chapter6planningandrecordingtheaudit-資料下載頁
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【正文】 ndence and small panies auditor’s independence might be promised involvement of auditor with management cost pressure the small pany audit issue argument for not requiring an audit argument for requiring an audit 13 engagement to review financial statements introduction much of work for this type of assignment will be concerned with the performance of analytical procedures and other review procedures objectives of a review engagement negative assurance the work of the review principle plan and professional specticism a knowledge of the client’s business obtain sufficient and appropriate evidence through enquiry and analytical procedures detailed procedures 14 internal audit planning internal audit objectives and principles providing of independent and objective consulting activity, providing assurance to management effective planning is essential audit universe and highlevel plans audit universe consists of details of all the potential audits in the anisation, risk assessment and risk models using the risk models mon types of factors can be used in risk models, P 120 risk matrix stakeholders dialogue coordinate with other review bodies, including the external auditors agreed with senior management, the board and the audit mittee risk workshop risk workshops will usually involve the key managers of the areas under review and the audit team or audit representatives the auditor facilitates a structured brainstorming of the risks associated with the areas and an assessment of the importance of the risk
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