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1 what is business risk
2 why should the auditor know business risk
3 how to know the business risk
4 what is the audit risk model, explain each elements of the model
5 what is difference between the business risk and audit risk
6 what is independece
7 why should the auditor be independence
8 when the independence be threatened, what safeguards can be taken (from the aspect of client, audit firm, regulation)
9 how can we judge whether the auditor has competence to do their work
10 what characteristic should be described when auditor records the internal control system
11 what are the methods for documentating the internal control structure
12 what is the overall objective of ISA 315
13 explain the nature of analytical procedures
14 when the auditor uses the analytical procedures
15 what is the difference and emphasis bewteen the auditor and investor when they use the ratio of analytical method
16 when the auditor use analytical procedures, what ratio are often used, how to calculate these ratios and how to analynize the calculating results
16 define accounting system
17 define internal control
18 define the three steps to assessing internal control risk by auditors
19 what is the limitation of internal control
20 why should the auditor circularise the debtor
21 what is the meaning of “true and fair”
22 what are the factors that influence an auditor when deciding whether evidence is sufficient and appropriate
23 what is materiality? How to judge one misstatement is material or not?
老师都要求论述。。。还要100个词以上 SOS~~~~~~ |
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