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27十月2022战略系统审计22十月2022战略系统审计1Scoping:FormingaPointofViewPerformcompanyandindustryanalyticalproceduresResearchandanalyzeexternalcommunicationsPartnersconnectwithstaffmembersDocumenttheteam’sunderstandingofthebusinessKnowledgebrokertocaptureandshareindustryinformationFormapointofviewontherisksthatmanagement
shouldbeconcernedabout2Scoping:FormingaPointofVScoping:
BusinessAnalysisFramework3Scoping:
BusinessAnalysisF44StrategicAnalysis
Understandtheclient’sstrategicadvantage5StrategicAnalysis
Understand6677RiskAssessmentUnderstandtherisksthatthreatenattainmentoftheclient’sbusinessobjectives“Theprimarygoalofmanagementcontrolistoensurethatriskmonitoringandcontrolactivitiesarealignedproperlywithoverallstrategicobjectives”p.35StrategicrisksProcessrisks8RiskAssessment8Scoping:
RiskAssessment–KeyRisks
KeyRiskWeidentifyauditriskthroughunderstandingtheentity’sbusinessobjectivesandrelatedrisks.Business
RisksAudit
Risks
KeyRisk
KeyRisk
KeyRisk
KeyRiskKeyrisksarethoseconditionsorfactorswithinanauditthat,inthejudgmentoftheauditor,giverisetoagreaterriskofmaterialfinancialmisstatementorothermattersresultingintheissuanceofaninappropriateauditreport.
9Scoping:
RiskAssessment–KeyScoping:AnalyticalProceduresHighLevelUnderstandthebusinessIdentifyareasofriskDisaggregatedAccountLevelDeterminethenature,timing&extentoftestingExternalbenchmarkingtopeers,markettrendsLookingforanomalies,areasofriskUseofextensiveknowledgemanagementtoolsavailable10Scoping:AnalyticalProceduresBusinessProcessAnalysis
UnderstandthekeyprocessesandrelatedcompetenciesneededtorealizestrategicadvantageProcessdrivencompetitionMeasureandbenchmarkprocessperformanceDocumentunderstandingoftheclient’sabilitytocreatevalueandgeneratefuturecashflowsusingaclientbusinessmodel,processanalyses,keyperformanceindicators,andabusinessriskprofile11BusinessProcessAnalysis
UndeBusinessRisksrelatedtoachievingObjectives………………BusinessProcessACompletenessAccuracyValidityRestrictedAccessBusinessProcessBCompletenessAccuracyValidityRestrictedAccessBusinessProcessCCompletenessAccuracyValidityRestrictedAccessAccountBalancesandTransactionsAccountBalancesandTransactionsGeneralComputerControlsAccountBalancesandTransactionsConnectingtheDots…BusinessObjectivesFinancialStatementAssertions/
AuditObjectivesClassesofTransactionsOccurrenceCompletenessAccuracyCutoffClassificationAccountBalancesRights&ObligationsExistenceCompletenessAccuracy/ValuationPresentation&DisclosureOccurrence/R&OCompletenessUnderstandabilityAccuracy/Valuation12BusinessBusinessProcessABus1313Assessimplicationsforbusinessandaudit
Isriskidentificationcomplete?Aretheyprioritizedproperly?Aretherecontrolstominimizeriskstoacceptablelevel?Doaccountingchoicesanddisclosuresadequatelyreflectuncontrolledrisks?Groupsresidualbusinessriskbyfinancialstatementassertion14AssessimplicationsforbusineScopingTranslatedintoAuditStrategyWherecontrolsoversignificantaccountbalancesorclassesoftransactionarenotaligned,wewillneedtoperformsubstantivetestsofdetails.StakeholdersRisksControlsAlignmentBusinessObjectives15ScopingTranslatedintoAuditBusinessMeasurement
UsethecomprehensivebusinessknowledgedecisionframetodevelopexpectationsaboutkeyassertionsembodiedintheoverallfinancialstatementsComparereportedfinancialresulttoexpectationsanddesignadditionalaudittestworktoaddressanygapsbetweenexpectationsandreportedresultsTransactionbasedauditingproceduresareappliedtonon-routinetransactionsandnon-routineandhighlyjudgmentalaccountingestimates(p.36).ComputeraudittechniquesfilterroutinetransactionsforunusualitemsAdditionaltestworkisperformedwheninterrelatedfinancialandNonfinancialperformancemeasuresareinconsistentandwhenkeyfinancial-statementassertionsarenotconsistentwiththeauditor’sunderstandingoftheorganization’sstrategic-systemsdynamicQualityofearningsareassessedProcessperformanceevaluatedonCycletimeProcessqualityProcesscost16BusinessMeasurement
