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【正文】 asley Identify and Evaluate Weaknesses Identify existing controls. Identify the absence of key controls. Determine misstatements that could result. Consider pensating controls. 9 35 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley The Control Risk Matrix 9 36 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Communication Reportable conditions letter Management letters Audit mittee munications 9 37 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 6 Describe the process of designing and performing tests of controls. 9 38 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Tests of Controls 9 39 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Procedures for Tests of Controls Make inquiries of client personnel. Examine documents, records, and reports. Observe controlrelated activities. Reperform client procedures. 9 40 169。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 Relationship of Assessed Control Risk and Extend of Procedures Assessed Control Risk High Level: Lower Level: Obtaining an Tests of Type of Procedure Understanding Only Controls Inquiry Yes – extensive Yes – some Documentation Yes – with transaction Yes – using walkthrough sample Observation Yes – with transaction Yes – multiple walkthrough times Reperformance No Yes – sampling 9 42 169。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 End of Chapter 9 9 44 169。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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