AuditEvidence(英文版)

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1、Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,6-,*,2003 Prentice Hall Business Publishing,Essentials of Auditing 1/e,Arens/Elder/Beasley,Audit Evidence,Chapter 6,Learning Objective1,Contrast audit evidence,with evidence usedby,oth

2、erprofessions.,Natureof Evidence,The use of evidence is,not unique to auditors.,Evidence isalso used,by scientists,lawyers,and historians.,Learning Objective2,Identify thefourauditevidence,decisions that areneeded to,createan audit program.,AuditEvidence Decisions,1.Which audit procedures to use,2.W

3、hat sample size to selectfor agivenprocedure,3.Which items toselectfromthe population,4.When to performthe procedures,AuditProgram,It includesa listof the audit procedures,the auditorconsiders necessary.,Most auditors usecomputers tofacilitate,the preparation ofauditprograms.,Learning Objective3,Spe

4、cify thecharacteristics,that determine the,persuasiveness,of evidence.,Persuasiveness ofEvidence,Competence,Sufficiency,Combined effect,Persuasiveness andcost,Competence,Relevance,Independenceof provider,Effectiveness of internal controls,Auditors direct knowledge,Qualifications ofindividuals,Degree

5、of objectivity,Timeliness,Learning Objective4,Identify andapplythe,seventypesof evidence,usedinauditing.,Relationships,Auditing,standards,Qualifications,and conduct,Reporting,Evidence,accumulation,Types of,evidence,Broad,guidelines,Broad,categories,Relationships,Typesof,evidence,Audit,procedures,Sam

6、ple,size,Timing,of tests,Items to,select,Specific,instructions,TypesofAuditEvidence,1.Physicalexamination,3.Documentation,5.Inquiriesoftheclient,6.Reperformance,2.Confirmation,4.Analyticalprocedures,7.Observation,InformationOftenConfirmed,InformationSource,Assets,Cash in bankBank,Accounts receivable

7、Customer,Notes receivableMaker,Owned inventory out on consignmentConsignee,Inventory held in public warehousesWarehouse,Cash surrender value of life insuranceInsurance co.,InformationOftenConfirmed,InformationSource,Liabilities,AccountspayableCreditor,NotespayableLender,AdvancesfromcustomersCustomer

8、,MortgagespayableMortgagor,BondspayableBondholder,InformationOftenConfirmed,InformationSource,Owners,Equity,SharesoutstandingRegistrarand,transferagent,InformationOftenConfirmed,InformationSource,OtherInformation,InsurancecoverageInsurancecompany,ContingentliabilitiesBank,lender,and,client,scounsel,

9、BondindentureagreementsBondholder,CollateralheldbycreditorsCreditor,CriteriatoDetermineCompetence,Typeof,evidence,Independence,ofprovider,Effectivenessof,client,s,internalcontrols,Auditor,s,direct,knowledge,Qualifications,ofprovider,Objectivity,ofevidence,TermsandTypesofEvidence,Terms,Types of Evide

10、nce,Examine,Documentation,Scan,Analytical procedures,Read,Documentation,Analytical procedures,Compute,Recompute,Reperformance,Foot,Reperformance,TermsandTypesofEvidence,Terms,Types ofEvidence,Trace,Documentation,Compare,Documentation,Count,Physical examination,Observation,Observe,Inquire,Inquiries o

11、f client,Vouch,Documentation,LearningObjective 5,Understand the purposes,of auditdocumentation.,Audit Documentation,Purposesofaudit documentation,Ownership ofaudit files,Confidentialityof auditfiles,LearningObjective 6,Prepareorganized,audit documentation.,Audit File ContentsandOrganization,Robinson

12、 Associates,Trial Balance,12/31/2003,Cash$165,237,Accounts Receivable 275,050,Prepaid Insurance 37,795,Interest Receivable 20,493,Financial,Statements and,Audit Report,Working,Trial Balance,Adjusting,Journal Entries,Contingent,Liabilities,Operations,Liabilities,and Equity,Assets,Analytical,Procedure

13、s,Test of Controls,&Substantive,TOT,Internal,Control,General,Information,Audit,Programs,Permanent,Files,Permanent Files,These filesareintendedtocontain,dataofa,historical or continuing,nature,pertinent tothecurrentaudit.,CurrentFiles,Audit program,Generalinformation,Workingtrial balance,Adjusting an

14、d reclassification entries,Supporting schedules,LearningObjective 7,Describehowe-commerce,affectsaudit evidence and,audit documentation.,Effect of E-commerce,Audit evidence is increasingly in electronicform.,Auditorsusecomputers to read,andexamineevidence.,Softwareprograms are typicallyWindows-based.,Summaryof AuditDocumentation,Audit documentationis an essential,partofevery audit.,Audit documentationprovidesa record ofthe,evidenceaccumulatedandtheresultof the tests.,CPAfirms make surethataudit documentation,is properlypreparedandisappropriate.,Endof Chapter 6,演讲完毕,，,，谢谢观,看,看！,