审计学-一种整合的方法(4)课件
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审计学-一种整合的方法(4)
Risk Terms
➢ Acceptable audit risk ➢ Inherent risk
审计学-一种整合的方法(4)
Planning an Audit and Designing an Audit Approach
Accept client and perform initial audit planning. Understand the client’s business and industry. Assess client business risk. Perform preliminary analytical procedures.
审计学-一种整合的方法(4)
Learning Objective 3
• Gain an understanding of the • client’s business and industry.
审计学-一种整合的方法(4)
Understanding of the Client’s Business and Industry
Gather information to assess fraud risks.
Develop overall audit plan and audit program.
审计学-一种整合的方法(4)
Learning Objective 2
• Make client acceptance decisions • and perform initial audit planning.
审计学-一种整合的方法(4)
Байду номын сангаас
Planning an Audit and Designing an Audit Approach
Set materiality and assess acceptable audit risk and inherent risk.
Understand internal control and assess control risk.
审计学-一种整合的方法(4)
Industry and External Environment
Reasons for obtaining an understanding of the client’s industry and external environment:
1. Risks associated with specific industries 2. Inherent risks common to all clients in
审计学-一种整合的方法(4)
Tour the Plant and Offices
By viewing the physical facilities, the auditor can asses physical safeguards over assets and interpret accounting data related to assets.
审计学-一种整合的方法(4)
Initial Audit Planning
➢ Client acceptance and continuance ➢ Identify client’s reasons for audit ➢ Obtain an understanding with the client ➢ Develop overall audit strategy
certain industries 3. Unique accounting requirements
审计学-一种整合的方法(4)
Business Operations and Processes
Factors the auditor should understand:
➢ Major sources of revenue ➢ Key customers and suppliers ➢ Sources of financing ➢ Information about related parties
审计学-一种整合的方法(4)
Understanding of the Client’s Business and Industry
Understand client’s business and industry
Industry and external environment Business operations and processes Management and governance Objectives and strategies Measurement and performance
Factors that have increased the importance of understanding the client’s business and industry:
➢ Information technology ➢ Global operations ➢ Human capital
Three Main Reasons for Planning
1. To obtain sufficient competent evidence for the circumstances
2. To help keep audit costs reasonable 3. To avoid misunderstanding with the client
Audit Planning and Analytical Procedures
•Chapter 8
审计学-一种整合的方法(4)
Learning Objective 1
• Discuss why adequate audit • planning is essential.
审计学-一种整合的方法(4)
审计学-一种整合的方法(4)
Identify Related Parties
A related party is defined as an affiliated company, a principal owner of the client company, or any other party with which the client deals, where one of the parties can influence the management or policies of the other.
Risk Terms
➢ Acceptable audit risk ➢ Inherent risk
审计学-一种整合的方法(4)
Planning an Audit and Designing an Audit Approach
Accept client and perform initial audit planning. Understand the client’s business and industry. Assess client business risk. Perform preliminary analytical procedures.
审计学-一种整合的方法(4)
Learning Objective 3
• Gain an understanding of the • client’s business and industry.
审计学-一种整合的方法(4)
Understanding of the Client’s Business and Industry
Gather information to assess fraud risks.
Develop overall audit plan and audit program.
审计学-一种整合的方法(4)
Learning Objective 2
• Make client acceptance decisions • and perform initial audit planning.
审计学-一种整合的方法(4)
Байду номын сангаас
Planning an Audit and Designing an Audit Approach
Set materiality and assess acceptable audit risk and inherent risk.
Understand internal control and assess control risk.
审计学-一种整合的方法(4)
Industry and External Environment
Reasons for obtaining an understanding of the client’s industry and external environment:
1. Risks associated with specific industries 2. Inherent risks common to all clients in
审计学-一种整合的方法(4)
Tour the Plant and Offices
By viewing the physical facilities, the auditor can asses physical safeguards over assets and interpret accounting data related to assets.
审计学-一种整合的方法(4)
Initial Audit Planning
➢ Client acceptance and continuance ➢ Identify client’s reasons for audit ➢ Obtain an understanding with the client ➢ Develop overall audit strategy
certain industries 3. Unique accounting requirements
审计学-一种整合的方法(4)
Business Operations and Processes
Factors the auditor should understand:
➢ Major sources of revenue ➢ Key customers and suppliers ➢ Sources of financing ➢ Information about related parties
审计学-一种整合的方法(4)
Understanding of the Client’s Business and Industry
Understand client’s business and industry
Industry and external environment Business operations and processes Management and governance Objectives and strategies Measurement and performance
Factors that have increased the importance of understanding the client’s business and industry:
➢ Information technology ➢ Global operations ➢ Human capital
Three Main Reasons for Planning
1. To obtain sufficient competent evidence for the circumstances
2. To help keep audit costs reasonable 3. To avoid misunderstanding with the client
Audit Planning and Analytical Procedures
•Chapter 8
审计学-一种整合的方法(4)
Learning Objective 1
• Discuss why adequate audit • planning is essential.
审计学-一种整合的方法(4)
审计学-一种整合的方法(4)
Identify Related Parties
A related party is defined as an affiliated company, a principal owner of the client company, or any other party with which the client deals, where one of the parties can influence the management or policies of the other.