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CHAPTER 5 OVERVIEW OF THE AUDIT PROCESS Fall  2007 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Overview of the Audit Process ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Understand the Entity and Its Environment ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Anticipate Misstatements and Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object]
Anticipate Misstatements and Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Transaction Audit Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Balance Audit Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object]
Disclosure Audit Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object]
Plan Audit: Nature of Tests ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Analytical Procedures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Plan Audit: Timing of Tests ,[object Object],[object Object]
Plan Audit: Extent of Tests ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Plan Audit: Staffing of Tests ,[object Object]
Plan Audit:  The Audit Risk Model ,[object Object],[object Object]
The Audit Risk Model ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Audit Risk Model ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Risk Analysis: Example 1 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Risk Analysis: Example 2 ,[object Object],[object Object],[object Object],[object Object],[object Object]

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