cfa auditing attestation engagement planning

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1、Copyright高才国际教育集团CPAExamReview–CPAExamReview–AAuditing&Attestationuditing&AttestationPartIIModule1:EngagementPlanningPartIIModule1:EngagementPlanningCopyright高才国际教育集团AuditDiagramPlanAuditObtainUnderstandingofClientandItsEnvironmentIncludingInternalControlAssessRisksofMisstat

2、ementandDesignFurtherTestsPerformTestsofControlsPerformSubstantiveProceduresCompletetheAuditIssueAuditReport2Copyright高才国际教育集团StudyProgram:basedonAICPACPAExamContentSpecificationOutline.A.BasicConcepts1.FinancialStatementAssertions2.AuditRisk3.Materiality4.ErrorsandFraud5.Il

3、legalActsModule1:EngagementPlanning&AccessingRisks3Copyright高才国际教育集团StudyProgram:basedonAICPACPAExamContentSpecificationOutline.B.AuditPlanning1.CommunicatewithPredecessorAuditors(priortoengagementacceptance)2.EstablishingandUnderstandingwiththeClient(EngagementLetters)3.Pre

4、liminaryEngagementActivities4.DevelopanOverallStrategy5.TheAuditPlan6.AuditPrograms7.TimingofAuditProceduresModule1:EngagementPlanning&AccessingRisks4Copyright高才国际教育集团StudyProgram:basedonAICPACPAExamContentSpecificationOutline.C.ObtainanUnderstandingoftheEntityandItsEnvironm

5、ent1.CommunicatewithPredecessorAuditors(subsequenttoengagementacceptance)2.PerformAnalyticalProcedures3.ConsiderInternalControl4.SupervisionRequirementsModule1:EngagementPlanning&AccessingRisks5Copyright高才国际教育集团StudyProgram:basedonAICPACPAExamContentSpecificationOutline.D.Ac

6、cesstheRisksofMaterialMisstatementandDesignFurtherAuditProceduresModule1:EngagementPlanning&AccessingRisks6Copyright高才国际教育集团StudyProgramE.OtherResponsibilities1.GeneralAttestation2.Audit3.CompilationandReview4.ProspectiveFinancialStatements5.QualityControl6.PublicCompanyAcco

7、untingOversightBoardRequirementsModule1:EngagementPlanning&AccessingRisks7Copyright高才国际教育集团StudyProgramPertainingSASStandards110ResponsibilitiesandFunctionsoftheIndependentAuditors150GenerallyAcceptedAuditingStandards161RelationshipofGenerallyAcceptedAuditingStandardstoQuali

8、tyControlStandards201NatureoftheGeneralStandards210TrainingandProficiencyof