审计学一种整合方法第12版英文版Chapter09.pptxVIP

Materiality and Risk;Learning Objective 1;Materiality;Materiality;Steps in Applying Materiality;Steps in Applying Materiality;Learning Objective 2;Set Preliminary Judgment About Materiality;Factors Affecting Judgment; Guidelines;Learning Objective 3;Allocate Preliminary Judgment About Materiality to Segments;Learning Objective 4;Estimated Total Misstatement and Preliminary Judgment;Estimated Total Misstatement and Preliminary Judgment;Learning Objective 5;Risk;Risk and Evidence;Illustration of Differing Evidence Among Cycles;Illustration of Differing Evidence Among Cycles;Learning Objective 6;Audit Risk Model for Planning;Learning Objective 7;Impact of Engagement Risk on Acceptable Audit Risk;Factors Affecting Acceptable Audit Risk;Methods Practitioners Use to Assess Acceptable Audit Risk;Methods Practitioners Use to Assess Acceptable Audit Risk;Learning Objective 8;Factors Affecting Inherent Risk;Learning Objective 9;Relationship of Factors Influencing Risks to Risks and Risks to Planned Evidence;Relationship of Factors Influencing Risks to Risks and Risks to Planned Evidence;Audit Risk for Segments;Tolerable Misstatement, Risks,and Balance-related Audit Objectives;Measurement Limitations;Relationships of Risk to Evidence;Tests of Details of Balances Evidence Planning Worksheet;Learning Objective 10;Relationship of Tolerable Misstatement and Risks toPlanned Evidence;Audit Risk Model for Planning;Audit Risk Models for Planning Evidence and Evaluating Results;Revising Risks and Evidence;End of Chapter 9