y*****0
发帖数: 122 | 1 今天在做题时，关于audit planning遇到如下解释：
“ Determining whether necessary controls have been implemented is
done BEFORE planning the audit.”
我不是太明白为什么说了解内控是“before planning the audit”。
我一直认为Audit Planning从“ Obtain an Understanding of the Client and Its
Environment, Including Internal Control”就已经开始了。这样的话，上面的解释
就应该是“Determining whether necessary controls have been implemented is
INCLUDED in planning the audit.”
请问Audit Planning的起点是什么呢？谢谢！ | l****z
发帖数: 29846 | | y*****0
发帖数: 122 | 3 Hi，lczlcz,
真不好意思，我不是太明白您的意思。您能不能再说得详细一点？谢谢！！！
【在 l****z 的大作中提到】
: 是不是指客户的呢?
| l****z
发帖数: 29846 | 4 这个 Determining whether necessary controls have been implemented is
done BEFORE planning the audit 没有上下文,所以我是猜的.
我感觉是说我们做审计的在做planning的时候, 要看客户的的control是不是在审计前
就有了, 如果是为了应付审计刚刚出来的话,那样的control不是没有用嘛, 因为你审计
的东东是过去,不是将来.
【在 y*****0 的大作中提到】
: Hi，lczlcz,
: 真不好意思，我不是太明白您的意思。您能不能再说得详细一点？谢谢！！！
| y*****0
发帖数: 122 | | q****t
发帖数: 125 | 6 Without the determination of whether the controls have been implemented, you
can not really start audit planning.
The whole planning process, including the understanding of client etc., is
based on the determination that client's control have been implemented. In
reality, before the audit planning meeting (develop audit strategy),
auditors go out to client's and perform "walkthrough" of key control areas,
and conclude on whether controls have been implemented.
The exact starting point of audit p | C********5
发帖数: 1065 | 7 I think first step is to accept client and perform initial planning, then
understand the client's business and industry, assess client business risk .
.. | I****s
发帖数: 467 | 8 这个肯定不对了,接受客户前就要assess risk的, 不可能随便什么客户都接的.
.
【在 C********5 的大作中提到】
: I think first step is to accept client and perform initial planning, then
: understand the client's business and industry, assess client business risk .
: ..
| y*****0
发帖数: 122 | 9 Very helpful! Thanks for your explanation and advice!
you
,
【在 q****t 的大作中提到】
: Without the determination of whether the controls have been implemented, you
: can not really start audit planning.
: The whole planning process, including the understanding of client etc., is
: based on the determination that client's control have been implemented. In
: reality, before the audit planning meeting (develop audit strategy),
: auditors go out to client's and perform "walkthrough" of key control areas,
: and conclude on whether controls have been implemented.
: The exact starting point of audit p
|
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