Chapter13OverallAuditPlanandAuditProgram(审计
全面检查生产线的建议英语作文
全面检查生产线的建议英语作文英文回答：Comprehensive Production Line Audit.Objective: To thoroughly assess the performance and efficiency of a production line in order to identify areas for improvement and optimize overall operations.Scope: The audit will encompass all aspects of the production line, including:Equipment and machinery.Materials and inventory.Processes and workflows.Quality control measures.Workforce and training.Safety and compliance.Methodology:Data collection: Gather relevant data from various sources, such as production logs, quality reports, employee records, and equipment manuals.Site observations: Conduct on-site observations to witness the production process firsthand and identify potential bottlenecks or inefficiencies.Interviews and discussions: Engage with personnel at all levels, including operators, supervisors, managers, and engineers, to gather insights and perspectives.Analysis and evaluation: Analyze the collected data and observations to identify strengths, weaknesses, and areas for improvement.Reporting:Summary report: Provide a comprehensive overview ofthe audit findings, including key observations, recommendations, and potential cost savings.Detailed report: Present specific details of the audit, including data analysis, process mapping, and improvement suggestions.Action plan: Outline a prioritized list of recommendations and timelines for implementation.Benefits:Improved efficiency: Identify and eliminatebottlenecks and inefficiencies in the production process.Increased productivity: Optimize workflows and improve resource allocation to enhance output.Enhanced quality: Ensure that products meet qualitystandards and reduce defects.Reduced costs: Identify cost-saving opportunities through optimized operations and improved resource utilization.Increased safety: Ensure compliance with safety regulations and improve workplace conditions for employees.Timeline: The timeline for the audit will be determined based on the scope and complexity of the production line.中文回答：全面检查生产线的建议。
Audit Planning and Analytical Procedures(英文版)(ppt 57页)
Understanding the client's business includes:
Economic environment the business operates in.
Acceptable audit risk – the acceptability of giving the wrong audit opinion.
Inherent risk – the risk of material mistatements making it into the financial statements.
Evaluate the Acceptance or Retention of a Client.
Obtain financial information- prepared by client, annual reports, SEC reports, reports to regulatory agencies, and interim reports.
Engagementຫໍສະໝຸດ letters Help establish an understanding of the terms of the engagement, contract
Are not required but recommended. Helps to avoid misunderstandings related to what
Review independence relationship to client.
审计学：一种整合方法 (8)
Industry and External Environment
Reasons for obtaining an understanding of the client’s industry and external environment: 1. Risks associated with specific industries 2. Inherent risks common to all clients in certain industries 3. Unique accounting requirements
Performance measurement includes ratio analysis and benchmarking against key competitors.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-8
Learning Objective 3
Gain an understanding of the client’s business and industry.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8 - 12
Business Operations and Processes
Factors the auditor should understand: Major sources of revenue Key customers and suppliers Sources of financing Information about related parties
审计学一种整合方法第12版英文版Chapter13PPT课件
AUDIT ASSURANCE
Acceptable assurance
C3
Audit assurance
C2
from control risk assessment and
tests of control
C1
No assurance
Audit assurance from substantive tests
Tests of details of balances
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Eldetween Further Audit Procedures and Evidence
Select the appropriate types of audit tests.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
13 - 7
Relationship Between Further Audit Procedures and Evidence
Analytical procedures
Tests of details of balances
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
13 - 9
Audit Assurance at Different Levels of Internal Control Effectiveness
Cash in Bank
审计学一种整合的方法2ppt课件
Chapter 8
ቤተ መጻሕፍቲ ባይዱ
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-1
Learning Objective 1
Discuss why adequate audit planning is essential.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
8-9
Understanding of the Client’s Business and Industry
Factors that have increased the importance of understanding the client’s business and industry:
8-6
Learning Objective 2
Make client acceptance decisions and perform initial audit planning.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
Understand internal control and assess control risk.
Gather information to assess fraud risks.
Develop overall audit plan and audit program.
审计英语审计计划
审计英语审计计划一、考情分析从历年考试情况来看，本章属于基本理论章节，是审计实务的基石，贯穿于整个审计过程，这部分通常也是一些没有实务经验的考生难以理解的内容。
英语部分，本章要关注的知识点包括：总体审计策略、具体审计计划、重要性的运用、审计风险。
二、专业词汇审计计划：Audit plan总体审计策略：General audit strategy具体审计计划：Specific audit plan审计项目组成员：Engagement team members重要性：Materiality实际执行的重要性： Materiality of actual execution交易：Transaction账户余额：Account balance披露：Disclosure审计风险：Audit risk重大错报风险：Risk of material misstatement报表层次的重大错报风险：The risk of material misstatement on financial statement level 认定层次的重大错报风险：The risk of material misstatement at assertion level固有风险：Inherent risk控制风险：Control risk检查风险：Detection risk审计意见：Audit opinion财务报表：Financial statements内部控制：Internal control实质性程序的性质、时间安排和范围：Nature, time and scope of substantive procedure 控制测试的性质、时间安排和范围: Nature, time and scope of control test细节测试：Test of details函证：Confirmation应收账款： Account receivable三、重点、难点讲解I.审计计划审计计划分为总体审计策略和具体审计计划两个层次。
Chapter13OverallAuditPlanandAuditProgram(审计
Learning Objective 4
Understand the concept of evidence mix and how it should be varied in different circumstances.
