戰(zhàn)略系統(tǒng)審計資料(英文版)-資料下載頁
2025-02-20 10:27本頁面
【正文】 Creating ActivitiesFinancial PerformanceOTHER AUDIT PROCEDURES FINANCIAL STATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCE ASSESSMENTSUBSTANTIVE AUDIT EVIDENCEMAINLY SUBSTANTIVEANALYTICAL PROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLY TESTSOF DETAILS20Assurance HierarchyWill we obtain audit assurance from tests of controls?Test controls.No further testing required.Can we obtain audit assurance from substantive analytical procedures?Perform substantive analytical procedures.Perform tests of details.Do we need additional audit assurance?No Yes No No Yes Yes 21Other Audit ProceduresMarket OverviewStrategy Value Creating ActivitiesFinancial PerformanceOTHER AUDIT PROCEDURES FINANCIAL STATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCE ASSESSMENTSUBSTANTIVE AUDIT EVIDENCEMAINLY SUBSTANTIVEANALYTICAL PROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLY TESTSOF DETAILS22Other Audit Procedures: More Connecting the Dots– Link management information to financial statements– Review adjustments necessary to reconcile management information to the financial statements– Review nonstandard journal entries and other adjustments to ascertain whether entries may be indicative of fraud based upon the risk of management override on controls– Perform ongoing analytical procedures, including updating analytical procedures related to revenue23Continuous Improvement? Feedback to capital suppliers and inside process owners24
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