审计学一种整合方法__课件____CHapter08.pptVIP

Audit Planning andAnalytical Procedures;CONTENTS :;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;Client Acceptance and Continuance;New Client Investigation;;Continuing Clients;;Identify Clients Reasons for Audit;Obtain an Understanding with the Client;;;Develop Overall Audit Strategy;Select Staff for Engagement;;Evaluate Need for Outside Specialists;Learning Objective 3;UNDERSTAND THE CLIENT’S BUSINESS AND INDUSTRY;;;Understandin