Is considering how economic relationships and trends of the economic indicators through a combination of direct compare, compare logic, balance ... the value of the targets or structural parts Should such a target.
The analytical tests designed to assess the overall reasonableness of account balances being audited. Based on the results of the performance tests that analysis, the audit will decide to expand or narrow the direct test the balance.
The design of direct test balance.
The design of the test Direct balances for each item on the financial statements was conducted in accordance with the following steps:
First: Assessment of materiality and risk to the items being audited; Through the initial estimate of materiality and allocation estimates for each item in the financial statements, the auditor can determine the acceptable error for each item. Acceptable errors of the lower item number thidoi ask audit evidence gathered as much, and vice versa.
Second: Assessment of Risk Control: Process control will effectively reduce the risk control to cycle, so the number of audit evidence to be collected in the immediate test and professional balance will decrease and vice versa.
Third: Designing the direct tests to satisfy the balance the specific audit objectives of the item being considered, is designed to do the following:
• The audit procedures: In the entire process of planning the audit work this section requires the occupation xetdoan offices key.
• sample size shall be determined according to common sampling methods to estimate the uncertainty in the overall money being audited, from which to select the appropriate sample size.
• Selected Items: After While the sample size is selected, the auditors often random sampling random number table or a computer program to determine the representative element. In some cases, may use non-determined sampling method suatde identify representative elements.
• Time: Most direct test is performed on the balance at the end of period (the end of the accounting year). In fact, the audit procedures in the form of tests will be combined and rearranged according to an audit program. Audit program was designed in the early stages of the audit and can modify by changing circumstances.
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