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Analytical testing , the audit staff to obtain audit evidence an audit tool to help auditors fully grasp the financial position of the audited entity , the audit focused on technical scientific assessment methods , but also the overall evaluation of the audit findings , the audit results reasonableness checks effective means of . Analytical procedures are generally used as an adjunct audit evidence used . This article will analytical procedures applied in the audit practice of expansion discussed. 剖析性测试，是审计担任职务的人获得审计凭证的一种审计手眼，是帮忙审计担任职务的人各个方面把握被审计单位财务状态、科学评估审计重点的技术办法，也是总体名声审计发觉、查缉审计成果合理性的手段。 An analysis of the characteristics of audit procedures 一、分析性审计程序的特点 Analytical audit procedures can reduce audit costs, but also can improve audit efficiency , analytical audit procedures is characterized mainly in the following areas : 剖析性审计手续既可以减低审计成本，又可以增长审计速率，剖析性审计手续的独特的地方主要表如今以下方面： ( A ) analytical audit procedures to obtain audit evidence is more objective approach （一）分析性审计程序是获得审计证据更为客观的方法 Analytical audit procedures is the basis for the use of non- accounting information accounting information as well as the intrinsic relationship between its intrinsic relationship is an objective reality , in normal circumstances, this relationship is stable , as long as the CPA analysis properly, give full play to their own creativity, analytical procedures to play from their own creativity , using their professional judgment , analytical audit procedures can provide more objective audit evidence , but also be able to audit the business object key factors and key relationships in more good understanding of the audited entity by understanding the potential relationship report data for future audit work to provide guidance. ( Two ) analytical audit procedures can save audit costs, improve audit efficiency Analytical procedures can consume fewer audit resources to provide the same or better relative audit evidence , analytical procedures is sometimes described as a form of evidence discovery and technology, with the traditional audit of financial statements details the sampling methods are different . Analytical auditing procedures are the intrinsic relationship between the use of information to determine whether the data is reasonable, is not limited to audit the financial statements of the object , but the details sampling method is mainly through the existence of evidence collection and examination to confirm the auditor's judgment , in comparison, the cost is different. Analytical audit procedures through model building and accountant experience and knowledge can be judged , can greatly save audit resources , but also in the computerized era, through the use of computers, the advantages of analytical audit procedures can play in saving the audit resources, based on audit efficiency can be greatly improved . Second, the key analytical audit procedures Analytical audit procedures lies in analysis and comparison of data collected to analyze the relationship that may exist between , that is relevant, but also to ensure the reliability of data collected and removed one of the irrational factors . Then take advantage of the experience gained and the audit staff collected a reasonable standard , comparative analysis of information provided by the audited entity , and information , from which abnormal movements , anomalous trends or ratios. ( A ) shall consider the relationships between data and benchmark Applying analytical auditing procedures is a basic premise is that there is a relationship between the data , therefore , during the analytical procedure , the first to analyze the relationship that exists between the data collected , that the constituent elements of financial information between , as well as financial information and non-financial information related to the relationship between Financial information there is a correlation between the various elements and internal articulation , such as accounts payable and inventory are usually stable relationship between ; course, certain financial information and non-financial information inherent link between , for example, inventory and production capacity the relationship between in order to determine the reasonableness of the total inventory . Secondly, we should consider the comparison between the baseline data . Running analytical audit procedures , the CPA should pay attention to the audited entity and the actual data on the current or previous periods of comparable data for comparison to determine whether there is an abnormality in the comparable period prior to the use of accounting information, the CPA should Note that the audited entity related changes internally and externally . You can also own the expected data and the audited entity financial statements reflect the amounts or ratios can be compared abnormal situation , analytical audit procedures that are the key points . ( Two ) the audit to obtain reasonable assurance procedures for the application of analytical methods Analytical audit procedures in the audit of the financial statements of all the planning phase and the reporting phase must be used in the testing phase of the audit can choose to use , but the CPA in the audit process audit to obtain reasonable assurance procedures for the application of analytical methods . Application methods are mainly the following : First , you can use comparative analysis can be used to compare actual versus budget plan and found differences in the actual and budget , analyze the causes ; ditto the current period compared to determine whether the current indicators exception ; peers compared to determine