Presentation 13, Analytical Procedures, Workshop on System-based auditing, Tirana, 10-12 Sept...
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Transcript of Presentation 13, Analytical Procedures, Workshop on System-based auditing, Tirana, 10-12 Sept...
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© OECD
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Tiranё, 10-12 shtator 2014
Trajnim mbi
Qasja e Auditimit në bazë Sistemi
13. Procedurat analitike
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13.1 Cilat janё hapat e ABS?
Hapat e auditimit tё sistemit
• Kuptimi i punёs
• Vlerёsimi i sistemit tё kontrollit tё brendshёm
• Testimi i sistemit tё kontrollit tё brendshёm
Hapat e testimit tё transaksioneve dhe bilanceve
• Procedurat analitike
• Testimi i transaksioneve
• Testimi i llogarive
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13.2 Prova e Auditimit: Shporta e garancisё
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13.3 Procedurat e Auditimit: procedurat analitike – ISSAI 4100
• Çfarё janё procedurat analitike?
ISSAI 4100 paragrafi 109/4200 paragrafi 116: Procedurat analitike pёrfshijnё krahasimin e tё dhёnave, ose
investigimin e luhatjeve ose marrёdhёnieve qё shfaqen jokonsistente. Nё auditimin e pёrputhshmёrisё, procedura tё tilla pёr shembull mund tё pёrmbajnё krahasimin e rritjes sё pagesave tё pёrfitimeve nga pensionet nga njёri vit nё tjetrin me informacionin pёr demografinё tё tillё si numri i shtetasve qё kanё arritur moshёn e pensionit nё vitin e fundit. Nёse kriteret lidhen me kushtet e marrёveshjes qё theksojnё pёr shembull se financimi i prjektit mbёshtetet tek nivelet e performancёs tё tilla si numri i vendeve tё hapura tё punёs, atёhere çdo parashikim pёr financimin e projektit
duhet tё krahasohet me ndryshimet nё statistikat e punёsimit.
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13.4 Zbatimi i procedurave analitike
• Kur zbatohen procedurat analitike?
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Qёllimi
Paraprake Substantive Finale
ISAs
(520 & 315) Kusht Kusht Opsionale
Kёrkesat e ISA
Garanci Identifikoni risqet Nxirr pёrfundime
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13.5 Llojet e procedurave analitike
• Arsyet
• Analiza e tendencёs
• Testimi i racionalitetit
• Analiza e hapave prapa
• Analiza kqyrёse
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13.6 Pёrfitimet nga procedurat analitike
• Tё pёrcaktojё nёse ёshtё e nevojshme zgjatja e procedurave tё auditimit
• Analizat paraprake janё tё detyrueshme
• Ndihmon pёr identifikimin e luhatjeve tё pazakonshme
• Pёrjashtimet mbёshteten tek zhvillimet e pritshme tё biznesit
• Nuk merret prove auditimi!
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13.7 Procedurat analitike – e vёrtetё apo false?
• Buxheti i bashkive tregon njё rёnie nё taksёn lokale pёr tё ardhurat pёr katёr vite rresht. Audituesi krahason kёtё tendencёn me:
a) Numrin e banorёve
b) Nivelin e taksёs
A ёshtё kjo njё analizё korrekte?
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13.8 Procedurat analitike – e vёrtetё apo false?
• Nje ministri ka njoftuar fundin e njё skeme subvencionimi tё 31 marsit nё 1 prill duke lejuar kёshtu tё merren nё konsideratё tё gjitha kёrkesat e arritura nё ose pёrpara 1 prillit. Sasia e harxhuar ishte brenda buxhetit.
• Audituesi bёn njё analizё pёrgjatё kohёve tё sasisё dhe vёren njё rёnie tё dukshme nё prill krahasuar me gushtin dhe nuk ishin bёrё mё pagesa pas kёsaj.
A ёshtё kjo njё analizё korrekte?
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13.9 Procedurat analitike – e vёrtetё apo false?
• Pasi ёshtё shqyrtuar pёrputhshmёria e njё ministrie, vlerёsuesi e pyet audituesin se cili ёshtё shpjegimi pёr rritjen e shpenzimit nё zёrin X tё buxhetit. Audituesi pёrgjigjet se zёri X i buxhetit u shqyrtua duke parё 10 zёrat kryesorё tё pёrfshirё dhe nuk u gjetёn parregullsi.
A duhet ta pranojё kёtё shpjegim vlerёsuesi?
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13.10 Testet e detajit - testimi substantiv
• Cilat janё llojet?
• Sa zёra tё shqyrtohen?
• Nё çfarё mase tё shqyrtohen?
• Mёnyrat e testimit
• Si tё bёhet kjo nё praktikё
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13.11 Llojet e testimit
• Shqyrtimi fizik
• Hetimi
• Vёzhgimi
• Rillogaritja
• Kompjuterizimi
• Rakordimi
• Konfirmimi
• Garantimi
• Kontrolli
• Pёrdorimi i punёs sё specialistёve
• Gjurmimi
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13.12 Sa? Njё pemё e mundshme vendimi
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Jo
Jo
Ose zgjeroni testin e synuar ose kryeni procedurat analitike substantive , kampionimin jostatistikor ose testimin prano-kundёrshto pёr zёrat e patestuar: merrni nё konsideratё opsionin pёr tё arritur njё nivel mё tё lartё tё testimit tё kontrolleve gjithashtu.
A mund tё testojmё me efikasitet zёrat?
Kryerja e TESTIMIT TE SYNUAR
Nuk kёrkohet testim i mёtejshёm
(arsyetimi/konkluzioni i dokumentit)
Po
E mundur & pёrshtatshme keqdeklarimet ?
Po Jo
Kryerja e TESTIMIT PRANIM-
KUNDERSHTIM
Kryerja e KAMPIONIMIT JOSTATISTIKOR
Po
Duke konsideruar rezultatet e testeve tё kontrolleve, testimit suvstantiv dhe tё synuar, kemi nevojё pёr mё shumё garanci nё pёr zёrat e patestuar?
A janё zёrat e patestuar nё total mbi materialitetin?
A mund tё pёrzgjedhim zёra brenda njё llogarie apo popullate mbi bazёn e njё vlere mё tё lartё, risku mё tё lartё, ose
karakteristikё tjetёr pёr tё adresuar objektivin tonё tё testit?
Jo
Jo Po
Po
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13.13 Testet e detajit – mёnyrat e pёrzgjedhjes
• Bazuar tek risqet
• Gjykues
• Statistikore
Nё tё gjitha rastet:
• Pёrzgjidhet lloji i procedurёs
• Pёrzgjidhen zёrat pёr tu testuar
• Testimi faktik i zёrave tё pёrzgjedhur
• Vlerёsimi i rezultateve
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PYETJE?
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