审计学：一种整合方法-第12版-英文版Chapter09.pptVIP

Materiality and Risk Chapter 9 Learning Objective 1 Apply the concept of materiality to the audit. Materiality Materiality Steps in Applying Materiality Steps in Applying Materiality Learning Objective 2 Make a preliminary judgment about what amounts to consider material. Set Preliminary Judgment About Materiality Factors Affecting Judgment Guidelines Learning Objective 3 Allocate preliminary materiality to segments of the audit during planning. Allocate Preliminary Judgment About Materiality to Segments Learning Objective 4 Use materiality to evaluate audit findings. Estimated Total Misstatement and Preliminary Judgment Estimated Total Misstatement and Preliminary Judgment Learning Objective 5 Define risk in auditing. Risk Risk and Evidence Illustration of Differing Evidence Among Cycles Illustration of Differing Evidence Among Cycles Learning Objective 6 Describe the audit risk model and its components. Audit Risk Model for Planning Learning Objective 7 Consider the impact of engagement risk on acceptable audit risk. Impact of Engagement Risk on Acceptable Audit Risk Factors Affecting Acceptable Audit Risk Methods Practitioners Use to Assess Acceptable Audit Risk Methods Practitioners Use to Assess Acceptable Audit Risk Learning Objective 8 Consider the impact of several factors on the assessment of inherent risk. Factors Affecting Inherent Risk Learning Objective 9 Discuss the relationship of risks to audit evidence. Relationship of Factors Influencing Risks to Risks and Risks to Planned Evidence Relationship of Factors Influencing Risks to Risks and Risks to Planned Evidence Audit Risk for Segments Tolerable Misstatement, Risks,and Balance-related Audit Objectives Measurement Limitations Relationships of Risk to Evidence Tests of Details of Balances Evidence Planning Worksheet Learning Objective 10 Discuss how materiality and risk are related and integrated into the audit process. Relationship of Tolerable Misstatement and Risks toPlanned Evidence Audit Ri