审计学（中文）_12 整体的审计计划与审计程序

整体的牢计计划 与计程序字 12 需要进行多少审计测试才能完成工作?

整体的审计计划 与审计程序 需要进行多少审计测试才能完成工作？ 12

测试类 了解内部控制的测试 控制测试 交易的实质性测试 分析性程序 账户余额测试

了解内部控制的测试 控制测试 交易的实质性测试 分析性程序 账户余额测试

Figure 12-1 审计风险模型与测试类型 可接受的审计风险 固有风险X控制风险B查风险 审计风险模型 为了解内部控制控制测试+实质性测试分析性程序账户余 交易的 而进行的测试 额测试有效性测试 审计测试类型

为了解内部控制 而进行的测试 控制测试 交易的 实质性测试 分析性程序 有效性测试 账户余 + + + + 额测试 = 审计风险模型 审计测试类型 可接受的审计风险 固有风险 X 控制风险CR = 检查风险 Figure 12 - 1 审计风险模型与测试类型

表格12-2 测试与证据的关系 Type of Evidence oE9 Type of Test Procedures to obtain an understanding of internal control Tests of controls √√√ Substantive tests of transactions Analytical procedures Tests of details of balances

表格 12 - 2 测试与证据的关系

表12-3 Variations in Evidence mix Procedures to obtain an Understanding Tests Substantive Tests Analytical Tests of Details of Internal Control of Controls of Transactions Procedures of balances Audit l Audit 2 Audit 3 MNM MEE M SMEE Audit 4 E= Extensive amount of testing; M= medium amount of testing; S=small amount of testing; n= no testing

E = Extensive amount of testing; M= medium amount of testing; S = small amount of testing; N = no testing. 表 12 - 3 Variations in Evidence Mix

图12-6 Role of All audit Tests in the audit of the sales and Collection Cycle ales Accounts Receivable Cash in Bank Sales transaction Cash receipts transactions Audited by toc, Audited by ToC, SToT, and Ap SToT, and AP Ending Ending balance balance Audited by AP Audited by AP and TDB and TDB Tests of controls (including procedures Substantive Tests of Sufficient to gain an understanding tests of details of procedure competent of internal control) transactions (AP) balances evidence 〔Tog (STOT) (TDB) per GAAS

图 12 -6 Role of All Audit Tests in the Audit of the Sales and Collection Cycle

图 Audit Assurance from Substantive Tests and Tests of controls 12-7 at Different Levels of Internal Control Effectiveness Acceptable assurance Audit assurance from ntrol risk assessment and tests of controls Audit assurance from substantive tests No assurance C INTERNAL CONTROL EFFECTIVENESS Strong contre No reliance on controls not cost-effective Some reliance on controls C, Maximum reliance on controls

图 12 - 7 Audit Assurance from Substantive Tests and Tests of Controls at Different Levels of Internal Control Effectiveness

dit approa background informatic 图1213 clients legal obligations d internal control 审计过程总结 HASE II rm tests of assessed level Perform tests of controls Perform substantive tests Assess likelihood。f tements in financial PHASE III Medium High Pests of detai of balances of details of balance PHASE IV Review for contingent liabilities Review for subsequent events Evaluate results Issue audit rep。rt

图 12 - 13 审计过程总结

Perform procedures to 图128 understand interna control Assess control risk 交易的符合性测试 Evaluate 和实质性测试设计 cost-benefit of testing controls Design tests of Audit procedures controls and substantive tests Sample size of transactions to meet Items to select transaction-related audit objectives Timing

图 12 - 8 交易的符合性测试 和实质性测试设计

Set tolerable misstatement 图1210 and assess inherent risk for accounts receivable Assess control risk for sales d collection cycle 应收帐款余额明细 Design and perform tests of controls and 符合性测试和 substantive tests of 实质性测试设计 transactions for sales and collection cycle Design and perform analytical for ac receivable balance Design tests of details of Audit procedures accounts receivable balance Sample size to satisfy balance-related Items to select audit objectives TImIng

图 12 - 10 应收帐款余额明细 符合性测试和 实质性测试设计