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CFA auditing attestation Engagement Planning推荐
Copyright 高才国际教育集团
CPA Exam Review – Auditing Attestation
CPA Exam Review – Auditing Attestation
Part II Module 1: Engagement Planning
Part II Module 1: Engagement Planning
Copyright 高才国际教育集团
Audit Diagram
Plan Audit
Obtain Understanding of Client and Its
Environment Including Internal Control
Assess Risks of Misstatement and
Design Further Tests
Perform Tests
of Controls
Perform Substantive Procedures
Complete the Audit
Issue Audit Report
2
Copyright 高才国际教育集团
Study Program: based on AICPA CPA Exam Content Specification
Outline.
A. Basic Concepts
1. Financial Statement Assertions
2. Audit Risk
3. Materiality
4. Errors and Fraud
5. Illegal Acts
Module 1: Engagement Planning Accessing Risks
3
Copyright 高才国际教育集团
Study Program: based on AICPA CPA Exam Content Specification
Outline.
B. Audit Planning
1. Communicate with Predecessor Auditors (prior to
engagement acceptance)
2. Establishing and Understanding with the Client
(Engagement Letters)
3. Preliminary Engagement Activities
4. Develop an Overall Strategy
5. The Audit Plan
6. Audit Programs
7. Timing of Audit Procedures
Module 1: Engagement Planning Accessing Risks
4
Copyright 高才国际教育集团
Study Program: based on AICPA CP
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