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F8Dec2009Revision2.1,2.6,3.4ACCAF8ArnoldXuF8,P1,P3AUDITANDASSURANCEArnoldxu@FTGedu.comAuditorConsultantArnoldXuIAArnoldxu@FTGedu.com12CoursecontentExaminer•Introduction•KatherineBagshaw>•Keyexamtechnique•Syllabus+QuestionPractice•AlanLewin<June2005–Auditprocess–Keyinterest:•Nature,purposeofexternalaudit•Auditprocedures•Planninganaudit•Internalcontrol•Computersystem&CAAT•Substantiveprocedures•CorporateGovernance•Overallreview•Auditreport•PamiBahl•ApplicationofCAAT–AuditQuality•Regulation/Ethics–InternalAudit&CG–AssuranceEngagements•AnalysisofPilotPaper34ByArnoldXu富识联合1F8Dec2009RevisionReadExamrequirementStructurefirstalways!ExamTechniques•5Questions(ALLcompulsory)•Questionreading–Question1(30marks)•1xCaseStudy/Scenario–Readrequirementfirst!•Aboutauditprocedures•NotetheKEYwords–Question2(10marks)–List1•Shortfactualquestion(manyISAsinonequestion)–Identify12tasks–Question3(20marks)–Describe1•Riskandauditapproach–State1–Question4(20marks)–Explain1•Specializedauditareas–Discuss3–Question5(20marks)–Justify3•Auditevidence–Comment/suggest3•Overallreview•Reporting56ExamTechniquesExamTechniques•Reading:•InternalControlObjectives–ReadtheSCENARIO•Complete•Role(senior,junior,partnerorIA)•Accuracy•Dates(Y/E,ARdate,currentdate)•Validity•RelationshipwithClient•Existence–Neworexisting•Client’sbusiness•“ensure……..goodsthings”–Largeorsmall•Inotherwords,prevent/detect/correctBADthings–Industry,service,retail–Capitalstructure(sourceoffinance)–Computerized–Staff(part-time,fulltime,qualified)78ByArnoldXu富识联合2F8Dec2009RevisionExamTechniques-ManualExamTechniques-CAATAuditprocedures:Auditprocedures:Testdata:•AEIOU•AEIOUUsedtotriggercontrols•UseCAAT:•Similaractions:AuditSoftware:–A:analyzedataandfiles–Review–E:-Sorting–Ask•Writtenconfirmation-Ranking•Selectsampleforconfirmation–Confirm-Count–I:–Compare-Sampling•Checkamountforaccuracy–Obtain-Recalculating–O:–Cast•?
