Planning in an assurance engagement思维导图
保证业务中的计划介绍
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Planning in an assurance engagement思维导图模板大纲
Related steps
Plan
Determine engagement objectives and scope
Reasons for Conducting an Engagement
Establishing Engagement Objectives
Scope of the engagement
Boundaries of the process.
In-scope versus out-of-scope locations.
Subprocesses.
Components.
Time frame.
Expected Outcomes and Deliverables
Potential outcomes of the tests to be performed
Auditee expectations regarding engagement communications.
Understand the auditee
Determine Auditee Objectives
Gathering Information
Types and Sources of Relevant Information
If available documentation is not sufficiently comprehensive
Ask the individuals involved in the process questions
Analytical Procedures
Reviewing
Evaluating existing information,
Data Analysis Using Computer-Assisted Audit Techniques (CAATs)
Entity-Level Controls Analysis
Documenting the Process Flow
Flowcharts
High-level flowcharts.
Detailed flowcharts.
Narrative memoranda.
Identifying Key Performance Indicators
Relevant
Measurable
Available
Aligned with key objectives of the business and process.
Articulated to the people involved
Evaluating Process-Level Fraud Risks
Identify potential fraud scenarios.
Understand potential fraud impact.
Determine whether to test for specific fraud risks.
Identify and assess risks
Identifying Process-Level Risk Scenarios
Defining Process-Level Risks
Evaluating the Impact and Likelihood of Risks
Understanding Management’s Risk Tolerance
Identify Key Controls
Evaluate the adequacy of control design
Create a test plan
Determine controls
Develop an approach for testing
Document judgments
Allocate resources to the engagement
Estimating, or budgeting the resources
Allocating the appropriate human resources
Scheduling
Perform
Communicate
Relevant guidelines
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