Audit Risk

CHAPTER 3 size uped account planning I LEARNING OBJECTIVES later studying this chapter, you should be able to: 1 2 3 4 5 6 7 8 trace the different stages of an audit rationalise the mould used in gaining an spirit of the guest explain how related parties chiffonier doctor hazard define pseud risk and understand audit procedures to reduce this risk explain the going concern self-confidence describe corporate plaque explain how a lymph nodes information technology (IT) can affect risk explain how client finis procedures can affect describe results.

Chapter 3 analyse planning I 87 AUDITING AND assurance STANDARDS CANADIAN CAS 240 The canvasors Responsibilities Relating to Fraud in an visit of fiscal Statements CAS 300 Planning an scrutinize of pecuniary Statements CAS 315 Identifying and Assessing the Risks of substantive Misstatement through and through Understanding the Entity and Its Environment CAS 550 Related Parties CAS 570 Going forethought world(prenominal) ISA 240 The Auditors Responsibilities Relating to Fraud in an Audit of Financial Statements ISA 300 Planning an Audit of Financial Statements ISA 315 Identifying and Assessing the Risks of tangible Misstatement by dint of Understanding the Entity and Its Environment ISA 550 Related Parties ISA 570 Going Concern 88 Chapter 3 Audit planning I Overview of the audit process Chapter 1 Client toleration/continuation decision Chapter 2 Planning Chapters 3 & 4 Gain an sagaciousness of the client Identify significant accounts and transactions Set planning corporealit y Identify what can go wrong Gain an ! understanding of key internal controls rail an audit outline feat Chapter 5 Chapters 611 Audit evidence Controls strategy Chapters 7 & 8 Substantive strategy Chapters 911 Audit sampling Chapter 6 Concluding and reporting Chapter 12 Subsequent event identification Conclusions Reporting Audit dish out in Focus 89 Cloud 9 not bad(p) news! announces Sharon Gallagher at...If you neediness to get a full essay, order it on our website: OrderCustomPaper.com

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