工薪与人事循环内部控制了解和测试工作底稿讲解.pptVIP

按照指南内容作简单介绍. 关键词： 询问 --深入；职业怀疑态度；印证和取得支持文件。 观察—针对不留下书面证据的控制（如职责分离）；实物控制；CPA未在场时可能未执行。 检查—人工控制；书面文件；计算机实时信息； 重新执行—前三者结合仍无效；效率；（例如：对自动化控制（订单必须经批准才能传输到仓储部生成送货单），输入模拟数据以证实控制的存在和有效运行） 检查和重新执行的区别举例: The following examples demonstrate the difference between examination (inspection) and re-performance: Depending on your test objectives when testing a bank reconciliation, you may examine the evidence that the reconciliation has been prepared through examining that the reconciliation exists and has been signed by both the preparer and reviewer. If you require additional comfort, you may need to reperform the reconciliation to be sure that the control works appropriately. This would ordinarily include reperforming the steps the reviewer executed to review the reconciliation such as comparing amounts on the reconciliation to supporting documentation and inspecting supporting evidence of reconciling differences and the follow up action taken for these items. Testing a managerial review of daily inventory counts. For this control, we can decide to examine the evidence that this review has been done by examining documentation prepared by, or reviewed by, the warehouse manager. However, we may decide to reperform his/her review, including reperforming inventory counts, following up differences and responses. If we decide to examine evidence test new customer credit approval. we would inspect the application documentation for evidence of approval by an authorised approver. However if we decide to reperform the control, we will need to review supporting information, evaluate this against the client’s approval criteria and check that the approval is in line with the client’s policies. 按控制活动的类型分别说明常用的测试程序，例如： 业绩评价 – 询问、观察、检查 应用控制 – 检查、重新执行 信息技术一般控制 – 询问、检查、重新执行 实物控制 – 观察、询问 职权分离 – 询问、观察、检查 业绩评价和应用控制通常与认定直接相关. 与认定间接相关的控制例如：ITGC；对业绩评价所使用的报告的控制； 实质性程序结果的影响的两个方面： （1）实质性程序未发现重大错报，不一定证明控制没有缺陷 （2）实质性程序发现被审计单位未识别的重大错报，通常表明内部控制存在重大缺陷。 时点证据举例：比如对年末盘点的控制的测试；针对年末截止的控制；（比如大型连锁超市） 期间证据举例：日常的业绩评