审计学
Chapter 6-10
发布时间: 2009-08-12   浏览次数: 328

 

Chapter 6: Audit Responsibilities and Objectives
Objectives
After studying this chapter, you should be able to:
  1. Explain the objective of conducting an audit of financial statements.
  2. Distinguish management's responsibilities for preparing financial statements from the auditor's responsibilities for verifying those financial statements.
  3. Explain the auditor's responsibility for discovering material misstatements.
  4. Classify transactions and account balances into financial statement cycles and identify benefits of a cycle approach to segmenting the audit.
  5. Describe why the auditor obtains a combination of assurance by auditing classes of transactions and ending balances in accounts.
  6. Distinguish among the five categories of management assertions about financial information.
  7. Link the six general transaction-related audit objectives to the five management assertions.
  8. Link the nine general balance-related audit objectives to the five management assertions.
  9. Explain the relationship between audit objectives and the accumulation of audit evidence.
 
Chapter 7: Audit Evidence
Objectives
After studying this chapter, you should be able to:
  1. Contrast audit evidence with evidence used by other professions.
  2. Identify the four audit evidence decisions that are needed to create an audit program.
  3. Specify the characteristics that determine the persuasiveness of evidence.
  4. Identify and apply the seven types of evidence used in auditing.
  5. State the purposes of analytical procedures and the timing of each purpose.
  6. Select the most appropriate analytical procedure from among the five major types.
  7. Explain the benefits of using statistical techniques and computer software for analytical procedures.
 
Chapter 8: Audit Planning and Documentation
Objectives
After studying this chapter, you should be able to:
  1. Discuss why adequate audit planning is essential.
  2. Preplan the audit.
  3. Obtain appropriate background information about an audit client.
  4. Obtain information about an audit client's legal obligations.
  5. Discuss the nature and purposes of preliminary analytical procedures.
  6. Understand the purposes of audit working papers.
  7. Prepare organized audit working papers.
 
Chapter 9: Materiality and Risk
Objectives
After studying this chapter, you should be able to:
  1. Apply the concept of materiality to the audit.
  2. Make a preliminary judgment about what amounts to consider material.
  3. Allocate preliminary materiality to segments of the audit during planning.
  4. Use materiality to evaluate audit findings.
  5. Define risk in auditing.
  6. Describe the audit risk model and its components.
  7. Consider the impact of business risk on acceptable audit risk.
  8. Consider the impact of several factors on the assessment of inherent risk.
  9. Discuss risk for segments and measurement difficulties.
  10. Discuss how materiality and risk are related and integrated into the audit process.
 
Chapter 10: Internal Control and Control Risk
Objectives
After studying this chapter, you should be able to:
  1. Contrast management's need for internal control with the auditor's need to consider internal control when designing an audit.
  2. Explain the five components of internal control.
  3. Explain methods used to obtain an understanding of internal control.
  4. Assess control risk by linking strengths and weaknesses of internal control to transaction-related audit objectives.
  5. Describe the process of designing and performing tests of controls.