审计学英 课件 第八章【精选】
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Chapter 8 Audit Planning and Analytical
Procedures
Planning
The first generally accepted auditing standard of field work requires adequate planning.
The auditor must adequately plan the work and must properly supervise any assistants.
2. The auditor identifies why the client wants or needs an audit.
Accept Client and Perform Initial Audit Planning
Initial audit planning involves four things: 3. The auditor obtains an understanding with the
New client investigation.
Before accepti百度文库g a new client, most CPA firms investigate the company to determine its acceptability.
Accept Client and Perform Initial Audit Planning
client about the terms of the engagement.
4. The auditor develops an overall strategy for the audit, including engagement staffing and any required audit specialists.
Accept Client and Perform Initial Audit Planning
Client acceptance and continuance:
New client investigation.
Continuing clients.
Accept Client and Perform Initial Audit Planning
Planning
Figure 8-1 in p.173 presents the eight major parts of audit planning.
Acceptable audit risk. Inherent risk.
Planning
Acceptable audit risk.可接受的审计风险 A measure of how willing the auditor is to accept
Accept Client and Perform Initial Audit Planning
New client investigation. The CPA firm must also determine that it
has the competency, such as industry knowledge, to accept the engagement and that the firm can satisfy all independence requirements.
Planning
Reasons: 1. Enable the auditor to obtain sufficient
appropriate evidence for the circumstances. 2. Help keep audit costs reasonable. 3. Avoid misunderstandings with the client.
that the financial statements may be materially misstated after the audit is completed and an unqualified opinion has been issued.
Planning
Inherent risk 固有风险 A measure of the auditor’s assessment of
Accept Client and Perform Initial Audit Planning
Initial audit planning involves four things: 1. The auditor decides whether to accept a
new client or continue serving an existing one.
New client investigation.
Examining the prospective client’s standing in the business community, financial stability, and relations with its previous CPA firm.
the likelihood that there are material misstatements in an account balance before considering the effectiveness of internal control.
Planning
Assessing acceptable audit risk and inherent risk is an important part of audit planning because it helps determine the amount of evidence that will need to be accumulated and staff assigned to the engagement.
Procedures
Planning
The first generally accepted auditing standard of field work requires adequate planning.
The auditor must adequately plan the work and must properly supervise any assistants.
2. The auditor identifies why the client wants or needs an audit.
Accept Client and Perform Initial Audit Planning
Initial audit planning involves four things: 3. The auditor obtains an understanding with the
New client investigation.
Before accepti百度文库g a new client, most CPA firms investigate the company to determine its acceptability.
Accept Client and Perform Initial Audit Planning
client about the terms of the engagement.
4. The auditor develops an overall strategy for the audit, including engagement staffing and any required audit specialists.
Accept Client and Perform Initial Audit Planning
Client acceptance and continuance:
New client investigation.
Continuing clients.
Accept Client and Perform Initial Audit Planning
Planning
Figure 8-1 in p.173 presents the eight major parts of audit planning.
Acceptable audit risk. Inherent risk.
Planning
Acceptable audit risk.可接受的审计风险 A measure of how willing the auditor is to accept
Accept Client and Perform Initial Audit Planning
New client investigation. The CPA firm must also determine that it
has the competency, such as industry knowledge, to accept the engagement and that the firm can satisfy all independence requirements.
Planning
Reasons: 1. Enable the auditor to obtain sufficient
appropriate evidence for the circumstances. 2. Help keep audit costs reasonable. 3. Avoid misunderstandings with the client.
that the financial statements may be materially misstated after the audit is completed and an unqualified opinion has been issued.
Planning
Inherent risk 固有风险 A measure of the auditor’s assessment of
Accept Client and Perform Initial Audit Planning
Initial audit planning involves four things: 1. The auditor decides whether to accept a
new client or continue serving an existing one.
New client investigation.
Examining the prospective client’s standing in the business community, financial stability, and relations with its previous CPA firm.
the likelihood that there are material misstatements in an account balance before considering the effectiveness of internal control.
Planning
Assessing acceptable audit risk and inherent risk is an important part of audit planning because it helps determine the amount of evidence that will need to be accumulated and staff assigned to the engagement.