AUDIT PLANNING PROCESS
The audit planning process can be divided into the following three phases: 1) starting the project, 2)
preliminary survey (planning the audit and conducting risk assessment), and 3) developing the audit
program. These steps are followed by fieldwork and reporting.
所謂審計(jì)計(jì)劃(Audit Plan),是指注冊(cè)會(huì)計(jì)師為了完成各項(xiàng)審計(jì)業(yè)務(wù),達(dá)到預(yù)期的審計(jì)目標(biāo),在具體執(zhí)行審計(jì)程序之前編制的工作計(jì)劃。審計(jì)計(jì)劃通??煞譃閷徲?jì)計(jì)劃和具體審計(jì)計(jì)劃兩部分?! 徲?jì)計(jì)劃的類型1、總體審計(jì)計(jì)劃 總體審計(jì)計(jì)劃是對(duì)審計(jì)的預(yù)期范圍和實(shí)施方式所做的規(guī)劃,是注冊(cè)會(huì)計(jì)師從接受審計(jì)委托到出具審計(jì)整個(gè)過(guò)程基本工作內(nèi)容的綜合計(jì)劃。 總體審計(jì)計(jì)劃的基本內(nèi)容包括:(1)被審計(jì)單位的基本情況。(2)審計(jì)目的、審計(jì)范圍及審計(jì)策略。(3)重要會(huì)計(jì)問(wèn)題及重點(diǎn)審計(jì)領(lǐng)域。(4)審計(jì)工作進(jìn)度及時(shí)間、費(fèi)用預(yù)算。時(shí)間、費(fèi)用在新準(zhǔn)則里換了個(gè)新名詞叫審計(jì)資源,注冊(cè)會(huì)計(jì)師必須明白審計(jì)資源是多少?如何分配這些審計(jì)資源?審計(jì)資源還包括審計(jì)人員。(5)審計(jì)小組組成及人員分工。(6)審計(jì)重要性的確定及風(fēng)險(xiǎn)的評(píng)估。審計(jì)風(fēng)險(xiǎn)包括客觀風(fēng)險(xiǎn)和主觀風(fēng)險(xiǎn)。這里說(shuō)的是客觀風(fēng)險(xiǎn)??陀^風(fēng)險(xiǎn)與審計(jì)證據(jù)數(shù)量同向變動(dòng)。
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