如何成为合格审计咨询师08课件.pptVIP

Materiality and Risk;Learning Objective 1;Materiality;Steps in ApplyingMateriality;Steps in ApplyingMateriality;Learning Objective 2;Set Preliminary Judgment;Factors Affecting Judgment;Learning Objective 3;Allocate Preliminary Judgment About Materiality to Segments;Learning Objective 4;Estimated TotalMisstatement Example;Example of Estimatefor Sampling Error;Learning Objective 5;Risk;Risk and Evidence;Example of DifferingEvidence Among Cycles;Example of DifferingEvidence Among Cycles;Learning Objective 6;Audit Risk Modelfor Planning;Learning Objective 7;Impact of Engagement Riskon Acceptable Audit Risk;Factors AffectingAcceptable Audit Risk;Factors AffectingAcceptable Audit Risk;Making the AcceptableAudit Risk Decision;Making the AcceptableAudit Risk Decision;Learning Objective 8;Major Factors WhenAssessing Inherent Risk;Learning Objective 9;Assessing Risks of Fraud;Examples of Risks Factorsfor Fraudulent Reporting;Examples of Risks Factorsfor Fraudulent Reporting;Examples of Risks Factorsfor Fraudulent Reporting;Responding to theRisk of Fraud;Learning Objective 10;Relationship of Risk Factors,Risk, and Evidence;Changing the Audit inResponse to Risk;Audit Risk for Segments;Relating Risk of Fraud toRisk Model Components;Tolerable Misstatement, Risks,and Balance-related Objectives;Measurement Limitations;Relationships of Riskto Evidence; Tests of Details of Balances Evidence Planning Worksheet;Learning Objective 11;Tolerable Misstatements,Risk, and Planned Evidence;Audit Risk Model forEvaluating Results;Revising Risksand Evidence;End of Chapter 8