审计学一种整合的方法课件.pptVIP

AuditPlanningandAnalyticalProceduresChapter8

Discusswhyadequateauditplanningisessential.

1.Toobtainsufficientcompetentevidenceforthecircumstances2.Tohelpkeepauditcostsreasonable3.Toavoidmisunderstandingwiththeclient

?Acceptableauditrisk?Inherentrisk

Acceptclientandperforminitialauditplanning.Understandtheclient’sbusinessandindustry.Assessclientbusinessrisk.Performpreliminaryanalyticalprocedures.

Setmaterialityandassessacceptableauditriskandinherentrisk.Understandinternalcontrolandassesscontrolrisk.Gatherinformationtoassessfraudrisks.Developoverallauditplanandauditprogram.

Makeclientacceptancedecisionsandperforminitialauditplanning.

?Clientacceptanceandcontinuance?Identifyclient’sreasonsforaudit?Obtainanunderstandingwiththeclient?Developoverallauditstrategy

Gainanunderstandingoftheclient’sbusinessandindustry.

Factorsthathaveincreasedtheimportanceofunderstandingtheclient’sbusinessandindustry:?Informationtechnology?Globaloperations?Humancapital

Understandclient’sbusinessandindustryIndustryandexternalenvironmentBusinessoperationsandprocessesManagementandgovernanceObjectivesandstrategiesMeasurementandperformance

Reasonsforobtaininganunderstandingoftheclient’sindustryandexternalenvironment:1.Risksassociatedwithspecificindustries2.Inherentriskscommontoallclientsincertainindustries3.Uniqueaccountingrequirements

Factorstheauditorshouldunderstand:?Majorsourcesofrevenue?Keycustomersandsuppliers?Sourcesoffinancing?Informationaboutrelatedparties

Byviewingthephysicalfacilities,theauditorcanassesphysicalsafeguardsoverassetsandinterpretaccountingdatarelatedtoassets.

Arelatedpartyisdefinedasanaffiliatedcompany,aprincipalowneroftheclientcompany,oranyotherpartywithwhichtheclientdeals,whereoneofthepartiescaninfluencethemanagementorpoliciesoftheother.

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