审计学一种整合方法 课件 Chapter07

©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-1AuditEvidenceChapter7©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-2LearningObjective1Contrastauditevidencewithevidenceusedbyotherprofessions.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-3NatureofEvidenceTheuseofevidenceisnotuniquetoauditorsEvidenceisalsousedbyscientists,lawyers,andhistorians©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-4LearningObjective2Identifythefourauditevidencedecisionsthatareneededtocreateanauditprogram.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-5AuditEvidenceDecisions1.Whichauditprocedurestouse2.Whatsamplesizetoselectforagivenprocedure3.Whichitemstoselectfromthepopulation4.Whentoperformtheprocedures(timing)©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-6AuditProgramItincludesalistoftheauditprocedurestheauditorconsidersnecessary.Mostauditorsusecomputerstofacilitatethepreparationofauditprograms.SamplesizesItemstoselectTimingofthetests©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-7LearningObjective3Specifythecharacteristicsthatdeterminethepersuasivenessofevidence.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-8PersuasivenessofEvidenceAppropriatenessSufficiencyTwodeterminants:©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-9SixCharacteristicsofReliableEvidence1.Independenceofprovider2.Effectivenessofclient’sinternalcontrols3.Auditor’sdirectknowledge©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-10SixCharacteristicsofReliableEvidence4.Qualificationofindividualsprovidingtheinformation5.Degreeofobjectivity6.Timeliness©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-11RelationshipsAmongAuditEvidenceandPersuasivenessAuditEvidenceDecisionsQualitiesAffectingPersuasivenessofEvidenceAuditproceduresandtimingAppropriatenessRelevanceReliabilityIndependenceofproviderEffectivenessofinternalcontrolsAuditor'sdirectknowledgeQualificationsofproviderObjectivityofevidenceTimelinessWhenproceduresareperformedPortionofperiodbeingauditedSamplesizeanditemstoselectSufficiencyAdequatesamplesizeSelectionofproperpopulationitems©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-12PersuasivenessandCostInmakingdecisionsaboutevidenceforagivenaudit,bothpersuasivenessandcostmustbeconsidered.Theauditor’sgoalistoobtainasufficientamountofappropriateevidenceatthelowesttotalcost.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-13LearningObjective4Identifyandapplytheeighttypesofevidenceusedinauditing.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-14TypesofAuditEvidence1.Physicalexamination2.Confirmation3.Documentation4.Analyticalprocedures5.Inquiriesoftheclient6.Recalculation7.Reperformance8.Observation©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-15RelationshipsAuditingstandardsEvidenceaccumulationTypesofevidenceAuditproceduresQualificationsandconductSamplesizeanditemstoselectTimingoftestsReportingPhysicalexaminationConfirmationDocumentationAnalyticalproceduresInquiriesoftheclientRecalculationReperformanceObservationBroadguidelinesconcerningauditorqualificationsandconduct,evidenceaccumulation,andreportingBroadcategoriesofevidenceavailablefortheauditor’saccumulationSpecificinstructionsfortheaccumulationoftypesofevidenceFOURAUDITEVIDENCEDECISIONS©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-16PhysicalExaminationItistheinspectionorcountbytheauditorofatangibleasset.Thistypeofevidenceismostoftenassociatedwithinventoryandcash.©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-17ConfirmationInformationSourceAssetsCashinbankAccountsreceivableNotesreceivableOwnedinventoryoutonconsignmentInventoryheldinpublicwarehousesCashsurrendervalueoflifeinsuranceBankCustomerMakerConsigneePublicwarehouseInsurancecompany©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-18ConfirmationInformationSourceLiabilitiesAccountspayableNotespayableAdvancesfromcustomersMortgagespayableBondspayableCreditorLenderCustomerMortgagorBondholder©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-19ConfirmationInformationSourceOwners’EquitySharesoutstandingRegistrarandtransferagentOtherInformationInsurancecoverageContingentliabilitiesBondindentureagreementsCollateralheldbycreditorsInsurancecompanyBank,lender,andclient’slegalcounselBondholderCreditor©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-20DocumentationItistheauditor’sinspectionoftheclient’sdocumentsandrecords.InternaldocumentsExternaldocuments©2008PrenticeHallBusinessPublishing,Auditing12/e,Arens/Beasley/Elder7-21AnalyticalProceduresUnderstandtheclient’sindustryandbusinessAssesstheentity’sabilitytocontinueasagoingconcernIndicatethepresenceofpossiblemisstatementsinthefinancialstatementsReducedetailedaudittests©200