Tests of control
Procedures to obtain an understanding of internal control
Substantive tests of transactions Tests of details of balances
12.2 选择将执行测试的种类
12.1 测试的种类
4.Analytical procedures
分析性程序测试的目的：一是暗示财务报表 中可能存在的错报；二是减少余额细节测试。
12.1 测试的种类
5.Tests of details of balances
余额细节测试关注资产负债表账户和损益 表帐户期末余额，但大多数余额细节测试 更侧重于资产负债表账户。
12.1 测试的种类
6. 各类测试汇总
Accounts
Cash in
Sales
Receivable
Bank
Sales
Cash receipts
transactions
transactions
Audited by TOC, STOT, and AP
Audited byBiblioteka TOC, STOT, and AP
12.1 测试的种类
2. Tests of control
12.1 测试的种类
Role作用 of all Audit Tests in the Sales and Collection Cycle
Accounts
Cash in
Sales
Receivable
Bank
Sales
Cash receipts
总体审计计划与审计方案
Overall Audit Plan and Audit Program
学习目标
1. ＊使用五种审计测试确定财务报表是否公允表达 2. ＊选择适当的审计测试类型 3. 了解信息技术对审计测试的影响 4. 了解审计证据组合的概念及在不同情况下的变化 5. ＊制定审计方案 6. ＊比较与交易相关的审计目标与余额相关的审计
目标 7. 解释审计过程的四个阶段
12.1 测试的种类—五类 Types of Tests
Procedures to obtain an understanding of internal control
Tests of control Substantive tests of transactions
transactions
transactions
Audited by TOC, STOT, and AP
Audited by TOC, STOT, and AP
Ending balance
Ending balance
Audited by AP and TDB
TOC + STOT + AP + TDB = Sufficient competent evidence per GAAS
Ending balance
Ending balance
Audited by AP and TDB
TOC + STOT + AP + TDB = Sufficient competent evidence per GAAS
12.2 选择将执行测试的种类
1.证据的类型
Type of Evidence
Physical examination Confirmation Documentation Observation Inquiries of the client Reperformance Analytic performance
Type of Test
Procedures for internal control
Tests of controls
Substantive tests of transactions
Analytical procedures
Tests of details of balances
12.2 选择将执行测试的种类
2. 相关成本－升序
Analytical procedures
12.1 测试的种类
3. Substantive tests of transactions
实质性测试是为测试直接影响财务报表余额
正确性的金额错报所设计的一种审计程序。 主要由三种：交易实质性测试、分析性测试
和余额细节测试
交易实质性测试的目的是确定各类交易确定 各类交易的六项与交易相关的审计目标是否均 已实现。
No assurance
AUDIT ASSURANCE
Audit assurance from substantive tests
C3
Audit assurance
C2
from control risk assessment and
Audit risk model
12.1 测试的种类
AAR
IR × CR
= PDR
Types of audit tests
Analytical procedures
(AP)
Tests of Sufficient
+
details of balances
=
competent evidence
(TDP) per GASS
AAR
IR × CR
= PDR
Types of audit tests
Procedures
to obtain an understanding
+
of internal control
Tests of controls (TOC)
Substantive
+
tests of transactions
(STOC)
3. 控制测试与实质性测试的关系 4. 分析性测试与实质性测试之间的关系 5.控制测试与实质性测试之间的平衡
12.2 选择将执行测试的种类
Audit Assurance at Different Levels of
Internal Control Effectiveness
Acceptable assurance
Analytical procedures Tests of details of balances
12.1 测试的种类
1.Procedures to obtain an understanding of internal control
12.1 测试的种类
审计测试类型能够与审计风险模型
Audit risk model