaretypicallyWindows-based. SummaryofAuditDocumentationAuditdocumentationisanessentialpartofeveryaudit.Auditdocumentationprovidesarecordoftheevidenceaccumulatedandtheresultofthetests.CPAfirmsmakesurethatauditdocumentationisproperlypreparedandisappropriate. EndofChapter6