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Audit Planning,
Understanding
the Client,
Assessing Risks
and Responding
Chapter Objectives
After completing this chapter you should be
able to:
1.
2.
3.
4.
Chapter 6
Objective 1
Explain
Chapter 6
Management integrity
Disagreements with management on any substantive
auditing or accounting issues
The predecessor's understanding of the reasons for the
change
Any communications between the predecessor and
management or audit committee regarding fraud, illegal
acts or internal control matters
Chapter 6
Quantity vs quality
Keep the client happy
Advocate/approve
Chapter 6
Objective 2
Understand
Chapter 6
Chapter 6
Stages of an Audit-Diagram
Chapter 6
10
Chapter 6
11
Chapter 6
12
Tests of controls
Perform
Substantive tests
Analytical
procedures
Tests of details of transactions and balances
13
Chapter 6
Objective 3
Describe
14
Chapter 6
Fraud Statistics
15
16
Chapter 6
17
Chapter 6
signals
Unusual entries
Amounts
Payments
18
to consultants
Chapter 6
19
Chapter 6
Communication
to appropriate level of
management
If fraud involves management or material
misstatement communicate to audit
committee
All material fraud report to audit committee
20
Chapter 6
Objective 4
Identify
21
Chapter 6
22
Chapter 6
Financial
Statement
Assertions
and the
Audit
23
Chapter 6
24
Chapter 6