审计Audit—Arens14e_ch09_ppt_ge课件.ppt

Considering Materiality and Audit Risk;Learning Objective 1;Materiality;Materiality;Steps in Applying Materiality;Learning Objective 2;Set Preliminary Judgment About Materiality;Factors Affecting Judgment;Qualitative Factors;Materiality percentage ;Materiality / EvidenceRelation;Setting Materiality; Guidelines;Learning Objective 3;Learning Objective 4;Known and Likely Misstatements;Estimated Total Misstatement and Preliminary Judgment;Estimated Total Misstatement and Preliminary Judgment;Learning Objective 5;Risk;Risk and Evidence;Learning Objective 6;Audit Risk Model Components;Types of Risks;Types of Risks;Audit Risk Model for Planning;Audit Risk Model for Planning;Illustration of Differing Evidence Among Cycles;Illustration of Differing Evidence Among Cycles;Learning Objective 7;Factors Affecting 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 and Planned Evidence;Audit Risk for Segments;Tolerable Misstatement, Risks,and Balance-related Audit Objectives;Risk and Evidence;Measurement Limitations;Learning Objective 10;Relationship of Tolerable Misstatement and Risks toPlanned Evidence;Reference;End of Chapter 9