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Overall Audit Planand Audit Program Chapter 10 Learning Objective 1 Types of Tests Types of Audit Tests andthe Audit Risk Model Types of Audit Tests andthe Audit Risk Model Role of all Audit Tests in the Sales and Collection Cycle Learning Objective 2 Relationship BetweenTypes of Tests and Evidence Relationship BetweenTypes of Tests and Evidence Audit Assurance at Different Levels of Internal Control Effectiveness Learning Objective 3 Impact of Information Technology on Audit Testing Impact of Information Technology on Audit Testing Learning Objective 4 Variations in Evidence Mix Variations in Evidence Mix Learning Objective 5 Audit Program Audit Procedures Four-Step Approach to Designing Control and Substantive Tests Methodology for Designing Tests ofBalances – Accounts Receivable Methodology for Designing Tests ofBalances – Accounts Receivable Methodology for Designing Tests ofBalances – Accounts Receivable Approach to Designing Tests of Details of Balances Approach to Designing Tests of Details of Balances Approach to Designing Tests of Details of Balances Learning Objective 6 Relationship of Transaction- toBalance-Related Audit Objectives Relationship of Transaction- toBalance-Related Audit Objectives Relationship of Transaction- toBalance-Related Audit Objectives Learning Objective 7 Summary of theAudit Process Summary of the Audit ProcessPhase I Summary of the Audit ProcessPhase II Summary of the Audit ProcessPhase III Summary of the Audit ProcessPhase IV End of Chapter 10 Integrate the four phases of the audit process. Phase I Plan and design an audit approach. Phase II Perform tests of controls and substantive tests of transactions. Phase III Perform analytical procedures and tests of details of balances. Phase IV Complete the audit and issue an audit report. Accept client and perform initial planning. Understand the client’s business and industry. Assess client’s business risk. Perform preliminary analytical procedures. Set materiality and a