審計(jì)與風(fēng)險(xiǎn)管理-as-2之架構(gòu)與文件(ppt18頁(yè))(完整版)
【正文】 規(guī)劃並執(zhí)行中等程度的證實(shí)性測(cè)試 先天確信度 0 0 1 1 1 控制確信度 0 2 0 證實(shí)確信度 3 ~ 2 整體確信度 3 3 3 3 3 SIRs(特定風(fēng)險(xiǎn) ) ?IAA (6) Potential Errors –Completeness –Validity –Recording –Cutoff –Valuation –Presentation ?GAAS No32 (5) 財(cái)報(bào)之聲明 –存在或發(fā)生 –完整 –權(quán)利與義務(wù) –評(píng)價(jià)或分?jǐn)? –表達(dá)與揭露 See 1510 ◎ 審計(jì)規(guī)劃備忘錄 ? 1810 ( Audit Planning Memorandum) ◎ 按重大科目科目別之風(fēng)險(xiǎn)評(píng)估及查核規(guī)劃 ?1820 為決定證實(shí)性測(cè)試查核程式之主要依據(jù) Completing the Planning Process ~風(fēng)險(xiǎn)評(píng)估及查核規(guī)劃彙總 Perform Audit Plan（第四階段） ? Perform Test of Controls and Evaluate Results ? Perform Substantive Test and Evaluate Resul
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