审计学：一种整合方法-阿伦斯-英文版-第12版-课后答案-Chapter-9-Solutions-Manual.docVIP

9-34 (Continued) 9- PAGE 1 SEQ CHAPTER \h \r 1Chapter 9 Materiality and Risk Review Questions 9-1 The planning phases 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 and inherent risk, understand internal control and assess control risk, gather information to assess fraud risk, and develop overall audit plan and audit program. Evaluation of materiality is part of phase five. Risk assessment is part of phase three (client busi