审计学一种整合方法_第12版_英文版Chapter08.pptxVIP

Audit Planning andAnalytical Procedures;Learning Objective 1;Three Main Reasons for Planning;Risk Terms;Planning an Audit and Designing an Audit Approach;Planning an Audit and Designing an Audit 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;Tour the Plant and Offices;Identify Related Parties;Management and Governance;Code of Ethics;Client Objectives and Strategies;Measurement and Performance;Learning Objective 4;Assess Client Business Risk;Client’s Business, Risk, andRisk of Material Misstatement;Sarbanes-Oxley (new title);Enterprise Risk Management;Learning Objective 5;Preliminary Analytical Procedures;Examples of Planning Analytical Procedures;Summary of the Partsof Auditing Planning;Key Parts of Planning;Key Parts of Planning;Key Parts of Planning;Key Parts of Planning;Learning Objective 6;Analytical Procedures;Timing and Purposes of Analytical Procedures;Learning Objective 7;Five Types of Analytical Procedures;Compare Client and Industry Data;Compare Client Data with Similar Prior Period Data;Learning Objective 8;Common Financial Ratios;Short-term Debt-paying Ability;Liquidity Activity Ratios;Ability to Meet Long-term Debt Obligation;Profitability Ratios;Profitability Ratios;Summary of Analytical Procedures;End of Chapter 8