审计英语课件第6章.pptVIP

Chapter 7 Audit Planning and Materiality 7.1 Audit Planning 7.2 Analytical Procedures 7.3 Materiality Learning Objectives 1. Comprehend the overall audit strategy and detailed audit plan. 2. State the nature and purposes of analytical procedures and the timing of each purpose. 3. Understand the definition of materiality. 4. Apply the concept of materiality to the audit. 5. Comprehend the relationship between materiality and audit risk. 6. Understand how the auditor to evaluate the effect of misstatement. 7.1 Audit Planning Glossary overall audit strategy 总体审计策略 audit plan 具体审计计划 Planni