會(huì)計(jì)學(xué)中的影響數(shù)據(jù)分析The impact of accounting data analysis

Audit evidence refers to all the information to come to CPA audit findings , the audit opinion and use, including the accounting records and other information contained in the financial statements based on the . Independent auditing standards require that the CPA should obtain sufficient appropriate audit evidence to draw reasonable conclusions audit as the basis for the formation of the audit opinion . In auditing theory and practice , many aspects affecting the adequacy of audit evidence , but also affect the number of audit evidence . In this paper, a chart of the factors affecting the audit evidence intuitive analysis, aimed at increasing the number of audit evidence perceptual factors .

審計(jì)憑證是指注冊(cè)會(huì)計(jì)師為了得出審計(jì)論斷、形成審計(jì)意見而運(yùn)用的全部信息,涵蓋財(cái)務(wù)生產(chǎn)進(jìn)度報(bào)表根據(jù)的會(huì)計(jì)記錄中包括的信息和其它信息。獨(dú)立審計(jì)準(zhǔn)則規(guī)定,注冊(cè)會(huì)計(jì)師應(yīng)該取得充分、合適的審計(jì)憑證,以得出合理的審計(jì)論斷,作為形成審計(jì)意見的基礎(chǔ)。

Affect the amount of evidence of the importance of the audit

關(guān)緊性對(duì)審計(jì)憑證數(shù)目的影響 

If a wrong degree reported misstatements misstatements individually or together with other users of financial statements the impact of economic decisions made ??based on the financial statements , then that is a significant misstatements that affect users of financial statements to make judgments and decision-making level of importance is . According to an independent auditing standards , the CPA should on all types of transactions , account balances, presentation identified the importance level evaluated to help determine the nature of further audit procedures , timing and extent of audit evidence collected , the audit risk to an acceptable low level . Range shows that the level of importance of the impact of audit evidence collected , thus affecting the quantity of audit evidence .

假如一項(xiàng)錯(cuò)報(bào)單獨(dú)或連同其它錯(cuò)報(bào)影響財(cái)務(wù)生產(chǎn)進(jìn)度報(bào)表運(yùn)用者根據(jù)財(cái)務(wù)生產(chǎn)進(jìn)度報(bào)表作出的經(jīng)濟(jì)決策,則該項(xiàng)錯(cuò)報(bào)是重大的,即影響生產(chǎn)進(jìn)度報(bào)表運(yùn)用者作出判斷和決策的錯(cuò)報(bào)程度就是關(guān)緊性水準(zhǔn)。

Types of transactions , account balances, presentation identified the importance of hierarchical levels , also known as " tolerable misstatement ." It is not the case free of material misstatement of the financial statements , the CPA for all types of transactions , account balances, presentation determine the maximum acceptable misstatements . The importance of the relationship between the level of audit evidence can be converted into a tolerable misstatement and audit evidence of the relationship between .

In the sample audit, tolerable misstatement and that the audit sample into the relationship between changes in the amount of evidence the reverse : tolerable misstatement , the smaller the sample size ; tolerable misstatement , the bigger the sample size . The smaller the sample size , the less audit evidence ; larger the sample size , the more audit evidence. Therefore , inferences can be drawn : In planning the audit stage , the importance of the higher level , the less audit evidence ; the lower level of importance , the more audit evidence. Level of importance in this context refers to the importance of the number of features , namely the importance level of $ 20,000 is higher than 10,000 yuan misstated the level of importance . The inventory account is reasonable assurance that misstatements or omissions of not more than $ 10 000 required audit evidence collected , than for a reasonable assurance that the accounts misstatements or omissions of not more than 20 000 yuan audit evidence needed to be collected and more .

Impact of audit risk audit evidence

Audit risk is free of material misstatement of the financial statements published possibility CPA inappropriate audit opinion . According to the Independent Auditing Standards , audits and inspections risk depends on the risk of material misstatement risk , audit risk model can be expressed as :

Audit risk = risk of material misstatement × detection risk

This equation shows that , at an acceptable level of audit risk , the acceptable level of risk assessment and checking levels of risk of material misstatement identified as the inverse relationship : the higher the assessed risk of material misstatement , the lower the acceptable detection risk ; the lower the risk of material misstatement assessment plan , the higher the acceptable detection risk . When a certain time acceptable audit risk level, the relationship between the three can be expressed as :

Check the audit risk = risk / risk of material misstatement

In other words , the CPA should assess the risk of material misstatement assertion level and to determine the acceptable level of detection risk levels identified risk of material misstatement in accordance with established standards and audit risk assessment , in order to design audit procedures for collecting audit evidence.

This relationship from the surface, to explain the relationship between audit risk and detection risk , and its essence is the relationship between audit risk and audit evidence : in the established acceptable audit risk premise of material misstatement the greater the risk , the lower the acceptable detection risk , the lower the likelihood of a material misstatement in the financial statements the auditor is not found , the greater the scope of the audit , the more audit evidence needed ; smaller the risk of material misstatement , may acceptable detection risk , the higher the possibility of misstatements in the financial statements the auditor is not found , the smaller the scope of the audit , the less audit evidence needed. In other words, to audit risk and audit evidence of changes in the relationship between the number in the same direction : the higher the risk of audit , the more the number of required evidence ; the lower the audit risk , the fewer the number of required evidence.

