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L10 Notes_Part_1 - and Audit Program Arens Elder Beasley 6...

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Planning Phase 1. Accept Client & initial planning 2. Understand the client’s business and industry 3. Assess Client business risk 5. Set Materiality and Acceptable Audit Risk 4. Preliminary Analytical Procedures 6. Develop Overall Audit Plan
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Unformatted text preview: and Audit Program Arens, Elder Beasley 6. Assess fraud risk Management Assertions Audit Conclusions Audit Evidence Audit Procedures Audit Objectives Conceptual Model of the Audit Process W.R. Knechel...
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