上海财经大学审计学章节课件 (7)
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balances, and rel比at率ed与d行is业c平lo均su及re以s.往年度比较
Evidence must pertain to or be relevant to the
audit objective that the auditor is testing
before it can be appropriate.
to select the sample?
3. Which items to select from the pop分抽u别l取a存t哪io放些n在存2货0个样仓本库?
4. When to perform the procedures (timing)
When should auditor examine inventory?
5 7- 5- 2
Learning Objective
Contrast audit evidence with evidence used by other professions.
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
Appropriateness
Sufficiency
The persuasiveness of evidence can be evaluated only after considering the combination of appropriateness and sufficiency
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
来自百度文库
7-4
Learning Objective
Identify the four audit evidence decisions that are needed to create an audit program.
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
internal controls
ValuatOiobnseorfvdaitaiomnosnbdysabuyditor vs.
3. Auditor’s direct knowleCodngfiermatidooncouafmuAed/nRittovsrsp.rovided by client
4. Qualification of individuinaqlusiries of managers
On December, or January?
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and何E时co抽no取m存ics货样本?
7-6
Audit Program 审计计划
providing the information Physical examinaion of
5. Degree of objectivity
inventory at 12/31 vs.
6. Timeliness
Two months later
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
Nature and Type of Audit Evidence
Chapter 7
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
5 7- 5- 1
Key Points
Appropriateness and sufficiency of audit evidence
Eight types of audit evidence Audit documentation (审计工作底稿)
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
7-5
Audit Evidence Decisions Inventory: $60million
3million Items
1. Which audit procedures to use
Physical examine盘点
An audit procedure is the detailed instruction that
7-3
Nature of Evidence
➢Any information used by the auditor to determine whether the information being audited is stated in accordance with established criteria
7 - 13
Relationships Among Audit Evidence and
PersuTao sveivriefyntheesoswnership of PPE, the
A large sample of evaiuddeitn固orc定peh资pysr产icoa所vlliyd有eex权dam,进biny行eat实hne地P盘PE点为检验NO independent party is nTootvpereifrystuheasoicvceurruennclee sosf siatleiss
7 - 11
Sufficiency (充分性)
The quantity (数量) of evidence obtained determines its sufficiency.
Sufficiency of evidence is measured primarily by the sample size the auditor selects.
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
7-8
Persuasiveness of Evidence
Two determinants: 适当性与充分性
explains the audit evidence to be obtain抽e取d 多du少r存in货g 样本?
the audit.
How many items should be selected?
2. What sample size to select foInrveantgoirvyeitnempsrinoc20ewdaurreehouses. How
7 - 10
Six Characteristics of Reliable Evidence
Evidence from outside vs.
from within firm
1. Independence of provider
2. Effectiveness of client’s
Calculation of ratios/
It includes a list of the audit procedures the auditor considers necessary.
➢ Sample sizes 样本规模 ➢ Items to select 样本选取 ➢ Timing of the tests 选取时间
An audit program usually includes several audit procedures, for each component of the audit.
➢The use of evidence is not unique to auditors
➢Evidence is also used by scientists, lawyers, and historians
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
Audit Evidence Decisions Audit procedures and timing
Professional Judgment
职业判断
Qualities Affecting Persuasiveness
of Evidence
Appropriateness Relevance Reliability Independence of provider Effectiveness of internal controls Auditor's direct knowledge Qualifications of provider Objectivity of evidence Timeliness When procedures are performed Portion of period being audited
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
7 - 12
Relationships Among Audit Evidence and Persuasiveness
Sample size and items to select
Sufficiency Adequate sample size Selection of proper population items
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
7-9
Appropriateness (适当性)
ApproprTiaoteexanmeisnse oalfloewvaindcee,nthceeaiusdaitomr sehaousludreestoimfate the the qualityc(o质llec量tib)iliotyfoefvaicdcoeunnctser,emceievaabnlein, cgomitpsare the relevance paenrcdenrtealgieaobfialiltloywinnaavcmeerweageiteth.inlagst ayeuadr iotr industry objectiv判es断fo坏r账c准las备se估s计o的f t合ra理n性sa:检ct验io账ns款, a回c收co情u况nt,将计提
Professional Judgment.
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
7-7
Learning Objective
Specify the characteristics that determine the persuasiveness of evidence.证据的说服力
To examine the reasonableness of
allowance for doubtful accounts,
the auditor recalculate it.
