,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,審計與風險管理,AS/2,之架構與文件,講師,:,廖鴻儒 協理,日期,:97,年,12,月,17,日,審計與風險管理AS/2 之架構與文件講師:廖鴻儒 協理,AS2,之架構及觀念,What is AS2?,審計方法論,Policies and guidance,審計工具,Common Documentation,審計軟體,Enabling software technology,Deloitte,共通的語言,AS2之架構及觀念 What is AS,AS2,之架構及觀念,AS2,之特性,(IAA1.14),Partner-led,強調審計工作之執行應融入,Partner,及,manager,對客戶之經驗及了解以及各階段之參與,Focused,依各客戶,、,重大科目及可能錯誤所辨認之,風險,來設計適合之查核程序,Interactive,強調與客戶經營階層之互動，並適當的回應其需求及預期,(,客戶滿意度,),Dynamic,因應多變的環境來量身訂作查核,計畫,AS2之架構及觀念 AS2之特性(IAA,AS2,之六大主要活動,(,階段,),Perform Pre-engagement Activities,Perform Preliminary Planning,Develop the Audit Plan,Perform the Audit Plan,(,控制測試,+,證實性測試,),Conclude and Report,Perform Post-engagement Activities,AS2之六大主要活動(階段)Perform Pre-enga,AS2,之六大主要活動,(,階段,),與風險管理之關聯,Perform Pre-engagement Activities,Perform Preliminary Planning,Develop the Audit Plan,Perform the Audit Plan,Conclude and Report,Perform Post-engagement Activities,評估及辨認風險,管理及降低風險,最後評估風險,AS2之六大主要活動(階段)與風險管理之關聯Perform,執行委任前之前置作業,Perform Pre-engagement activities,評估並因應委任風險,:1210,挑選查核小組,確立委任合約內容及客戶服務要求,執行委任前之前置作業 Perform Pre-engag,委任風險之定義,係指承接客戶及提供專業服務不當，對事務所所造成不利影響（包括媒體負面報導及法律訴訟）之風險。此種風險之曝露可能導源於接受誠信不佳客戶之委任或本所專業人員於執行委任案件過程發生重大錯誤。,委任風險之定義係指承接客戶及提供專業服務不當，對事務所所造成,委任風險之分類,風險評估結果，可分為三類：,1.,正常風險（,Normal,）,2.,高於正常風險（,Greater than normal,）,3.,顯著高於正常風險（,Much greater than normal),委任風險之分類風險評估結果，可分為三類：,委任風險評估之工具,(1210),管理當局特性及正直性,1-3,組織及管理體系,4-9,企業特性及企業環境,10-11,財務情況,12-13,審計委任的特性,14-16,關係企業圖及關係人,17-19,蓄意誤述財報表達之可能性,20-22,重大事件或不尋常之交易,See 1210,委任風險評估之工具(1210)管理當局特性及正直性1-3Se,執行初步規劃作業,Perform Preliminary,Planning,（第二階段）,了解客戶企業,了解控制環境,了解會計流程,執行初步分析性覆核,決定重大性水準,See 14001710,執行初步規劃作業 Perform Preliminary,Develop the Plan-,Assurance Model,Develop the Plan-Assurance M,SIRs(,特定風險,),IAA(6)-Potential Errors,Completeness,Validity,Recording,Cut-off,Valuation,Presentation,GAAS No32(5)-,財報之聲明,存在或發生,完整,權利與義務,評價或分攤,表達與揭露,See 1510,SIRs(特定風險)IAA(6)-Potential E,審計規劃備忘錄,1810(Audit Planning Memorandum),按重大科目科目別之風險評估及查核規劃,1820,為決定證實性測試查核程式之主要依據,Completing the Planning Process,風險評估及查核規劃彙總,審計規劃備忘錄 1810(Audit Plann,Perform Audit Plan,（第四階段）,Perform,Test of Controls and Evaluate Results,Perform,Substantive Test and Evaluate Results,Perform,Financial Statement Review,2320,Perform Audit Plan（第四階段）Perfor,Perform,Test of Controls and Evaluate Results,Principal business activities,153X,決定,Control objective,Control activities,Test of control,See 43XX,Perform Test of Controls and E,Conclude and Report,（第五階段）,Perform,Subsequent Events Review,9300,Obtain Management Representations,Prepare Audit-Summary Memorandum,2330,Engagement Reporting,2000,Conclude and Report（第五階段）Perfo,Perform Post-Engagement Activities,Assess Engagement Quality,REASSESS ENGAGEMENT RISK,ASSESS CLIENT SERVICE,PERFORM INTERNAL REVIEW,Special Review Partner,Inspector,Reference,REVIEW FEES,Perform Post-Engagement Activi,http:/.tw,http:/.tw,