免费咨询热线：400-699-1716 
微信
APP
ACCA AA审计分析程序目的
文章来源：ACCA全球官网
发布时间：2021-10-09 11:04
阅读：825次
To obtain audit evidence,the auditor performs one–or a combination–of the following procedures:
inspection
observation
external confirmation
inquiry
reperformance
recalculation
analytical procedures.【点击免费下载>>>更多ACCA学习相关资料】
It is mandatory that the auditor should perform risk assessment for the identification and assessment of risks of material misstatement at the financial statement and assertion level,and the risk assessment procedures should include analytical procedures(ISA 315).It is also mandatory that the auditor should perform analytical procedures near the end of the audit that assess whether the financial statements are consistent with the auditor’s understanding of the entity(ISA 520).
Analytical procedures are also commonly used in non-audit and assurance engagements,such as reviews of prospective financial information,and non-audit reviews of historical financial information.While the use of analytical procedures in such engagements is not covered in the ISAs,the principals regarding their use are relevant.
Definition of analytical procedures
Analytical procedures consist of‘evaluations of financial information through analysis of plausible relationships among both financial and non-financial data’.They also encompass‘such investigation as is necessary of identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount’(ISA 520).A basic premise underlying the application of analytical procedures is that plausible relationships among data may reasonably be expected to exist and continue in the absence of conditions to the contrary.
Purposes of analytical procedures
Analytical procedures are used throughout the audit process and are conducted for three primary purposes:
Preliminary analytical review–risk assessment(required by ISA 315)
Preliminary analytical reviews are performed to obtain an understanding of the business and its environment(eg financial performance relative to prior years and relevant industry and comparison groups),to help assess the risk of material misstatement in order to determine the nature,timing and extent of audit procedures,ie to help the auditor develop the audit strategy and programme.
Substantive analytical procedures
Analytical procedures are used as substantive procedures when the auditor considers that the use of analytical procedures can be more effective or efficient than tests of details in reducing the risk of material misstatements at the assertion level to an acceptably low level.
Final analytical review(required by ISA 520)
Analytical procedures are performed as an overall review of the financial statements at the end of the audit to assess whether they are consistent with the auditor’s understanding of the entity.Final analytical procedures are not conducted to obtain additional substantive assurance.If irregularities are found,risk assessment should be performed again to consider any additional audit procedures are necessary.
相关阅读：
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
Jane
讲师认证：ACCA两年全部通过，P1，P2，P3，P4四门高级课程在一个考季中全部通过
会学会教的“网红女神老师”，ACCA两年全部考过，P1，P2，P3，P4四门高级课程在一个考季中全部通过； 曾就职于致同会计师事务所。现任ACCA讲师，授课方式脱离了传统的PPT和课本式教学，引导学生思考知识框架，利用Ipad式的板书方式授课，提高课堂效率，有利于建立思维导图。该方式深受学生喜欢，学生反馈收获很大，可以节约大量复习时间，能够在更短的时间内取得更高的分数。 5年+累计授课2300小时，学员达两万余名，某方向班FA通过率100%，最高分98分。FR最高通过率89%，录制多种课程均受到广泛好评。
免费下载老师推荐的学习资料
免费直播
