如何成为合格的审计咨询师08.ppt

Materiality and Risk Chapter 8 Learning Objective 1 Materiality Steps in ApplyingMateriality Steps in ApplyingMateriality Learning Objective 2 Set Preliminary Judgment Factors Affecting Judgment Learning Objective 3 Allocate Preliminary Judgment About Materiality to Segments Learning Objective 4 Estimated TotalMisstatement Example Example of Estimatefor Sampling Error Learning Objective 5 Risk Risk and Evidence Example of DifferingEvidence Among Cycles Example of DifferingEvidence Among Cycles Learning Objective 6 Audit Risk Modelfor Planning Learning Objective 7 Impact of Engagement Riskon Acceptable Audit Risk Factors AffectingAcceptable Audit Risk Factors AffectingAcceptable Audit Risk Making the AcceptableAudit Risk Decision Making the AcceptableAudit Risk Decision Learning Objective 8 Major Factors WhenAssessing Inherent Risk Learning Objective 9 Assessing Risks of Fraud Examples of Risks Factorsfor Fraudulent Reporting Examples of Risks Factorsfor Fraudulent Reporting Examples of Risks Factorsfor Fraudulent Reporting Responding to theRisk of Fraud Learning Objective 10 Relationship of Risk Factors,Risk, and Evidence Changing the Audit inResponse to Risk Audit Risk for Segments Relating Risk of Fraud toRisk Model Components Tolerable Misstatement, Risks,and Balance-related Objectives Measurement Limitations Relationships of Riskto Evidence Tests of Details of Balances Evidence Planning Worksheet Learning Objective 11 Tolerable Misstatements,Risk, and Planned Evidence Audit Risk Model forEvaluating Results Revising Risksand Evidence End of Chapter 8 1. Incentives/Pressures Financial stability or profitability is threatened by economic, industry, or entity operating conditions. Excessive pressure exists for management to meet debt requirements. Personal net worth is materially threatened. 2. Opportunities There are significant accounting estimates that are difficult to verify. There is ineffective oversight over financial reporting. H