overallauditplanandauditprogram(英文版)(ppt37頁(yè))(已修改)
2025-02-22 16:23 本頁(yè)面
【正文】 10 1 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Overall Audit Plan and Audit Program Chapter 10 10 2 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 1 Use the five types of audit tests to determine whether financial statements are fairly stated. 10 3 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Types of Tests Procedures to obtain an understanding of internal control Tests of control Substantive tests of transactions Analytical procedures Tests of details of balances 10 4 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Types of Audit Tests and the Audit Risk Model Audit Risk Model Procedures to obtain an understanding of internal control Tests of controls (TOC) Substantive tests of transactions (STOT) Types of Audit Tests + + AAR IR CR = PDR 10 5 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Types of Audit Tests and the Audit Risk Model Analytical procedures (AP) Tests of details of balances (TDP) Sufficient petent evidence per GASS + = AAR IR CR = PDR Audit Risk Model Types of Audit Tests 10 6 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Role of all Audit Tests in the Sales and Collection Cycle Sales Accounts Receivable Cash in Bank Sales transactions Cash receipts transactions Ending balance Ending balance TOC + STOT + AP + TDP = Sufficient petent evidence per GAAS Audited by TOC, STOT, and AP Audited by AP and TDP Audited by TOC, STOT, and AP 10 7 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 2 Select the appropriate types of audit tests. 10 8 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Relationship Between Types of Tests and Evidence Type of Test Procedures for internal control Tests of controls Substantive tests of transactions Analytical procedures Tests of details of balances Physical Examination Confirmation Documentation Observation ? ? ? ? ? ? ? ? Type of Evidence 10 9 169。2023 Prentice Hall Business Publis
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