auditing engagement acceptance planning and risk assessment

《auditing engagement acceptance planning and risk assessment》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、III.1,!1IAUDITING3EngagementAcceptance,Planning,andRiskAssessment1.Engagementacceptanceandunderstandingtheassignment..........................................................................32.Planningandsupervision...........................................

2、................93.Auditrisk214.Fraudrisk..255.Understandingtheentityanditsenvironment406.Internalcontrol467.Respondingtotheassessedriskofmaterialmisstatement648.Classquestions77NOTETOAUDITINGSTUDENTSBeckerProfessionalEducationiscommittedtokeepingyouup-to-da

3、tewiththemostrecenteffectsofchangesinauditrulesandregulations.Aswewenttopress,thePublicCompanyAccountingOversightBoard(PCAOS)adoptedeight(8)auditingstandards(ASNo.8throughNo.15)relatingtotheauditor'sassessmentotandresponseto,riskinanaudit.Thenewstandardsaddr

4、essauditproceduresperformedthroughouttheaudit,fromtheinitialplanningstagesthroughtheevaluationoftheauditresults.PendingapublicexposureperiodandformalapprovalbytheSecuritiesandExchangeCommission(SEC),thenewstandardswilllikelybeeffectiveforauditsoffiscalperiod

5、sbeginningonorafterDecember15,2010.Ingeneral,newstandardsbecomeeligibleforinclusionontheCPAExaminationsix(6)monthsaftertheireffectivedate.Usingthiscriteria,theearliestdatethenewPCAOBstandardscouldbecomeavailablefortestingwouldbethethirdquarterof2011.Intheeve

6、ntthesenewstandardsdobecometestableinthethirdorfourthquarterof2011,wewillnotifyourstudentsandprovideinstructionsforaccessingtheupdatedcontentforthislecture.PleasebesuretochecktheAuditingCourseUpdatespostedontheBeckerKnowledgebasesite(www.beckercpa.com/knowle

7、dgebase).Youcansubscribetoautomatice-mailnotificationsofupdatesbyclickingonthe"NotifyMe"buttonontheCourseUpdatespage.Auditing3BeckerProfessionalEducationICPAExamReviewNOTESA3-2©2010DeVry/6eckerEducationalDevelopmentCorp.Aillight~reservedBeckerProfessionalEdu

8、cationICPA[x