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Audit Planning andAnalytical Procedures Chapter 7 Learning Objective 1 Planning Planning an Audit andDesigning an Approach Planning an Audit andDesigning an Approach Learning Objective 2 Initial Audit Planning Learning Objective 3 Understanding of the Client’s Business and Industry Understanding of the Client’s Business and Industry Industry and External Environment Business Operationsand Processes Management and Governance Client Objectivesand Strategies Measurement and Performance Learning Objective 4 Assess Client Business Risk The Client’s Business, Risk, andAuditor’s Risk Assessment Learning Objective 5 Preliminary Analytical Procedures Examples of PlanningAnalytical Procedures Key Parts of Planning Key Parts of Planning Key Parts of Planning Key Parts of Planning Summary of the Purposesof Auditing Planning Learning Objective 6 Analytical Procedures Timing and Purpose ofAnalytical Procedures Timing and Purpose ofAnalytical Procedures Timing and Purpose ofAnalytical Procedures Learning Objective 7 Five Major Types ofAnalytical Procedures Compare Clientand Industry Data Compare Client Data WithSimilar Prior-period Data Learning Objective 8 Common Financial Ratios Short-termDebt-paying Ability Liquidity Activity Ratios Liquidity Activity Ratios Ability to Meet Long-termDebt Obligation Summary of Analytical Procedures End of Chapter 7 (Required) Completion Phase Purpose Understand client’s industry and business Assess going concern Secondary purpose Indicate possible misstatements (attention directing) Primary purpose Reduce detailed tests Select the most appropriate analytical procedure from among the five major types. Compare client and industry data. Compare client data with similar prior-period data. Compare client data with client-determined expected results. Compare client data with auditor-determined expected results. Compare client data with expected results, using nonfinancial data. Client Industry 200