审计概念与方法

CONTENTS
Preface
CHAPTER l The Audit Function-An Overview
HlSTORY OF THE AUDIT FUNCTlON
Independent Audits Prior to 1900
Twentieth-Century Developments
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CONTENTS
Preface
CHAPTER l The Audit Function-An Overview
HlSTORY OF THE AUDIT FUNCTlON
Independent Audits Prior to 1900
Twentieth-Century Developments
AUDlTlNG DEFlNED
Financial Auditing
Other Types of Audits
The Need for Audits of Financial Statements
THE AUDIT REPORT
The Standard Report
Generally Accepted Accounting Principles
Report Title, Address, Signature, and Date
Departures from the Standard Report
Generally Accepted Auditing Standards
THE INDEPENDENT AUDlTOR
Types of CPA Firms
Intemal Structure of a CPA Firm
OTHER TYPES OF AUDlTORS AND AUDlTS
Compliance Audits
Intemal Audits
Operational Audits
CHAPTER l ASSlGNMENTS
CHAPTER 2 Professional Ethics and the
Auditing Environment
PROFESSlONAL STATUS-FRAMEWORK OF
THE ENVlRONMENT
Systematic Theory
Professional Authority
Community Sanction
Regulative Code
A Culture
NATURE OF THE ENVlRONMENT
SELF-REGULATlON BY THE PUBLlC
ACCOUNTlNG PROFESSlON
The Organizations Involved
The Code of Professional Conduct
Quality Control within CPA Finns
Mandatory Continuing Professional Education
Monitoring and Enforcement
EXTERNAL REGULATlON
The Securities and Exchange Commission
Legal Liability
CHAPTER 2 ASSlGNMENTS
CHAPTER 3 Legal Liability
THE LEGAL ENVIRONMENT
ClVlL LlABlLlTY
Liability to Clients
Liability to Third Parties-Common Law
Liability to Third Parties-Statutory Law
CRlMlNAL LlABlLITY
NOTED LEGAL CASES
BarChris
Yale Express
Continental Vending
U.S. Financial
National Student Marketing
l136 Tenants Corporation
Equity Funding
Fund of Funds
Credit Alliance
Mann Judd Landau
ESM
Bily
Crazy Eddie
SELF-PROTECTlON AGAlNST LlABlLlTY
TORT REFORM
FORENSlC ACCOUNTlNG
CHAPTER 3 ASSlGNMENTS
CHAPTER 4 The Elaments of Audlting
EVlDENCE, ASSERTlONS, AND PROCEDURES
Auditing Procedures
Evidential Matter and Its Relationship to Procedures
Financial Statement Assertions and Audit Objectives
OVERVlEW OF THE AUDlT RlSK MODEL
TYPES OF AUDlT TESTS
Classification by Purpose of Test
Types of Tests of Controls
Types of Substantive Tests
OVERVIEW OF AN AUDlT OF
FlNANClAL STATEMENTS
WORK PAPERS
The Function of Work Papers
The Contents and Requirements of Work Papers
Legal Aspects of Work Papers
Mechanics of Work Paper Preparation
lllustrative Audit Work Papers
CHAPTER 4 ASSlGNMENTS
CHAPTER 5 Understanding the Client and
General Planning
CLIENT ACCEPTANCE AND CONTlNUANCE
Quality Control Policies and Procedures
Communication with a Predecessor Auditor
Engagement Letters
Conferences with Client Personnel
KNOWLEDGE OF THE BUSlNESS
Organization Structure
Operations of Legal Structure
Industry and Economic Conditions
GENERAL PLANNlNG AND THE PRELlMlNARY
AUDIT PLAN
General Planning Decisions to Be Made
Knowledge Obtained to Prepare Prcliminary Audit Plan
Procedures in Preparing Preliminary Audit Plan
AUDIT DEClSlONS IN PRELlMlNARY PLANNlNG
Understanding the Intemal Control Structure and the
Control Risk Assessment
Materiality and Audit Risk
Special Areas of Audit Risk
Overall Timing of Engagement
Involvement of Specialists and Others
Assignment and Scheduling of Audit Staff
ANALYTlCAL PROCEDURES
Use of Analytical Procedures
Analytical Procedures in Planning the Audit
Analytical Procedures as Substantive Tests
Analytical Procedures in the Overall Review
Data Used in Analytical Procedures
CHAPTER 5 ASSlGNMENTS
CHAPTER 6 Understanding the Internal Control
Structure and Assessing Control Risk
AUDlT STRATEGY AND THE INTERNAL
CONTROL STRUCTURE
Audit Logic and the Intemal Control Structure
Intemal Control Structure Concepts
Intemal Control Structure Objectives
Detailed Objectives of Intemal Control
COMPONENTS OF THE INTERNAL
CONTROL STRUCTURE
Control Environment
Monitoring
Risk Assessment
Information and Communication
Control Activities
