Page 13 - Demo

جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 13 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونيةPhase 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&Report Results1-Issue the audit report 2- Document the audit process Phase 2: Planning audit1- Understand the entity and Its environment 2- Understand Internal Control and Assess Control risk 3- Assess risk of Material Misstatement (RMM) Phase 3 : Field work Implementing audit procedures1- Test of controls 2- Substantive tests of transactions 3-Substantive analytical procedures. 4- Tests of details of balances