发帖
雷达卡
Preparing audit plans
准备审计计划
Source: This case was developed by the authors, based on various module examinations of Chartered Accountants (CA) Program of the Institute of Chartered Accountants in Australia (ICAA) and modified for current auditing standards (ASA).
Consider each of the following situations, which are independent of each other:
以下各种情况相互独立：
Your audit plan for revenues places extensive reliance on internal controls and the use of substantive analytical procedures. Your testing of the internal controls for revenues has found a significant number of instances where clients’ credit ratings have not been checked and abnormally larger discounts have been given. The sales manger states that these changes have been the result of difficulties in maintaining current sales levels.
你对销售收入的审计主要依赖于内部控制，以及接下来实施的实质性审计程序。你做的内部控制测试发现一个重要的情况：客户的信用级别没有被检查，并且可能有些客户的信用级别已经大打折扣。该公司的销售经理指出，客户信用级别的变化将导致目前销售水平的下降。
You are planning the annual audit engagement of a farm machinery retailer. You are aware of significant problems in the rural industry over the past six months and little improvement is in sight.
你正计划为一家农用机械零售商制定年度审计业务约定书。你意识到在过去的6个月里, 农村产业出现了重要的问题，很快将有小幅改进。
Since the last audit your client has introduced a new management compensation scheme with the top manger’s salaries being closely tied to the company’s profitability
你的一个旧客户推出一个新的管理人员补偿方案，方案将公司高管们的薪水与公司业绩紧密联系在一起。
知识点：重要性水平的确定------计算管理层报酬（奖金等）的依据。 P107 p108
错报对增加管理层薪酬的影响程度。113.
Management informs you that during the year the internal auditors discovered that a substantial amount of inventory disappeared from a small branch of your client. A number of local manager have subsequently resigned although there were no prosecutions. The losses equaled 1% of the company’s profit before income tax expense.
客户的管理层告知你：在过去的一年里，他们内部审计人员发现分支机构里的大量库存商品丢失。许多该分支机构的经理相继辞职，但没有被起诉。该损失相当于该公司的税前毛利的1%。
Since your last audit the client has introduced a new IT system for inventory. Management has indicated that the big advantage of the new system over the old one is that it provides information on inventory levels and gross margins for both product lines and geographical area.
自从上次审计之后，你的客户已经使用了新的存货IT系统。管理层表示：新的系统比旧的有个明显的进步，它可以提供不同生产线，不同地区的存货水平和毛利润。
A new competitor of your client entered the market two months before year end and, since that time, selling prices have fallen significantly. The industry expects heavy discounting to continue for the whole of next year.
年底前的两个月，你的客户所在的市场出现了一个新的竞争对手。自从那时起，销售价格明显下滑。业内人士预计，巨大的价格折扣将持续明年一整年。
There were no major disposals or additions to plant and equipment during the financial year. Plant and equipment is not a material account and consists mainly of furniture and fitting.
在本会计年度里，没有重大的处置或购置厂房和设备。厂房和设备并不是一个材料账户，材料账户主要包括：家具和配件。
Required
Assume you are responsible for preparation of an audit plan in each of the situation discussed above. In each case, describe how the situation posed would affect you audit plan. Include reference to any potential risk and the nature and/or extent of audit evidence to be collected.
要求
假设你的责任是为上面每种情况准备审计计划。对于每个案例，讨论每种情况对你的审计计划有怎么样的影响。包括任何的潜在风险和需要收集的审计证据的性质和范围。
京公网安备 11010802022788号
