战略系统审计.pptx

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战略系统审计.pptx

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战略系统审计

AuditComfortCycle4KeyQuestionsWhatdoesmanagementneedtogetcomforton?Howdoesmanagement

getcomfort?Aretheyentitledtothatcomfort?Canweauditthatcomfort?MarketOverviewStrategyValueCreatingActivitiesFinancialPerformanceOTHERAUDITPROCEDURESFINANCIALSTATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCEASSESSMENTSUBSTANTIVEAUDITEVIDENCEMAINLYSUBSTANTIVEANALYTICALPROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLYTESTS

OFDETAILS2

Scoping:FormingaPointofViewPerformcompanyandindustryanalyticalproceduresResearchandanalyzeexternalcommunicationsPartnersconnectwithstaffmembersDocumenttheteam’sunderstandingofthebusinessKnowledgebrokertocaptureandshareindustryinformationFormapointofviewontherisksthatmanagement

shouldbeconcernedabout3

Scoping:

BusinessAnalysisFramework4

StrategicAnalysis

Understandtheclient’sstrategicadvantage6

RiskAssessmentUnderstandtherisksthatthreatenattainmentoftheclient’sbusinessobjectives“Theprimarygoalofmanagementcontrolistoensurethatriskmonitoringandcontrolactivitiesarealignedproperlywithoverallstrategicobjectives”p.35StrategicrisksProcessrisks9

Scoping:

RiskAssessment–KeyRisksKeyRiskWeidentifyauditriskthroughunderstandingtheentity’sbusinessobjectivesandrelatedrisks.Business

RisksAudit

RisksKeyRiskKeyRiskKeyRiskKeyRiskKeyrisksarethoseconditionsorfactorswithinanauditthat,inthejudgmentoftheauditor,giverisetoagreaterriskofmaterialfinancialmisstatementorothermattersresultingintheissuanceofaninappropriateauditreport.10

Scoping:AnalyticalProceduresHighLevelUnderstandthebusinessIdentifyareasofriskDisaggregatedAccountLevelDeterminethenature,timingextentoftestingExternalbenchmarkingtopeers,markettrendsLookingforanomalies,areasofriskUseofextensiveknowledgemanagementtoolsavailable11

BusinessPro

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战略系统审计.pptx