安永审计流程.pptVIP

EY GAM: Road Map AABS Global Learning !@ # *Date !@ # Client Needs and Expectations / Our Responsibilities / Professional Standards Value / Knowledge / Teamwork Establish Engagement Objectives Understand Business and Establish Audit Strategy Perform Audit Procedures Conclude the Audit and Assess Performance 9 15 Perform Analytical and Data Analysis Procedures 10 Perform Tests of Details 11 Perform General Audit Procedures 14 12 Conclude the Audit Assess Our Performance Co-Develop Client Expectations 1 2 Identify and Orient the Audit Team INHERENT RISK Perform Tests of Controls 7 Understand the Business 3 4 5 5 Business 6 CONTROL RISK Assess Internal Control at the Entity Level and the Risk of Fraud Understand and Evaluate Significant Processes and Related Controls Develop the Preliminary Audit Strategy 13 Assess Client Satisfaction Combined Risk Assessment Value Observations Perform Risk Assessments and Customize Audit Solutions 8 Develop the Preliminary Audit Strategy Potential Client Deliverables Performance Support Inputs Outputs Activity 1: Co-Develop Client Expectations 1.1 Develop an understanding of the client’s needs and expectations with respect to how we deliver our audit and other business services with the client’s key decision maker(s) and other key executives. 1.2 Develop, in conjunction with the key decision maker(s), a value scorecard, based on the client’s needs and expectations, desired deliverables, and the measurement criteria that were agreed upon  1.3 Communicate and agree with the key decision maker(s) (and, where appropriate, the audit committee or its equivalent) our understanding of its needs and expectations and our related responsibilities. Continue throughout the audit, to communicate our value deliverables and compare those deliverables to the agreed upon measurement criteria. Co-Develop Client Expectations 1 Value Observation/ML items Engagement Letter Summary of co-develope