Dynamic effects of audit risk , the importance of the audit evidence

The relationship between the three asked

According to reverse changes in the relationship between the independent auditing standards , the importance of the level of audit risk , between the number of the above analysis is known, the importance of the level of audit evidence to reverse changes in the relationship between presenting the same to the Audit Risk and Audit Evidence changes in relationships.

Evaluation of the audit results, the importance and impact of audit risk audit evidence

With the advance , the CPA audit process should be evaluated to determine whether the remains reasonable importance to determine whether audit risk facing excessive number of audit evidence is sufficient to meet the requirements .

In determining the audit procedures , if the CPA to determine acceptable levels of importance level of the importance of approaching the planning stage , it means that the initial level of importance to determine the appropriate audit risk control properly , the appropriate number of audit evidence.

If the CPA decided to accept a higher level of importance , it means that the initial estimate for the importance of CPA level is too conservative , too CPA audit procedures performed , the audit evidence collected over the adequacy of the minimum number required , although does not affect the audit results, but the impact of the audit efficiency .

If the CPA decided to accept a lower level of importance , such as the level of importance of the initial assessment was 20,000 yuan, while the level of importance of the re- evaluation of 10,000 yuan, it means that as a certified public accountant in-depth understanding of the auditee on the financial statements at various levels Pishendanwei made ??a re-estimate the level of importance . At this CPA believes that 10,000 yuan misstated financial statements will affect the user's decision , and the original audit in accordance with the importance level of program 20 000 yuan is not designed to collect between $ 10,000 mistake yuan to 20000 reported . At this point the importance of making a significant lower level anchor reported to improve the level of risk , audit the actual level of risk faced by CPAs than the acceptable level of audit risk , which makes the possibility of improper CPA audit opinion issued increased . At this point, according to the audit program to assess risks of material misstatement of the preliminary design will no longer apply . CPA should choose the following methods to gather more audit evidence , which will audit risk to an acceptably low level :

If possible , by expanding the scope or implementation of the control test additional control tests , reducing the risk of material misstatement assessment and support to reduce the level of risk of material misstatement post .

By modifying the program plans to implement substantive nature, timing and extent of checks to reduce the risk .

Both sampling and non-sampling risk exposure quantity of audit evidence

Sampling risk refers to draw conclusions based on a sample of Certified Public Accountants and the possibility of the existence of differences in the overall implementation of the project of the same conclusions of the audit process , which is the possibility of the general characteristics of the sample can not be representative. For example sampling risk is 10%, even if it means the possibility to follow an independent CPA auditing standards for audits of samples , their conclusions do not represent the general characteristics of 10 %.

Non-sampling risk is the same regardless of the result of certain factors which led to the possibility of the scale CPA draw the wrong conclusions. Such as certified public accountants chosen overall audit objective is not suitable , or not properly defined error misstatements , chose not suitable audit procedures to achieve specific goals , failed to properly evaluate the audit findings and other reasons caused by the failure to find significant fault newspaper or control failure. CPA through the use of appropriate quality control policies and procedures , the audit work carried out appropriate guidance , monitoring and review and improve practice , non- sampling risk to an acceptably low level .

Sampling risk and non-sampling risk constitute audit risk , namely: non-sampling sampling risk + risk = audit risk

To request a sample CPA representative of the general characteristics of the greater likelihood that the smaller the sampling risk , the larger the sample inevitable ; smaller sample size , the less likely representative of the population . The greater the risk that the sampling . In other words , showing the number between sampling risk and audit evidence of change in the relationship is the reverse .

Audit risk by the sampling and non-sampling risk constitute risk . Audit risk is not affected by non-sampling methods, does not change with the sample size , regardless of the use of sampling CPA audit or non- audit sampling , non- sampling risk are objective existence . The sampling risk with increasing sample size gradually decreases. Under the premise of certain non-sampling risk , the lower the sampling CPA is willing to accept the risk , acceptable audit risk , the lower the requirements , generally the larger the sample size , the greater the number of audit evidence ; while the CPA is willing to accept the higher risk of sampling acceptable audit risk requirements , the smaller the sample size , the fewer the number of audit evidence. When the sample size is equal to the whole , that the N point , that the detailed audit sampling risk is zero , the entire audit risk posed by the non-sampling risk.

Expected to affect the overall error on the audit evidence

Sampling audit is expected that the overall error CPA expected error found during the audit . Other conditions established under the premise of expected overall greater the error , the greater should be tolerable error ; expected overall error is smaller , tolerable error should also be smaller. Under the established tolerable error , the error when the expected overall increase in the required sample size increases. In other words , when the overall error between the expected and the number of audit evidence into line with the changes

Affect the overall variability in the number of audit evidence

The overall variability refers to certain general characteristics ( such as the amount ) the degree of difference between the various projects. Control tests, CPA in determining the overall sample size variability is generally not considered . When details of the test , the CPA to determine the variability of characteristics to be considered when the sample size . The lower the overall variability , the smaller the sample size is usually ; overall highly variability , the greater the sample size . In other words, the test is in the details , the overall variability of the amount of evidence and audit changes in relation to the same direction : the differences between the more significant projects in general , the larger the sample size ; Conversely, smaller.