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1、Beginning of the year(1) Engagement and Planning(2) Examine internal control system Interim PeriodBalance Sheet dateLast day of field work(3) Performing substantive tests (sampling)(4) Audit report (c第2阶段第3阶段第4阶段第1阶段风险评估1 审计计划的意义2 审计计划的基本内容3 审计计划的编制 4 审计计划的修改 1. Need an effective and efficient audit
2、 plan1. To enable the auditor to obtain sufficient and competent evidence2. To help keep audit costs reasonable2. Under-audit - see you in court (effectiveness)3. Over-audit - lose clients to competitors4.(efficiency)1 执行风险评估程序识别风险2 初步确定重要性、确定检查风险MaterialityAudit Risk1. to identify related parties (
3、SAS#16-关联方及其交易 )2. SAS#21-了解被审计单位情况 requires a reasonable understanding of the clients industry.3. to identify the need for outside specialists (SAS#12-利用专家的工作 )obtainbackgroundinformationobtainclient motivationto misstate the financial statementsto misstate the financial statementsSAS#X SAS#X 财务报表审
4、计中对舞弊的考虑财务报表审计中对舞弊的考虑Are managementbonuses based on net income?- study corporate charter and bylaws- study minutes of board and stock-holder meetings- study existing contractsobtaininformationaboutclients legal obligationshow?SAS#21.违反法规行为违反法规行为performpreliminaryanalyticalproceduresWhat are the purp
5、oses ofpreliminary analyticalprocedures?- - understanding the clients industryunderstanding the clients industry- assessing going concern issues- assessing going concern issues- indicating possible misstatements- indicating possible misstatements- reducing detailed tests- reducing detailed tests财务信息的可靠性表达和披露账户余额或交易循环权利和义务完整性存在或发生Internal Accounting Control Program第1阶段第2阶段第3阶段