UsethecScoping:AuditTeamofSpecialistsOurbestteamsuseourspecialistcapabilitiestohelpinformingapointofview.StakeholdersBusinessObjectivesFinancialRiskBusinessProcessEnterprise-wideRiskSystems&TechnologyEnergyTradingRiskBusinessResilienceProjectManagementInternalAuditSecurityDataRiskRegulatory/CompliancePerformanceImprovementTreasuryRisksControlsAlignmentComputer-AssistedAuditTechniquesFraud17Scoping:AuditTeamofSpecialAuditComfortCycle4KeyQuestionsWhatdoesmanagementneedtogetcomforton?Market
OverviewStrategyValue
Creating
ActivitiesFinancial
PerformanceOTHERAUDITPROCEDURESFINANCIALSTATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCEASSESSMENTSUBSTANTIVEAUDITEVIDENCEMAINLYSUBSTANTIVEANALYTICALPROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLYTESTS
OFDETAILSHowdoesmanagementgetcomfort?Aretheyentitledtothatcomfort?Canweauditthatcomfort?18AuditComfortCycle4KeyQuest“TakingStock”:Real-TimeLinkageintheIterativeProcessShareteammembers’cumulativeknowledgeUpdateriskidentificationandassessmentConsidertheauditcomfortgainedtodate,byauditassertionAnswer:“Dowehaveenoughcomfort?”Answer:“Whatdowedonext?”19“TakingStock”:Real-TimeLinkSubstantiveAuditEvidenceMarket
OverviewStrategyValue
Creating
ActivitiesFinancial
PerformanceOTHERAUDITPROCEDURESFINANCIALSTATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCEASSESSMENTSUBSTANTIVEAUDITEVIDENCEMAINLYSUBSTANTIVEANALYTICALPROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLYTESTS
OFDETAILS20SubstantiveAuditEvidenceMarkAssuranceHierarchyWillweobtainauditassurancefromtestsofcontrols?Testcontrols.Nofurthertestingrequired.Canweobtainauditassurancefromsubstantiveanalyticalprocedures?Performsubstantiveanalyticalprocedures.Performtestsofdetails.Doweneedadditionalauditassurance?NoYesNoNoYesYes21AssuranceHierarchyWillweobtOtherAuditProceduresMarket
OverviewStrategyValue
Creating
ActivitiesFinancial
PerformanceOTHERAUDITPROCEDURESFINANCIALSTATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCEASSESSMENTSUBSTANTIVEAUDITEVIDENCEMAINLYSUBSTANTIVEANALYTICALPROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLYTESTS
OFDETAILS22OtherAuditProceduresMarketOOtherAuditProcedures:
MoreConnectingtheDotsLinkmanagementinformationtofinancialstatementsReviewadjustmentsnecessarytoreconcilemanagementinformationtothefinancialstatementsReviewnon-standardjournalentriesandotheradjustmentstoascertainwhetherentriesmaybeindicativeoffraudbasedupontheriskofmanagementoverrideoncontrolsPerformongoinganalyticalprocedures,includingupdatinganalyticalproceduresrelatedtorevenue23OtherAuditProcedures:
More27十月2022战略系统审计22十月2022战略系统审计24Scoping:FormingaPointofViewPerformcompanyandindustryanalyticalproceduresResearchandanalyzeexternalcommunicationsPartnersconnectwithstaffmembersDocumenttheteam’sunderstandingofthebusinessKnowledgebrokertocaptureandshareindustryinformationFormapointofviewontherisksthatmanagement
shouldbeconcernedabout25Scoping:FormingaPointofVScoping:
BusinessAnalysisFramework26Scoping:
BusinessAnalysisF274StrategicAnalysis
Understandtheclient’sstrategicadvantage28StrategicAnalysis
Understand296307RiskAssessmentUnderstandtherisksthatthreatenattainmentoftheclient’sbusinessobjectives“Theprimarygoalofmanagementcontrolistoensurethatriskmonitoringandcontrolactivitiesarealignedproperlywithoverallstrategicobjectives”p.35StrategicrisksProcessrisks31RiskAssessment8Scoping:
RiskAssessment–KeyRisks
KeyRiskWeidentifyauditriskthroughunderstandingtheentity’sbusinessobjectivesandrelatedrisks.Business
RisksAudit
Risks
KeyRisk
KeyRisk
KeyRisk
KeyRiskKeyrisksarethoseconditionsorfactorswithinanauditthat,inthejudgmentoftheauditor,giverisetoagreaterriskofmaterialfinancialmisstatementorothermattersresultingintheissuanceofaninappropriateauditreport.