Chapter13OverallAuditPlanandAudit Program(审计
Weak control
Strong control
Reliance on controls: C3 – None, C2 – Some, C1 – Maximum
Chapter13OverallAuditPlanandAudit Program(审计
Learning Objective 3
Understand how information technology affects audit testing.
Design substantive tests of transactions. (Step 4)
Reports produced by IT may be used to test the effectiveness of IT general controls.
Program change controls Access controls
Chapter13OverallAuditPlanandAudit Program(审计
Analytical procedures
Tests of details of balances
Chapter13OverallAuditPlanandAudit Program(审计
Types of Audit Tests and the Audit Risk Model
audit preparation(tower)
环境外部审核准备说明
Find out the opportunities to improvement
对审核员提出的问题和合理的建议要认真记 录、虚心接受、并定期改正！ 不要找理 由开脱！ Explain the fact in objective way!! 当审核员提出不适当的问题和要求时，要耐 心解释，并尽可能出具记录、程序、图纸 等技术资料作有效支持cument availability
文件和记录要事先按序有条理的准备，不要 让审核员久等， 审核员需要什么文件，针对性提供，不宜主 动多提供无关联的文件，除非提供的文件 可证明或回答他的提问。
5
环境外部审核准备说明
Open mind and Cooperation 开诚布公、积极合作的态度
Be calm
保持镇静，不要慌张！！
1
环境外部审核准备说明
Effective communication，Clarify the unclear question
有效的沟通：对于审核员提出的问题，要理解 清楚，必要时，要与审核员澄清 Right people answer right question 对自己不清楚的问题，或是超出自己责任范围 之外的问题，不要贸然回答。
请适当的人员回答适当的问题！！
2
环境外部审核准备说明
Focus on customer’s concerns
关注顾客关心的问题。比如，现场控制技术 和手段、质量水平、顾客抱怨分析等 Factual approach 用记录、程序、控制计划、图表等事实来说 服审核员！！ Answer question in direct way 正面、直接回答审核员提出的问题。做到简 洁明了！！！
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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
Audit Assurance at Different Levels of
Internal Control Effectiveness
Acceptable assurance
No assurance
AUDIT ASSURANCE
C3
C2
C1 Audit assurance from substantive tests
Audit assurance from control risk assessment and tests of control
A
C
B
INTERNAL CONTROL EFFECTIVENESS
Impact of Information Technology on Audit Testing
Computer assisted audit techniques may be used to test automated controls or data.
Reports produced by IT may be used to test the effectiveness of IT general controls.
Types of Audit Tests and the Audit Risk Model
Audit risk model
AAR IR × CR
= PDR
Types of audit tests
Procedures
to obtain an understanding
+
of internal control
Tests of controls
Substantive tests of transactions
Analytical procedures
Tests of details of balances
Relationship Between Types of Tests and Evidence Type of Evidence
Types of Tests
Procedures to obtain an understanding of internal control Tests of control Substantive tests of transactions Analytical procedures Tests of details of balances
Weak control
Strong control
Reliance on controls: C3 – None, C2 – Some, C1 – Maximum
Learning Objective 3
Understand how information technology affects audit testing.
Sales
Accounts Receivable
Cash in Bank
Sales transactions
Cash receipts 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
Learning Objective 2
Select the appropriate types of audit tests.
Relationship Between Types of Tests and Evidence Type of Evidence
Physical examination Confirmation Documentation Observation
Type of Test
Procedures for internal control
Tests of controls (TOC)
Substantive
+
tests of transactions
(STOC)
Types of Audit Tests and the Audit Risk Model
Audit risk model
AAR IR × CR
= PDR
Types of audit tests
Chapter13OverallAudi tPlanandAuditProgra
m(审计
2020年7月11日星期六
Learning Objective 1
Use the five types of audit tests to determine whether financial statements are fairly stated.
Impact of Information Technology on Audit Testing
SAS 80 (AU 326) and SAS 94 (AU 319) provide guidance for auditors of entities that transmit, process, maintain, or access significant information electronically.
Analytical procedures
(AP)
Tests of Sufances
=
competent evidence
(TDP) per GASS
Role of all Audit Tests in the Sales
and Collection Cycle