Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
PLAN
THE
AUDIT
Assess
inherent
risk
UNDERSTAND & TEST INTERNAL CONTROL
Assess control risk
PERFORM
SUBSTANTIVE TEST
Establish detection risk
ISSUE AUDIT REPORT
Evaluate audit risk
PLANNING PHASE
CONFIRM AUDIT
ARRANGEMENTS
IDENTIFY
POTENTIAL
PROBLEM AREAS
DEVELOP AN
AUDIT STRATEGY
ASSESS
INHERENT RISK
PERFORM
ANALYTICAL
PROCEDURES
PREPARE THE
AUDIT PROGRAM
ESTIMATE
RELIANCE ON
INTERNAL
CONTROL
ESTABLISH
PLANNING
MATERIALITY
SCHEDULE THE
AUDIT WORK
CLIENT
RESPONSE
YES
NO
CONSIDER REJECTING
PROSPECTIVE CLIENT
INQUIRIES OF PREDECESSOR AS TO:
Integrity of management
Disagreements with management
Reasons for change
PLANNING PHASE
ERRORS
UNINTENTIONAL MISSTATEMENTS OR
OMISSIONS OF AMOUNTS OR
DISCLOSURES.
MISTAKES IN
GATHERING OR
PROCESSING
ACCOUNTING DATA
MISINTERPRETATIO
N OR OVERLOOK
FACTS, CAUSING
ACCOUNTING
ESTIMATES TO BE
INCORRRECT
MISTAKES IN
APPLICATION OF
ACCOUNTING
PRICIPLES RELATING
TO AMOUNT,
CLASSIFICATION,
MANNER OF
PRESENTATION, OR
DISCLOSURE
FRAUD
INTENTIONAL MISSTATEMENTS OR
OMISSIONS OF AMOUNTS OR
DISCLOSURES IN FINANCIAL STATEMENTS.
MANIPULATION,
FALSIFICATION, OR
ALTERATION OF
ACCOUNTING
RECORDS OR
SUPPORTING
DOCUMENTS
INTENTIONAL
MISINTERPRETATION MISAPPLICATION OF
OR INTENTIONAL
ACCOUNTING
OMISSION OF
PRINCIPLES
DISCLOSURES OF
REATING TO
EVENTS,
AMOUNTS,
TRANSACTIONS, OR
CLASSIFICATION,
OTHER SIGNIFICANT
MANNER OF
INFORMATION.
PRESENTATION, OR
DISCLOSURE.
ASSESS RISK