审计过程之风险评估过程分析 .pptx

第八章 审计过程—风险评估过程;第八章 目录;风险基础审计概述;财务报表审计的目标和一般原则;合理保证的意义;风险基础审计方式;Business risk-based auditing;基本特征;Four critical components of risk ;证据构架工具;Top-down approach;例子;图表9-1 基本流程 ;Risk-based approach to auditing;COSO defines ERM as a ;Understanding ERM Process -1;复核企业的报酬政策以观察其是否符合企业的风险政策 复核风险管理的文件等;If;If;Key Business Processes ;Business Risk;Business Risk;Sources of Information;Sources of Information;Developing Expectations;Sources of data commonly used ;These expectations should be;Techniques commonly used ;;Examples of key performance indicators  ;Residual risk ;Linkage to direct tests of account balances ;The auditor is required to assess the appropriateness of the accounting methods used by management Guidelines to evaluate appropriateness include: Representational faithfulness - does the accounting reflect the economic substance of the transactions Consistency of application of GAAP Accounting estimates - based on proven models, reconciled to actual results, based on valid economic reasons? ;Managing Detection Audit Risk ;签约风险管理;审计业务约定书;1136 Tenants’ corporation vs. Rothenberg case ;1136 Tenants’ Corporation ;Lessons;Engagement Risk ;综合考虑;Factors Affect;Corporate Governance;The key factors an auditor will analyze ;Why the financial health;Economic Prospects ;签约管理信息;Why? To identify client’s reasons for an audit Competency of the prior auditor Hunting for opinion Prior CPA left the client because of illegal acts. Support beginning balances What if not sure about the beginning balance?;Procedures of predecessor and successor auditor communication;Audit Committee;Are we independent? Are we technically competent? Is client reputable? client lacking integrity - financially unstable client client unable to pay audit fees - Why do they want us?; - training and overall experience - industry and client experience - supervision - need for specialists;Components of Engagement Letter;审计风险管理;审计风险概述;What is audit risk?;审计风险的要素;Inherent Risk;Control Risk;控制风险的特点;Samp