Audit Planning and Analytical Procedures(英文版)(ppt 57页)
Planning
The work is to be adequately planned, andassistants, if any, are to be properly supervised.
Acceptable audit risk – the acceptability of giving the wrong audit opinion.
Inherent risk – the risk of material mistatements making it into the financial statements.
Planning an Audit and Designing an Approach
Accept client andperform initialaudit planning
Understand theclient’s businessand industry
Assess clientbusiness risk
Perform prelim ...