判断坏账准备估计的合理性:
重新计算 – 是否有效? ©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
Evidence must pertain to or be relevant to the
audit objective that the auditor is testing
before it can be appropriate.
to select the sample?
3. Which items to select from the pop分抽u别l取a存t哪io放些n在存2货0个样仓本库?
4. When to perform the procedures (timing)
When should auditor examine inventory?
5 7- 5- 2
Learning Objective
Contrast audit evidence with evidence used by other professions.
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
Appropriateness
Sufficiency
The persuasiveness of evidence can be evaluated only after considering the combination of appropriateness and sufficiency
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
来自百度文库
7-4
Learning Objective
Identify the four audit evidence decisions that are needed to create an audit program.
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
internal controls
ValuatOiobnseorfvdaitaiomnosnbdysabuyditor vs.
3. Auditor’s direct knowleCodngfiermatidooncouafmuAed/nRittovsrsp.rovided by client
4. Qualification of individuinaqlusiries of managers
On December, or January?
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and何E时co抽no取m存ics货样本?
7-6
Audit Program 审计计划
providing the information Physical examinaion of
5. Degree of objectivity
inventory at 12/31 vs.
6. Timeliness
Two months later
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
Nature and Type of Audit Evidence
Chapter 7
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
5 7- 5- 1
Key Points
Appropriateness and sufficiency of audit evidence
Eight types of audit evidence Audit documentation (审计工作底稿)
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
7-5
Audit Evidence Decisions Inventory: $60million
3million Items
1. Which audit procedures to use
Physical examine盘点
An audit procedure is the detailed instruction that
7-3
Nature of Evidence
➢Any information used by the auditor to determine whether the information being audited is stated in accordance with established criteria
7 - 13
Relationships Among Audit Evidence and
PersuTao sveivriefyntheesoswnership of PPE, the
A large sample of evaiuddeitn固orc定peh资pysr产icoa所vlliyd有eex权dam,进biny行eat实hne地P盘PE点为检验NO independent party is nTootvpereifrystuheasoicvceurruennclee sosf siatleiss
7 - 11
Sufficiency (充分性)
The quantity (数量) of evidence obtained determines its sufficiency.
Sufficiency of evidence is measured primarily by the sample size the auditor selects.
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
7-8
Persuasiveness of Evidence
Two determinants: 适当性与充分性
explains the audit evidence to be obtain抽e取d 多du少r存in货g 样本?
the audit.
How many items should be selected?
2. What sample size to select foInrveantgoirvyeitnempsrinoc20ewdaurreehouses. How
7 - 10
Six Characteristics of Reliable Evidence
Evidence from outside vs.
from within firm
1. Independence of provider
2. Effectiveness of client’s
Calculation of ratios/
It includes a list of the audit procedures the auditor considers necessary.
➢ Sample sizes 样本规模 ➢ Items to select 样本选取 ➢ Timing of the tests 选取时间
An audit program usually includes several audit procedures, for each component of the audit.
➢The use of evidence is not unique to auditors
➢Evidence is also used by scientists, lawyers, and historians
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
Audit Evidence Decisions Audit procedures and timing
Professional Judgment
职业判断
Qualities Affecting Persuasiveness
of Evidence
Appropriateness Relevance Reliability Independence of provider Effectiveness of internal controls Auditor's direct knowledge Qualifications of provider Objectivity of evidence Timeliness When procedures are performed Portion of period being audited
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
7 - 12
Relationships Among Audit Evidence and Persuasiveness
Sample size and items to select
Sufficiency Adequate sample size Selection of proper population items
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
7-9
Appropriateness (适当性)
ApproprTiaoteexanmeisnse oalfloewvaindcee,nthceeaiusdaitomr sehaousludreestoimfate the the qualityc(o质llec量tib)iliotyfoefvaicdcoeunnctser,emceievaabnlein, cgomitpsare the relevance paenrcdenrtealgieaobfialiltloywinnaavcmeerweageiteth.inlagst ayeuadr iotr industry objectiv判es断fo坏r账c准las备se估s计o的f t合ra理n性sa:检ct验io账ns款, a回c收co情u况nt,将计提
Professional Judgment.
©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics
7-7
Learning Objective
Specify the characteristics that determine the persuasiveness of evidence.证据的说服力
To examine the reasonableness of
allowance for doubtful accounts,
the auditor recalculate it.
判断坏账准备估计的合理性:
重新计算 – 是否有效? ©2012 Pearson EducatiSonh, Aaundgitihnga1i4U/e,nAirvenesr/Eslidteyr/BoefaFsleiny ance and Economics