overallauditplanandauditprogram(英文版)-資料下載頁
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【正文】 o BalanceRelated Audit Objectives TransactionRelated BalanceRelated Nature of Audit Objective Audit Objective Relationship Realizable value None Rights and None obligations Presentation and None disclosure 12 26 Summary of the Audit Process Phase I Phase II Phase III Phase IV Plan and design an audit approach. Perform tests of controls and substantive tests of transactions. Perform analytical procedures and tests of details of balances. Complete the audit and issue an audit report. 12 27 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. 12 28 Summary of the Audit Process Phase II Perform tests of controls. Perform substantive tests of transactions. Assess likelihood of misstatements in financial statements. Plan to reduce assessed level of control risk? Yes No 12 29 Summary of the Audit Process Phase III Perform analytical procedures. Perform tests of key items. Perform additional tests of details of balances. Low Medium High or unknown 12 30 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. 12 31 End of Chapter 12 12 32 演講完畢，謝謝觀看！
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