the audited entity data normality indicators . Second, you can use trend analysis can be used to reveal the problems in the financial audit and management audit of the forecast . Third, you can use subjects analysis, by selecting the debit or credit account comparison table prepared to register the corresponding subjects correctly identify and analyze the correspondence between the cause of the error , error-prone , and is mainly used in the accounting malpractice . Fourth, we can use regression analysis . By regression analysis method that can measure the level of accuracy of prediction of the risks and to quantify the expected value of the CPA . Third, analytical audit procedures in the audit practice of the specific application ( A ) analytical audit procedures in the risk assessment phase Specific application In the risk assessment stage , the use of analytical audit procedures are designed to help CPAs find abnormal changes in the financial statements , or its occur without changes , identify potential areas of risk of material misstatement , through a material misstatement of the audited entity risk assessment helps CPA design further audit procedures the nature, timing and scope of the audit in order to improve efficiency and effectiveness . First, select the appropriate data relationships , the risk assessment stage , analytical procedures necessary to identify those that may indicate risks of material misstatement of the financial statements, whether abnormal changes , so the use of data aggregation are relatively strong, at this stage , analytical audit the main target of the program usually includes analysis of changes in account balances using analytical audit procedures and to compare the accuracy of the target range , according to the audited entity as well as CPA depending on their quality . Secondly, you want to collect data for analysis , through the analysis of the data expected relationship that allows CPAs Learn more about the basic situation of the audited entity to help CPAs understand the major issues or decisions on the company's financial statements. Third , according to the analytical audit procedures , the CPA should identify whether there is abnormal or unexpected fluctuations in data relationships , because it is likely to be significant audit risk warning signal. If abnormal data relationships or fluctuations in the review as a key project to conduct a survey on the management of the audited entity asking on the basis of considering the use of inspection, observation , and other audit procedures to obtain sufficient audit evidence. ( Two ) analytical audit procedures in the concrete application of substantive procedures Substantive analytical procedures and details of the tests can be used to gather audit evidence , in order to identify the level of the financial statements identified risk of material misstatement , substantive analysis of the details of the test program is not just a supplement to , and in some areas of the audit If a lower risk of material misstatement and the data is expected to have a stable relationship between the CPA can be used alone substantive analytical procedures to obtain adequate and appropriate audit evidence . First, CPA substantive analytical procedures in determining the suitability of a particular identified , assessed risk of material misstatement to be considered , the higher the level of assessed risk of material misstatement , the CPA should be used with caution more substantive analytical procedures . Also found in the same test at the same time the implementation of the implementation details of substantive analytical procedures may be appropriate . Secondly , to ensure the reliability of data . Certified Public Accountant in the use of substantive analytical procedures have been recorded in the amount or percentage is expected to make , you need to use an internal or external data, so data reliability directly affects the formation of the expected value based on the data , CPA plans to acquire more level of assurance high, the higher the required reliability of the data , such an analysis process more effective . Third , to make the desired degree of accuracy , accuracy is the expected value and the true value closeness between the measure of the effectiveness of the program depends largely on the formation of the expected value of CPA accuracy, therefore , in the implementation of analytical audit procedures , to make the desired degree of accuracy , to ensure accuracy. ( Three ) analytical audit procedures in the overall review stage of the specific application The stage of completion of the audit , the CPA needs to perform analytical procedures to the financial statements as a whole meet , in order to determine the appropriateness of the audit findings as well as the overall financial statement whether the fair : First, there is an important percentage of the financial statements analysis , in the early stages of the audit CPA obtained with the financial statements and financial data related to the non- financial data , the overall review stage in the CPA can use these data to conduct a comprehensive analysis of the overall reasonableness of the financial statements to grasp . Second, it can be audited by the number of units reporting validation data or the industry average in previous years to compare the data to determine whether the data on the financial statements is reasonable. Third, we must determine whether the balance sheet items of data on the accounting statements of an impact , and to determine the report data is to be adjusted , or disclosure . |
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