戰(zhàn)略系統(tǒng)審計(jì)資料(英文版)-閱讀頁
2025-03-02 10:27本頁面
【正文】 iskKey risks are those conditions or factors within an audit that, in the judgment of the auditor, give rise to a greater risk of material financial misstatement or other matters resulting in the issuance of an inappropriate audit report. 9Scoping: Analytical Procedures– High Level? Understand the business? Identify areas of risk– Disaggregated Account Level? Determine the nature, timing extent of testing– External benchmarking to peers, market trends? Looking for anomalies, areas of risk ? Use of extensive knowledge management tools available10Business Process Analysis? Understand the key processes and related petencies needed to realize strategic advantage– Process driven petition? Measure and benchmark process performance? Document understanding of the client’s ability to create value and generate future cash flows using a client business model, process analyses, key performance indicators, and a business risk profile11BusinessRisks related to achieving Objectives…………Business Process A Accuracy Restricted AccessBusiness Process B Accuracy Restricted Access Business Process C Accuracy Restricted AccessAccount Balances and TransactionsAccount Balances and TransactionsGeneral Computer ControlsAccount Balances and TransactionsConnecting the Dots …Business ObjectivesFinancial Statement Assertions/Audit ObjectivesClasses of Transactions Completeness Cutoff Rights Obligations Completeness Occurrence/RO Understandability183
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