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审计咨询人员课程训练07.ppt

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审计咨询人员课程训练07.ppt
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Audit Planning and Analytical Procedures,Chapter 7,Learning Objective 1,Discuss why adequate audit planning is essential.,Planning,The work is to be adequately planned, and assistants, if any, are to be properly supervised.,Acceptable audit risk,Inherent risk,Planning an Audit and Designing an Approach,Accept client and perform initial audit planning,Understand the client’s business and industry,Assess client business risk,Perform preliminary analytical procedures,Planning an Audit and Designing an Approach,Set materiality, and assess acceptable audit risk and inherent risk,Develop overall audit plan and audit program,Understand internal control and assess control risk,Learning Objective 2,Make client acceptance decisions and perform initial audit planning.,Initial Audit Planning,Client acceptance and continuation,Identify client’s reasons for audit.,Obtain an understanding with the client.,Select staff for the engagement.,Learning Objective 3,Gain an understanding of the client’s business and industry.,Understanding of the Client’s Business and Industry,What are some factors that have increased the importance of understanding the client’s business and industry?,Global operations,Information technology,Human capital,Understanding of the Client’s Business and Industry,Understand Client’s Business and Industry,Industry and External Environment,Business Operations and Processes,Management and Governance,Objectives and Strategies,Measurement and Performance,Industry and External Environment,What are some reasons for obtaining anunderstanding of the client’s industry and external environment?,Risks associated with specific industries,Inherent risks common to all clients in certain industries,Unique accounting requirements,Business Operations and Processes,Factors the auditor should understand:,– major sources of revenue,– sources of revenue,– key customers and suppliers,– sources of financing,– information about related parties,– ability to obtain financing,Management an
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