strategicsystemsauditing(完整版)
【正文】 auditor, give rise to a greater risk of material financial misstatement or other matters resulting in the issuance of an inappropriate audit report. 9 Scoping: Analytical Procedures – High Level ? Understand the business ? Identify areas of risk – Disaggregated Account Level ? Determine the nature, timing amp。 Obligations ? Existence ? Completeness ? Accuracy/Valuation Presentation amp。 Technology Energy Trading Risk Business Resilience Project Management Internal Audit Security Data Risk Regulatory/ Compliance Performance Improvement Treasury Risks Controls Alignment ComputerAssisted Audit Techniques Fraud 17 Audit Comfort Cycle 4 Key Questions ? What does management need to get fort on? Market Overview Strategy Value Creating Activities Financial Performance OTHER AUDIT PROCEDURES FINANCIAL STATEMENTS COMPLETION ACCEPTANCE/CONTINUANCE ASSESSMENT SUBSTANTIVE AUDIT EVIDENCE MAINLY SUBSTANTIVE ANALYTICAL PROCEDURES SIGNIFICANT CONTROLS COMFORT NO/LIMITED CONTROLS COMFORT AuditfortcycleMAINLY TESTS OF DETAILS ? How does management get fort? ? Are they entitled to that fort? ? Can we audit that fort? 18 “Taking Stock”: RealTime Linkage in the Iterative Process –Share team members’ cumulative knowledge – Update risk identification and assessment – Consider the audit fort gained to date, by audit assertion –Answer: “Do we have enough fort?” –Answer: “What do we do next?” 19 Substantive Audit Evidence Market Overview Strategy Value Creating Activities Financial Pe
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