Chapter 10 Overall Audit Plan and Audit ProgramCHAPTER 10
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Steps in audit planning
What are the different types of audit tests?
10 - *
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
The auditor’s
understanding of in-
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
- tests of controls
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
- tests of controls
EXAMPLES:
EXAMPLES:
EXAMPLES:
EXAMPLES:
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
- tests of controls
How are these
two types of
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
- tests of controls
Tests of controls
determine whether the au-
ternal control is accurate.
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
- tests of controls
stantive tests of transactions
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
- tests of controls
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
- tests of controls
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
- tests of controls
?
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
- tests of controls
Tests of details
What are the different types of audit tests?
- procedures to obtain an understanding
of internal control
- tests of controls
The primary emphasis
the balance sheet.
As discussed in chapter 6, there are six
types of evidence
types of evidence
by the different types of audit tests?
10 - *
by the different types of audit tests?
procedures to obtain
by the different types of audit tests?
procedures to obtain
by the different types of audit tests?
tests of controls
by the different types of audit tests?
- documentation
- observation
by the different types of audit tests?
analytical
procedures
by the different types of audit tests?
analytical
procedures
by the different types of audit tests?
tests of details
by the different types of audit tests?
- physical
examination
- confirmation
- documentation
The types of audit tests
vary in their relative costs.
10 - *
The types of audit tests
vary in their relative costs.
Which type
The types of audit tests
vary in their relative costs.
Tests of details
confirmations, physical
The types of audit tests
vary in their relative costs.
Which type
The types of audit tests
vary in their relative costs.
Analytical procedures
relative ease of calculating and
comparing, particularly if
software is employed.
What is the
What is the
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What is the
assesses the controls and
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What is the
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What is an audit program?
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What is an audit program?
The audit program is the set of detailed
instructions for the entire collection of
evidence for an audit.
What is an audit program?
The audit program is the set of detailed
instructions for the entire collection of
evidence for an audit.
What is an audit program?
The audit program is the set of detailed
instructions for the entire collection of
evidence for an audit.
What is an audit program?
The audit program is the set of detailed
instructions for the entire collection of
evidence for an audit.
What is an audit program?
The audit program is the set of detailed
instructions for the entire collection of
evidence for an audit.
What is an audit program?
The audit program is the set of detailed
instructions for the entire collection of
evidence for an audit.
subaudit programs for
each transaction cycle.
Copyright 2003 Pearson Education Canada Inc.
The audit program for most audits is designed in three parts.
10 - *
Copyright 2003 Pearson Education Canada Inc.
The audit program for most audits is designed in three parts.
tests
Copyright 2003 Pearson Education Canada Inc.
The audit program for most audits is designed in three parts.
tests
Copyright 2003 Pearson Education Canada Inc.
The audit program for most audits is designed in three parts.
tests
Copyright 2003 Pearson Education Canada Inc.
As discussed in Chapter 5, an audit can be divided into four phases.
I
II
III
IV
10 - *
Copyright 2003 Pearson Education Canada Inc.
As discussed in Chapter 5, an audit can be divided into four phases.
II
III
IV
set
An audit can be divided into four phases.
III
IV
no
yes
no
yes
no
yes
An audit can be divided into four phases.
I. Plan and design
Considering the assessed
Considering the assessed
Considering the assessed
Considering the assessed
An audit can be divided into four phases.
I. Plan and design
I. Plan and design
I. Plan and design
I. Plan and design
I. Plan and design
I. Plan and design
I. Plan and design