审计过程之风险评估过程分析.pptxVIP

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