审计学(英) 课件 第八章.pptVIP

Understand the Client’s Business and Industry Figure 8-3 in p.179: Strategic systems understanding of the client’s business and industry. Understand the Client’s Business and Industry Industry and external environment. Business operations and processes. Management and governance. Objectives and strategies. Measurement and performance. Understand the Client’s Business and Industry Industry and external environment. Three primary reasons: Risks associated with specific industries may affect the auditor’s assessment of client business risk and acceptable audit risk and may even in