[财务管理]德勤审计流程图培训

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1、ProcessFlowDiagramsMay30,2012BillPlattSandyHerrygersRichHerlinLaraAbrashKellyRauAdministrativeItemsNoCPEprovidedReplayandslideswillbeavailableonDeloitteAuditPlusSummarizeU.S.AAMrequirementsrelatedtoprocessflowdiagramsDescribeimplementationandsupporttoolsDiscussconsiderationsforengagementeconomicsUnd

2、erstandprocessflowrelatedlearninginresponsetopolicyandguidanceWebcastobjectivesPolicyandGuidancePCAOBAS5.34UnderstandlikelysourcesofmisstatementFlowsoftransactionsRisksofMaterialMisstatementInternalControlsPCAOBAS12.28InformationSystemRelevanttoFinancialReportingInformationsystemsBusinessprocesses

3、PCAOBAS12.29UnderstandingofhowITaffectsthecompany'sflowoftransactionsRelevantAuditingStandardsNewU.S.AAMPolicyAppliesto:AuditsperformedinaccordancewiththestandardsofthePCAOB–integratedandnon-integratedauditsIntegratedauditsperformedinaccordancewiththestandardsoftheAICPARequirement(U.S.AAM2440.11a):

4、…weshalldocumentourunderstandingoftheflowsoftransactionsusingprocessflowdiagramstosupplementnarrativesorotherdocumentationrelatedto:-Accountsordisclosuresforwhichwehaveidentifiedasignificantrisk-Revenueaccountsidentifiedasmaterialtothefinancialstatements.AdditionalguidanceinU.S.AAM2440.11bEffectivef

5、orauditperiodsbeginningonorafterDecember15,2011ProcessflowdiagrambenefitsAlreadyexistsTobecreatedNarrativesROMMsWalkthroughsProcessflowdiagramsImprovedriskassessment&understandingIdentificationofnewrisksIdentificationofcontrolgapsIdentificationofrelevantIPEImprovedunderstandingdocumentationImplemen

6、tationandSupportGuidetoDevelopingProcessFlowDiagramsChapter1:IntroductiontoDevelopingProcessFlowDiagramsChapter2:AssessProcessFlowDiagramStrategyChapter3:LeverageOurUnderstandingoftheEntityChapter4:DevelopDiagramsChapter5:ValidateOurUnderstandingGuidetoDevelopingProcessFlowDiagramsChapter1:Introduct

7、iontoDevelopingProcessFlowDiagramsChapter2:AssessProcessFlowDiagramStrategyCHAPTER3:LEVERAGEOURUNDERSTANDINGOFTHEENTITYPrior-YearKnowledgeandDocumentationEntity-PreparedDocumentationWalkthroughConside