overallauditplanandauditprogram(英文版)(ppt37頁)(編輯修改稿)
2025-03-04 16:23 本頁面
【文章內容簡介】 E M Audit 3 E M E Audit 4 E E E Amount of testing: Extensive, Medium, Small, None 10 17 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 5 Design an audit program. 10 18 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit Program Part 1: Tests of controls and substantive tests of transactions Part 2: Analytical procedures Part 3: Tests of details and balances 10 19 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit Procedures 1. Apply the transactionrelated audit objectives to the class of transactions being tested. 2. Identify key controls that should reduce control risk for each audit objective. 3. Develop appropriate tests of controls. 4. Design substantive tests of transactions. 10 20 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley FourStep Approach to Designing Control and Substantive Tests Apply transaction related audit objectives to a class of transactions (Step 1). Identify key controls and make an assessment of control risk (Step 2). Design tests of controls (Step 3). Design substantive tests of transactions (Step 4). Audit procedures Sample size Items to select Timing 10 21 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Balances – Accounts Receivable Identify client business risks affecting accounts receivable. Set tolerable misstatement and assess inherent risk for accounts receivable. Assess control risk for sales and collection cycle. 10 22 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Balances – Accounts Receivable Design and perform tests of controls and substantive tests of transactions for sales and collection cycle. Design and perform analytical procedures for accounts receivable balance. 10 23 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Balances – Accounts Receivable Design tests of details of accounts receivable balance to satisfy balancerelated audit objectives. Audit procedures Sample size Items to select Timing 10 24 169。2023 Prentice Hall Bus
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