THE AUDlTOR'S CONSlDERATlON OF THE
INTERNAL CONTROL STRUCTURE IN A FlNANClAL
STATEMENT AUDlT
An Overview of the Auditor's Consideration
Organizing the Auditor's Consideration
Understanding the Intemal Control Stmcture
Documenting the Understanding
Assessing Control Risk
Tests of Controls
Documentation of the Assessment of Control Risk
Effect on Design of Substantive Tests
THE FORElGN CORRUPT PRACTlCES ACT
CHAPTER 6 ASSlGNMENTS
CHAPTER 7 Planning Tests of Details of Transactions
and Balances
DESlGNlNG AUDlT PROGRAMS-
AN INTRODUCTlON
Decisions to Be Made
Considerations in Deciding on Nature, Timing, and Extent
Efficiency and Effectiveness of Audit Tests
DlRECT TESTS OF BALANCES
Nature of Pinancial Statement Component and
Audit Objectives
Materiality at the Account Balance Level
Audit Risk at the Account Balance Level
Efficiency of Audit Tests
TESTS OF TRANSACTlON CLASSES
Relation of Tests of Transaction Classes to Direct Tests
of Balances
TYpes of Tests of Transaction Classes
Planning the Scope ofTests of Transaction Classes
DESlGNlNG AUDlT PROGRAMS-
ADDlTlONAL MATTERS
Revision of Audit Program as Audit Progresses
Client Expectations
Generalized Materials
Direct Tests of Balances at an Interim Date
AUDlTlNG ACCOUNTlNG ESTlMATES
CHAPTER 7 ASSlGNMENTS
CHAPTER 8 Audit Sampling
AN INTRODUCTlON TO AUDlT SAMPLlNG
Definition and Basic Features of Audit Sampling
Nonstatistical versus Statistical Audit Sampling
Representative Selection Methods
AUDIT SAMPLlNG FOR TESTS OF
TRANSACTlON CLASSES
Planning Samples for Tests of Transaction Classes
Selection of Samples for Tests of Transaction Classes
Evaluation of Sample Results of Tests of
Transaction Classes
Statistical Sampling for Tests of Transaction Classes
Nonstatistical Sampling for Tests ofTransaction Classes
AUDIT SAMPLlNG FOR DIRECT TESTS OF BALANCES
Planning Samples for Direct Tests of Balances
Selection of Samples for Direct Tests of Balances
Evaluation of Sample Results of Direct Tests of Balances
Nonstatistical Sampling for Direct Tests of Balances
Statistical Sampling for Direct Tests of Balances
Establishing Tolerable Misstatement for
Sampling Applications
Other Statistical Models
APPENDIX: ESTlMATlON SAMPLlNG-AN
AUDIT HYPOTHESlS TESTING APPROACH
Accounting Estimation versus Audit Hypothesis Testing
Mean-per-Unit Estimation
Stratified Mean-per-Unit Estimation
Difference Estimation
Ratio Estimation
CHAPTER 8 ASSlGNMENTS
CHAPTER 9 The Effect of Computers on the Audit
THE RELATlON OF COMPUTERS TO AUDlTlNG
Relation to Phases of the Audit
Recognizing Reliance on the Computer
Auditor Use of the Computer
THE INTERNAL CONTROL STRUCTURE AND
COMPUTERlZED SYSTEMS
Control Classification in Computerized Systems
Application Controls
General Controls
CONSlDERATlON OF THE COMPUTER W PLANNlNG
THEAUDlT
Understanding the Client and the Control Environment
Understanding the Accounting System
Understanding Control Activities
Planning Tests of Details of Transactions and Balances
COMPUTER-ASSlSTED AUDlT TECHNlQUES
Testing Client Programs
Testing Client Files
Use of a Microcomputer as an Audit Tool
A Terminology Note
OTHER COMPUTER-RELATED CONSlDERATlONS
Real-Time Processing Systems
Electronic Data Interchange
Computer Service Centers
Database Management Systems
LANs and Other Networks
ADVANCED COMPUTER-ASSlSTED TECHNlQUES
APPENDlX: BASlC CONCEPTS OF
COMPUTER PROCESSlNG
Hardware
Software
Data Processing and Storage
CHAPTER 9 ASSlGNMENTS
CHAPTER l0 Tests of Transaction Classes and
Related Balances
REVENUE, RECElVABLES, AND RECElPTS
Functions, Documents, Inputs, and Accounting Systems
Primary Control-Related Features
Account Balances and Transactions
Potential Misstatements
Tests of Transaction Classes for Sales
Tests of Transaction Classes for Cash Receipts
Tests of Adjustments to Accounts Receivable
Special Considerations
EXPENDITURES, PAYABLES, AND DlSBURSEMENTS
Differences from the Sales Cycle
