overallauditplanandauditprogram(英文版)(ppt37頁)-資料下載頁
2025-02-14 16:23本頁面
【正文】 ansactionRelated BalanceRelated Nature of Audit Objective Audit Objective Relationship Realizable value None Rights and None obligations Presentation and None disclosure 10 31 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 7 Integrate the four phases of the audit process. 10 32 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Summary of the Audit Process Phase I Plan and design an audit approach. Phase II Perform tests of controls and substantive tests of transactions. Phase III Perform analytical procedures and tests of details of balances. Phase IV Complete the audit and issue an audit report. 10 33 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Summary of the Audit Process Phase I Accept client and perform initial planning. Understand the client’s business and industry. Assess client’s business risk. Perform preliminary analytical procedures. Set materiality and assess acceptable audit risk and inherent risk. Understand internal control and assess control risk. Develop overall audit plan and audit program. 10 34 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Summary of the Audit Process Phase II Assess likelihood of misstatements in financial statements. Plan to reduce assessed level of control risk? Perform tests of controls. Yes Perform substantive tests of transactions. No 10 35 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Summary of the Audit Process Phase III Perform tests of key items. Perform additional tests of details of balances. Perform analytical procedures. Low Medium High or unknown 10 36 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Summary of the Audit Process Phase IV Review for contingent liabilities. Review for subsequent events. Accumulate final evidence. Evaluate results. Issue audit report. Communicate with audit mittee and management. 10 37 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley End of Chapter 10 10 38 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 演講完畢，謝謝觀看！
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