internalcontrolandcontrolrisk(英文版)(完整版)
【正文】 Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Sales TransactionRelated Audit Objectives Objective – General Form Related Audit Objectives Transactions are properly classified (classification). Sales transactions are properly classified. Transactions are recorded on correct dates (timing). Sales are recorded on the correct dates. Transactions are properly filed (posting and summarization). Sales transactions are properly included in the master files. 9 8 169。9 1 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley How Frauds Have Been Discovered Notification by employee Internal controls Internal auditor Customer notification Accidental discovery Management investigation 58% 51% 43% 41% 37% 35% 9 9 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley The Control Environment Organizational structure Assignment of authority and responsibility Human resources policies and practices 9 17 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Information and Communication The purpose of an accounting information and munication system is to… initiate, record, process, and report the transactions and to maintain accountability for the related assets. 9 25 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Assess Control Risk Obtain sufficient understanding for planning. Assess whether the entity is auditable. Determine assessed control risk. Assess if a lower control risk could be supported. Determine the appropriate assessed control risk. 9 33 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Extent of Procedures 9 41 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Decide Planned Detection Risk and Design Substantive Tests 9 43 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Identify and Evaluate Weaknesses Identify existing controls. Identify the absence of key controls.
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