Chapter07AuditEvidence(审计学-英文版)

7-1©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderAuditEvidenceChapter77-2©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderLearningObjective1Contrastauditevidencewithevidenceusedbyotherprofessions.7-3©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderNatureofEvidenceTheuseofevidenceisnotuniquetoauditors.Evidenceisalsousedbyscientists,lawyers,andhistorians.7-4©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderLearningObjective2Identifythefourauditevidencedecisionsthatareneededtocreateanauditprogram.7-5©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderAuditEvidenceDecisions1.Whichauditprocedurestouse2.Whatsamplesizetoselectforagivenprocedure3.Whichitemstoselectfromthepopulation4.Whentoperformtheprocedures7-6©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderAuditProgramItincludesalistoftheauditprocedurestheauditorconsidersnecessary.Mostauditorsusecomputerstofacilitatethepreparationofauditprograms.SamplesizesItemstoselectTimingofthetests7-7©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderLearningObjective3Specifythecharacteristicsthatdeterminethepersuasivenessofevidence.7-8©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderPersuasivenessofEvidenceCompetenceSufficiencyCombinedeffectPersuasivenessandcost7-9©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderCompetenceRelevanceIndependenceofproviderEffectivenessofinternalcontrolsAuditor’sdirectknowledgeQualificationsofprovidersDegreeofobjectivityTimeliness7-10©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderLearningObjective4Identifyandapplytheseventypesofevidenceusedinauditing.7-11©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderTypesofAuditEvidence1.Physicalexamination2.Confirmation3.Documentation4.Analyticalprocedures5.Inquiriesoftheclient6.Reperformance7.Observation7-12©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderRelationshipsAuditingstandardsQualificationsandconductReportingEvidenceaccumulationTypesofevidenceBroadguidelinesBroadcategories7-13©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderRelationshipsTypesofevidenceAuditproceduresItemstoselectSpecificinstructionsSamplesizeTimingoftests7-14©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderInformationOftenConfirmedAssetsCashinbankBankAccountsreceivableCustomerNotesreceivableMakerOwnedinventoryoutonconsignmentConsigneeInventoryheldinpublicwarehousesWarehouseCashsurrendervalueoflifeinsuranceInsuranceco.InformationSource7-15©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderInformationOftenConfirmedLiabilitiesAccountspayableCreditorNotespayableLenderAdvancesfromcustomersCustomerMortgagespayableMortgagorBondspayableBondholderInformationSource7-16©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderInformationOftenConfirmedOwners’EquitySharesoutstandingRegistrarandtransferagentOtherInformationInsurancecoverageInsuranceco.ContingentliabilitiesBank,lender,andclientslegalcounselBondindentureagreementsBondholderCollateralheldbycreditorsCreditorInformationSource7-17©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderInformationOftenConfirmedDocumentationAnalyticalproceduresInquiriesoftheclientReperformanceObservation7-18©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderCompetenceofTypesofEvidenceTypeofevidenceEffectivenessofclient’sinternalcontrolsQualificationsofproviderIndependenceofproviderAuditor’sdirectknowledgeObjectivityofevidence7-19©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderTermsandTypesofEvidenceExamineDocumentationScanAnalyticalproceduresReadDocumentationComputeAnalyticalproceduresRecomputeReperformanceFootReperformanceTermsTypeofEvidence7-20©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderTermsandTypesofEvidenceTraceDocumentation/ReperformanceCompareDocumentationCountPhysicalexaminationObserveObservationInquireInquiriesofclientVouchDocumentationTermsTypeofEvidence7-21©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderLearningObjective5Understandthepurposesofauditdocumentation.7-22©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderAuditDocumentationAuditdocumentationistheprincipalrecordofauditingproceduresapplied,evidenceobtained,andconclusionsreachedbytheauditorintheengagement.7-23©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderAuditDocumentationPurposesofauditdocumentationOwnershipofauditfilesConfidentialityofauditfiles7-24©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderSarbanes-OxleyActTheSarbanes-OxleyActrequiresauditorsofpubliccompaniestoprepareandmaintainauditworkingpapersforaperiodofnolessthansevenyears.7-25©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/ElderLearningObjective6Prepareorganizedauditdocumentation.7-26©2006PrenticeHallBusinessP