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【正文】 sR _ R E V _ 1N o t e : t h e R o M M d e n o t e d b e l o w r e l a t e s t o p o t e n t i a l s a l e s t h a t a r e n o t c l a s s i f i e d a p p r o p r i a t e l y u n d e r G A A P .N o n S t a n d a r d T r a n s a c t i o n R e p o r tMC _ R E V _ 2S A PCopyright 169。 2022 Deloitte Development LLC. All rights reserved. 11 Chapter 2: Assess Process Flow Diagram Strategy Copyright 169。 2022 Deloitte Development LLC. All rights reserved. 9 Chapter 1: Introduction to Developing Process Flow Diagrams Chapter 2: Assess Process Flow Diagram Strategy Chapter 3: Leverage Our Understanding of the Entity Chapter 4: Develop Diagrams Chapter 5: Validate Our Understanding Guide to Developing Process Flow Diagrams Copyright 169。 2022 Deloitte Development LLC. All rights reserved. 7 Process flow diagram benefits Already exists To be created ? Narratives ? ROMMs ? Walkthroughs Process flow diagrams Improved risk assessment amp。s flow of transactions PCAOB AS Relevant Auditing Standards Copyright 169。 2022 Deloitte Development LLC. All rights reserved. 3 ? Summarize . AAM requirements related to process flow diagrams ? Describe implementation and support tools ? Discuss considerations for engagement economics ? Understand process flow related learning in response to policy and guidance Webcast objectives Policy and Guidance Copyright 169。Process Flow Diagrams May 30, 2022 Bill Platt Sandy Herrygers Rich Herlin Lara Abrash Kelly Rau Copyright 169。 2022 Deloitte Development LLC. All rights reserved. 2 Administrative Items ? No CPE provided ? Replay and slides will be available on Deloitte Audit Plus Copyright 169。 2022 Deloitte Development LLC. All rights reserved. 5 ? Understand likely sources of misstatement ? Flows of transactions ? Risks of Material Misstatement ? Internal Controls PCAOB AS ?Information System Relevant to Financial Reporting ? Information systems ? Business processes PCAOB AS ?Understanding of how IT affects the pany39。 2022 Deloitte Development LLC. All rights reserved. 6 New . AAM Policy ?Applies to: o Audits performed in accordance with the standards of the PCAOB – integrated and nonintegrated audits o Integrated audits performed in accordance with the standards of the AICPA ?Requirement (. AAM ): …we shall document our understanding of the flows of transactions using process flow diagrams to supplement narratives or other documentation related to: Accounts or disclosures for which we have identified a significant risk Revenue accounts identified as material to the financial statements. ?Additional guidance in . AAM ?Effective for audit periods beginning on or after December 15, 2022 Co
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