section404auditsofinternalcontrolandcontrolrisk(ppt37)(完整版)
【正文】 and evaluate auditor’s previous experience with the entity. – Make inquiries of client personnel. – Read client’s policy and systems manuals. – Examine documents and records. – Observe entity activities and operations. Documentation of the Understanding Narrative 文字敍述 Flowchart 流程圖 Internal control Questionnaire (內控問卷 ) 考量成本與其可瞭解性 Learning Objective 5 Assess control risk by linking strengths and weaknesses of internal control to transaction related audit objectives. Assess Control Risk Assess Control Risk Identify and Evaluate Weaknesses Communicate Internal Control Deficiencies and Related Matters Learning Objective 6 Describe the process of designing and performing tests of controls. Tests of Controls
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