32Scoping:
RiskAssessment–KeyScoping:AnalyticalProceduresHighLevelUnderstandthebusinessIdentifyareasofriskDisaggregatedAccountLevelDeterminethenature,timing&extentoftestingExternalbenchmarkingtopeers,markettrendsLookingforanomalies,areasofriskUseofextensiveknowledgemanagementtoolsavailable33Scoping:AnalyticalProceduresBusinessProcessAnalysis
UnderstandthekeyprocessesandrelatedcompetenciesneededtorealizestrategicadvantageProcessdrivencompetitionMeasureandbenchmarkprocessperformanceDocumentunderstandingoftheclient’sabilitytocreatevalueandgeneratefuturecashflowsusingaclientbusinessmodel,processanalyses,keyperformanceindicators,andabusinessriskprofile34BusinessProcessAnalysis
UndeBusinessRisksrelatedtoachievingObjectives………………BusinessProcessACompletenessAccuracyValidityRestrictedAccessBusinessProcessBCompletenessAccuracyValidityRestrictedAccessBusinessProcessCCompletenessAccuracyValidityRestrictedAccessAccountBalancesandTransactionsAccountBalancesandTransactionsGeneralComputerControlsAccountBalancesandTransactionsConnectingtheDots…BusinessObjectivesFinancialStatementAssertions/
AuditObjectivesClassesofTransactionsOccurrenceCompletenessAccuracyCutoffClassificationAccountBalancesRights&ObligationsExistenceCompletenessAccuracy/ValuationPresentation&DisclosureOccurrence/R&OCompletenessUnderstandabilityAccuracy/Valuation35BusinessBusinessProcessABus3613Assessimplicationsforbusinessandaudit
Isriskidentificationcomplete?Aretheyprioritizedproperly?Aretherecontrolstominimizeriskstoacceptablelevel?Doaccountingchoicesanddisclosuresadequatelyreflectuncontrolledrisks?Groupsresidualbusinessriskbyfinancialstatementassertion37AssessimplicationsforbusineScopingTranslatedintoAuditStrategyWherecontrolsoversignificantaccountbalancesorclassesoftransactionarenotaligned,wewillneedtoperformsubstantivetestsofdetails.StakeholdersRisksControlsAlignmentBusinessObjectives38ScopingTranslatedintoAuditBusinessMeasurement
UsethecomprehensivebusinessknowledgedecisionframetodevelopexpectationsaboutkeyassertionsembodiedintheoverallfinancialstatementsComparereportedfinancialresulttoexpectationsanddesignadditionalaudittestworktoaddressanygapsbetweenexpectationsandreportedresultsTransactionbasedauditingproceduresareappliedtonon-routinetransactionsandnon-routineandhighlyjudgmentalaccountingestimates(p.36).ComputeraudittechniquesfilterroutinetransactionsforunusualitemsAdditionaltestworkisperformedwheninterrelatedfinancialandNonfinancialperformancemeasuresareinconsistentandwhenkeyfinancial-statementassertionsarenotconsistentwiththeauditor’sunderstandingoftheorganization’sstrategic-systemsdynamicQualityofearningsareassessedProcessperformanceevaluatedonCycletimeProcessqualityProcesscost39BusinessMeasurement
UsethecScoping:AuditTeamofSpecialistsOurbestteamsuseourspecialistcapabilitiestohelpinformingapointofview.StakeholdersBusinessObjectivesFinancialRiskBusinessProcessEnterprise-wideRiskSystems&TechnologyEnergyTradingRiskBusinessResilienceProjectManagementInternalAuditSecurityDataRiskRegulatory/CompliancePerformanceImprovementTreasuryRisksControlsAlignmentComputer-AssistedAuditTechniquesFraud40Scoping:AuditTeamofSpecialAuditComfortCycle4KeyQuestionsWhatdoesmanagementneedtogetcomforton?Market
OverviewStrategyValue
Creating
ActivitiesFinancial
PerformanceOTHERAUDITPROCEDURESFINANCIALSTATEMENTSCOMPLETIONACCEPTANCE/CONTINUANCEASSESSMENTSUBSTANTIVEAUDITEVIDENCEMAINLYSUBSTANTIVEANALYTICALPROCEDURESSIGNIFICANTCONTROLSCOMFORTNO/LIMITEDCONTROLSCOMFORTMAINLYTESTS
OFDETAILSHowdoesmanagementgetcomfort?Aretheyentitledtothatcomfort?Canweauditthatcomfort?41AuditComfortCycle4KeyQuest“TakingStock”:Real-TimeLinkageintheIterativeProcessShareteammembers’cumulativeknowledgeUpdateriskidentificationandassessmentConsidertheauditcomfortgainedtodate,byauditassertionAnswer:“Dowehaveenoughcomfort?”Answer:“Whatdowedonext?”42“TakingStock”:Real-TimeLinkSubstantiveAuditEvidenceMarket
OverviewStrategyValue
Creating
ActivitiesFinancial
PerformanceOTHERAUDITPROCEDURESFIN
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