审计学：一种整合方法-阿伦斯-英文版-第12版-课后答案-Chapter-8-Solutions-Manual.docVIP

8-32 (Continued) 8- PAGE 1 SEQ CHAPTER \h \r 1Chapter 8 Audit Planning and Analytical Procedures Review Questions 8-1 There are three primary benefits from planning audits: it helps the auditor obtain sufficient appropriate evidence for the circumstances, helps keep audit costs reasonable, and helps avoid misunderstandings with the client. 8-2 Eight major steps in planning audits are: Accept client and perform initial planning Understand the client’s business and industry Assess client business risk Perform preliminary analytical procedures Set materiality, and assess acceptable audit risk an