資源描述：
《united states丶pwc material丶montgomery ;s auditing，twelfth edition chapter the audit process》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、UnitedStates丶PwCMaterial丶Montgomery'sAuditing，TwelfthEditionChapter6TheAuditProcessBrowseLocation:UnitedStatesPwCMaterialMontgomery'sAuditing,TwelfthEditionPart2:TheoryandConcepts窗體頂部窗體底部PART2:THEORYANDCONCEPTS6TheAuditProcess6.1ManagementAssertions,AuditObjectives,andA
2、uditingProcedures?6.2AuditEvidenceandAuditTests(a)TypesofEvidence(i)Inquiry(ii)Observation(iii)InspectionandCountingofAssets(iv)Confirmation(v)ExaminationofDocumentsandRecords(vi)Reperformance(vii)AnalyticalProcedures(b)CompetenceofEvidentialMatter(c)SufficiencyofEvidentialMatter(d)
3、TypesofAuditTests(e)AuditEvidenceDecisions6.3AuditRisk?(a)OverallAuditRisk(b)TheComponentsofAuditRisk(i)InherentRisk(ii)ControlRisk(iii)DetectionRisk(iv)SamplingRisk(v)NonsamplingRisk6.7><4Materiality?6.5TheStepsinanAudit(a)EngagementPlanningandManagement(b)ObtainingInformationAbout
4、theEntity(c)UnderstandingtheEntity'sInternalControl(d)AssessingControlRiskandDevelopingtheAuditStrategy(e)ConfirmingtheAssessmentofControlRiskbyPerformingTestsofControls(f)DevelopingtheSubstantiveTestAuditProgram(g)PerformingSubstantiveTests(h)CompletingtheAudit(i)Formulatingth
5、eAuditReportandCommunicatingFindingsMostoftheauditor'sworkinforminganopiniononfinancialstatementsconsistsofobtainingandevaluatingevidenceaboutmanagement'sassertionsthatareembodiedinthosestatements.Tobeabletoexpressanopiniononfinancialstatements,theauditordevelopsspecificau
6、ditobjectivesrelatedtothoseassertionsandthendesignsandperformsauditteststoobtainandevaluateevidenceaboutwhethertheobjectiveshavebeenachieved.Throughouttheprocess,theauditormustmakedecisionsaboutwhethertheevidenceobtainediscompetentandsufficientforformulatinganopinion.Thischapterexpl
7、orestheconceptsofauditobjectives,auditevidence,auditrisk,andmateriality,andpresentsanoverallframework,basedonthoseconcepts,forviewingtheauditprocess.Theframeworkconsistsofaseriesofsystematicstepsthatrepresentthevariousphasesoftheauditwork,asdeterminedbytheauditobjectivesandevidenced
8、ecisions,resultingi
