安永审计流程课件

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1、Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,AABS Global Learning,!,#,*,E&Y GAM:Road Map,Client Needs and Expectations/Our Responsibilities/Professional Standards,Value/Knowledge/Teamwork,Establish,Engagement Objectives,Understan

2、d Business and,Establish Audit,Strategy,Perform,Audit,Procedures,Conclude the Audit and Assess Performance,9,15,Perform,Analytical,and Data Analysis,Procedures,10,Perform,Tests of,Details,11,Perform,General,Audit,Procedures,14,12,Conclude,the Audit,Assess,Our,Performance,Co-Develop,Client,Expectatio

3、ns,1,2,Identify and,Orient the,Audit Team,INHERENT RISK,Perform,Tests of Controls,7,Understand the,Business,3,4,5,5,Business,6,CONTROL RISK,Assess Internal Control at the Entity Level and the Risk of Fraud,Understand and Evaluate Significant Processes and Related Controls,Develop the,Preliminary Aud

4、it Strategy,13,Assess,Client,Satisfaction,Combined Risk Assessment,Value Observations,Perform,Risk Assessments and,Customize,Audit,Solutions,8,Develop the,Preliminary Audit Strategy,Potential Client,Deliverables,Performance Support,Inputs,Outputs,Activity 1:Co-Develop Client Expectations,1.1 Develop

5、 an understanding of the clients needs and expectations with respect to how we deliver our audit and other business services with the clients key decision maker(s)and other key executives.,1.2 Develop,in conjunction with the key decision maker(s),a value scorecard,based on the clients needs and expe

6、ctations,desired deliverables,and the measurement criteria that were agreed upon,1.3 Communicate and agree with the key decision maker(s)(and,where appropriate,the audit committee or its equivalent)our understanding of its needs and expectations and our related responsibilities.Continue throughout t

7、he audit,to communicate our value deliverables and compare those deliverables to the agreed upon measurement criteria.,Co-Develop,Client,Expectations,1,Value Observation/ML items,Engagement Letter,Summary of co-developed expectations,(client service communication),Summary of client relationship,expe

8、ctations and service delivery needs,and expectations,Our action plan,High level understanding of business,goals,objectives and strategies,CSFs,Value scorecard components,(measurements),Record effect of business and financial,statement risks on significant accounts,and,their related financial stateme

9、nt assertions,in our Combined Risk Assessment(Inherent Risk,Control Risk items),Audit Planning Presentation Template,Co-Develop Expectations Template(Value Scorecard),Service Charter,BEAT/SWOT,Other forms&templates,EY/AWS,GDA,Procedures,Knowledge Resources,Audit Team,Relationship expectations,Servic

10、e delivery needs and expectations,Mission statement,Business goals,objectives and strategies,E&Y GAM Database,GAAIT,Press releases,Market information,economic trends,Industry and business knowledge,Analyst reports/industry journals,Output from prior year audit,Team knowledge from discussions with,cl

11、ient personnel,Information regarding changes in,standards,policies and regulations,Other Documentation,Client,2,Potential Client,Deliverables,Outputs,Inputs,Activity 2:Identify and Orient the Audit Team,2.1 Identify the key engagement roles,consider each engagement team members skills in order to as

12、sign the team members to specific roles,identify and address additional resource needs(if any),and gain the commitment of the team members to their assigned roles.,2.2 Discuss our understanding of the clients needs and expectations,value measurement criteria,and deliverables agreed upon with the cli

13、ents key decision maker(s)with the engagement team members who were not involved in that process.,2.3 Develop the teams goals and objectives,and discuss how the team will work together,the specific observable behaviors that team members are to demonstrate,and the ground rules for conduct,accountabil

14、ity,and respect among the team members.,2.4 Develop plans for timely,direct executive participation in the performance of the audit.,Identify and,Orient the,Audit Team,2,Engagement Team Database,Area Assignment and Review,Responsibilities Template,Automated Time Control Template,Other forms&template

15、s,EY/AWS,GDA,Client communication of who,is part of the team together with,assigned roles,Summary of:,Team goals and objectives,Each team members key responsibilities:,Role,Audit areas,Work products and deliverables,Procedures,Audit Team,E&Y GAM Database,HR Database(skills,availability,etc.),Output

16、from prior year audit,Output from current year:,Activity 1(client relationship expectations,and service delivery needs and expectations),Knowledge of team roles,Knowledge of team members skills,Team members development objectives,Knowledge Resources,Other Documentation,Performance Support,3,Potential Client,Deliverables,Inputs,Outputs,Global Benchmarking Browser,Analytical tools,Value chain and process models,Understand the Business Template,Understand Critical Business Processes T.,BEAT/SWOT/Ot