审计学一种整合方法第12版英文版Chapter10.pptxVIP

Section 404 Audits of Internal Control and Control Risk;Learning Objective 1;3. Compliance with laws and regulations;Learning Objective 2;Management and Auditor Responsibilities Relatedto Internal Control;Management and Auditor Responsibilities Relatedto Internal Control;Management and Auditor Responsibilities Relatedto Internal Control;Sales Transaction-related Audit Objectives;Sales Transaction-related Audit Objectives;Learning Objective 3;Five Components of Internal Control;The Control Environment;The Control Environment;Risk Assessment;Control Activities;Adequate Separation of Duties;Proper Authorization of Transactions and Activities;Adequate Documents and Records;Physical Control Over Assetsand Records;Independent Checks on Performance;Information and Communication;Monitoring;SEC and COSO Focus on Smaller Public Companies;Learning Objective 4;Process for Understanding Internal Control and Assessing Control Risk;Obtain and Document Understanding of Internal Control;Methods Used;Narrative;Evaluating Internal Control Operation;Learning Objective 5;Assess Control Risk;Control Risk Matrix;Control Risk Matrix;Evaluating Significant Control Deficiencies;Identify Deficiencies and Weakness;Communications;Learning Objective 6;Tests of Controls;Procedures for Tests of Controls;Extent of Procedures;Relationship of Assessed ControlRisk and Extent of Procedures;Decide Planned Detection Risk and Design Substantive Tests;Learning Objective 7;Section 404 Reporting on Internal Control;Types of Opinions;Learning Objective 8;Evaluating, Reporting, and Testing Internal Control for Nonpublic Companies;Differences in Scope of Controls Tested;End of Chapter 10