overallauditplanandauditprogram(英文版)(ppt37頁(yè))(參考版)
2025-02-16 16:23本頁(yè)面
【正文】 2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 演講完畢，謝謝觀看！ 。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 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 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 Relationship of Transaction to BalanceRelated Audit Objectives TransactionRelated 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 Relationship of Transaction to BalanceRelated Audit Objectives TransactionRelated BalanceRelated Nature of Audit Objective Audit Objective Relationship Existence Existence or Direct pleteness Completeness Completeness or Direct existence Accuracy Accuracy Direct 10 29 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Approach to Designing Tests of Details of Balances Apply balance related audit objectives to an account balance. Design tests of details of balances. Decide tolerable misstatement. Make preliminary judgment about materiality. Design analytical procedures. Decide acceptable audit risk. Assess inherent risk. Assess client business risk. 10 27 169。2023 Prentice
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