Audit Planning and Analytical Procedures(英文版)(ppt 57页)
Audit Planning and Analytical Procedures(英文版)(ppt 57页)内容简介
Audit Planning and Analytical Procedures(英文版)内容提要:
The Pre Engagement Arrangements:
Client acceptance and retention
Talking with predecessor
Engagement letters
Engagement team
Time budget
Evaluate the Acceptance or Retention of a Client.
Obtain financial information- prepared by client, annual reports, SEC reports, reports to regulatory agencies, and interim reports.
Inquire to client's banker, legal council, underwriter and others.
Contact predecessor auditor for disagreements with client, client integrity.
Determine need for special skills or unusual risk related to client.
Review independence relationship to client.
..............................
The Pre Engagement Arrangements:
Client acceptance and retention
Talking with predecessor
Engagement letters
Engagement team
Time budget
Evaluate the Acceptance or Retention of a Client.
Obtain financial information- prepared by client, annual reports, SEC reports, reports to regulatory agencies, and interim reports.
Inquire to client's banker, legal council, underwriter and others.
Contact predecessor auditor for disagreements with client, client integrity.
Determine need for special skills or unusual risk related to client.
Review independence relationship to client.
..............................
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