理解客户业务与环境重要性及审计策略制定.pdfVIP

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Answers

1(a)(i)Briefingnotes

To:AuditJuniors

From:Auditmanager

Subject:Understandingaclient’sbusinessandenvironment

Introduction

Gaininganunderstandingofthebusinessofaclient,andtheenvironmentinwhichitoperatesisa

crucialpartoftheauditnningprocess.ISA315IdentifyingandAssessingtheRisksof

MaterialMisstatementThroughUnderstandingTheEntityandItsEnvironment(redrafted)

providesguidanceonthismatter.Theissueisthattheauditormusthaveathor