Page 12 - Auditinf Electronic System

Phase 1: Accepting client:

1- evaluate client
2- Identify the reasons for the audit
3- Assigning the appropriate staff
4- Agree to the Fees assigned

Phase 4 : Complete the audit Phase 2: Planning audit
&Report Results
1- Understand the entity and Its
1-Issue the audit report environment

2- Document the audit process 2- Understand Internal Control and
Assess Control risk

3- Assess risk of Material Misstatement
(RMM)

Phase 3 : Field work Implementing
audit procedures

1- Test of controls
2- Substantive tests of transactions
3-Substantive analytical procedures.
4- Tests of details of balances

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