overallauditplanandauditprogram(英文版)-文庫吧資料
2025-02-18 16:23本頁面
【正文】 of the client Reperformance Analytic performance ? ? ? ? ? ? ? ? ? ? Type of Evidence 12 8 Audit Assurance at Different Levels of Internal Control Effectiveness Acceptable assurance No assurance INTERNAL CONTROL EFFECTIVENESS Weak control Strong control Reliance on controls: C3 – None, C2 – Some, C1 – Maximum Audit assurance from control risk assessment and tests of control Audit assurance from substantive tests A C B C3 C2 C1 AUDIT ASSURANCE 12 9 Impact of Information Technology on Audit Testing 12 10 Impact of Information Technology on Audit Testing Computer assisted audit techniques may be used to test automated controls or data. Reports produced by IT may be used to test the effectiveness of IT general controls. Program change controls Access controls 12 11 Variations in Evidence Mix Procedures to Obtain an Understanding of Internal Control Tests of Controls Audit 1 E E Audit 2 M M Audit 3 M N Audit 4 M M Amount of testing: Extensive, Medium, Small, None 12 12 Variations in Evidence Mix Substantive Tests of Transactions Analytical Procedures Tests of Details of Balances Audit 1 S E S Audit 2 M E M Audit 3 E M E Audit 4 E E E Amount of testing: Extensive, Medium, Small, None 12 13 Audit Program Part 1: Tests of controls and substantive tests of transactions Part 2: Analytical procedures Part 3: Tests of details and balances 12 14 Audit Procedures 1. Apply the transactionrelated audit objectives to the class of tr
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