戰(zhàn)略系統(tǒng)審計(jì)資料(英文版)(已修改)
2025-02-28 10:27 本頁(yè)面
【正文】 Audit Comfort Cycle 4 Key Questions? What does management need to get fort on?? How does management get fort?? Are they entitled to that fort?? Can we audit that fort?Market OverviewStrategy Value Creating ActivitiesFinancial PerformanceOTHER AUDIT PROCEDURES FINANCIAL STATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCE ASSESSMENTSUBSTANTIVE AUDIT EVIDENCEMAINLY SUBSTANTIVEANALYTICAL PROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLY TESTSOF DETAILS1Scoping: Forming a Point of View – Perform pany and industry analytical procedures – Research and analyze external munications– Partners connect with staff members– Document the team’s understanding of the business– Knowledge broker to capture and share industry information – Form a point of view on the risks that management should be concerned about2Scoping: Business Analysis Framework34Strategic Analysis? Understand the client’s strategic advantage 567Risk Assessment? Understand the risks that threaten attainment of the client’s business objectives– “The primary goal of management control is to ensure that risk monitoring and control activities are aligned properly with overall strategic objectives” p. 35– Strategic risks– Process risks8Scoping:Risk Assessment – Key Risks Key RiskWe identify audit risk through understanding the entity’s business objectives and related risks.Business RisksAudit Risks Key Risk Key Risk Key Risk Key RiskKey risks a
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