Functions, Documents, Inputs, and Accounting Systems
Primary Control-Related Features
Account Balances and Transactions
Potential Misstatements
Tests of Transaction Classes for Purchases for Inventory
Tests of Transaction Classes for Cash Disbursements
Variations for Other Tpes of Expenditure Transactions
RELATED DlRECT TESTS OF BALANCES
Accounts Receivable
Accounts Payable
Cash
CHAPTER lO ASSlGNMENTS
CHAPTER 11 Direct Tests of Balances
IVENTORIES
Differcnces from the Sales and Expenditures Cycles
Assertions, Objectives, and Procedures
Observation of the Physical Iventory
Tests of Pricing and Summarization
Materiality
Audit Risk
Additional Considerations
LONG-TERM ASSETS AND OBLlGATlONS AND
OWNERS' EQUlTY
Property and Equipment
Ivestments and Itangible Assets
Long-Term Obligations
Owners' Equity
THE ICOME STATEMENT AND INOME TAXES
The Icome Statement
Inome Taxes
CHAPTER ll ASSlGNMENTS
CHAPTER 12 completion of the Audlt
NATURE OF COMPLETlON AND
REVlEW PROCEDURES
Date of the Audit Report
Audit Procedures after Year-End
SUBSEQUENT EVENTS AND RELATED
REVlEW PROCEDURES
Subsequent Events Review
Subsequent Events of Audit Interest
Subsequent Events and the Report Date
Reissuance of the Audit Report
REPRESENTATlON LETTERS
Legal Representation Letters
Client Representation Letters
REVIEW OF WORK PAPERS AND
FlNANClAL STATEMENTS
Summarization and Evaluation of Audit Results
Evaluation of Going Concem Status
Financial Statement Review and Analytical Procedures
Administrative Completion of Work Papers
AFTER THE AUDlT
Maintaining Quality of Audit Practice
Subsequent Discovery of Facts
Subsequent Discovery of Omitted Procedures
CHAPTER 12 ASSlGNMENTS
CHAPTER 13 The Auditor's Report
AUDITOR'S REPORTlNG OBLlGATlON
Departures from a Standard Report
Financial Statements and Periods Covered
QUALlFlCATlONS, DlSCLAlMERS, AND
ADVERSE OPlNlONS
Limitations on the Scope of the Audit
Departures from Generally Accepted
Accounting Principles
EXPLANATORY LANGUAGE ADDED TO THE
STANDARD REPORT
Opinion Based in Part on the Report of Another Auditor
Departure from a Promulgated Accounting Principle
Uncertainties
Going Concem Uncertainties
Inconsistent Application of Accounting Principles
Comparative Financial Statements--Updated Reports
Information outside the Basic Financial Statements
Emphasis of a Matter
Old Reporting Terms
AUDlTOR-CLlENT COMMUNlCATlONS
Communicating with Stockholders
Communicating with the Board of Directors
Communicating with Audit Comroittees
Communicating with Management
CHAPTER 13 ASSlGNMENTS
CHAPTER 14 Attestation Services, Unaudited Financial
Statements, and Specialized Reporting
ATTESTATlON AND COMPlLATlON SERVlCES
Types of Engagements
Attestation Standards
UNAUDlTED FlNANClAL STATEMENTS
Compilation or Review of Financial Statemehts for
Nonpublic Companies
Review of Interim Financial Information of a
Public Company
Other Unaudited Financial Statements of
Public Companies
SPEClALlZED REPORTlNG ClRCUMSTANCES
Letters for Underwriters
Special Reports
Reports on Accompanying Information
Forecasts and Projections
Intemal Control Structure
Pro Forma Financial Information
Compliance Attestation
CHAPTER 14 ASSlGNMENTS
CHAPTER 15 Operational Auditing
FRAMEWORK OF OPERATlONAL AUDlTlNG
Operational Auditing Defined
Operational Auditor's Qualifications
Purpose of the Operational Audit Engagement
Arrangements for the Operational Audit Engagement
Methods of Conducting the Operational Audit Engagemenl
Form and Content of the Operational Audit Report
CONDUCT OF AN OPERATlONAL AUDlT
Preliminary Survey
Review of Charter and Development of
Performance Criteria
Review of Admimstrative and Related Controls
Development of Specific Findings and Recommendations
Preparation and Submission of Operational Audit Report
EXAMPLES OF OPERATlONAL AUDlTS
Independent CPA
Govemmental Auditor
Intemal Auditor
CHAPTER 15 ASSlGNMENTS
Index
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