ICADE AU C #338 UR DU TERRITOIRE DES JO 2024

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Understanding the Entity and Its Environment and Assessing

04 For purposes of generally accepted auditing standards (GAAS) the fol-lowing terms have the meanings attributed as follows: Assertions Representations by management explicit or otherwise that are embodied in the financial statements as used by the au-ditor to consider the different types of potential misstatements that may occur Business ri

PDF	Performing Audit Procedures in Response to Assessed AU-C§330 A26 ©2021AICPA Performing Audit Procedures in Response to Assessed Risks

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AU-C Exhibit A

Superseded AU Sections Part I — AU-C Section to AU Section Cross References -C Sections AU Designated by SAS No 122 AU Sections Superseded by SAS No 122 (SAS Nos 1 –121 except SAS Nos 51 59 65 87 and 117 120) AU-C Section Title AU Section Title Paragraph Preface Principles Underlying an Audit Conducted in Accordance With

Definitions

.04 For purposes of generally accepted auditing standards (GAAS), the fol-lowing terms have the meanings attributed as follows: Assertions. Representations by management, explicit or otherwise, that are embodied in the financial statements as used by the au-ditor to consider the different types of potential misstatements that may occur. Business ri

Risk Assessment Procedures and Related Activities (Ref: par. .05)

.A1 Obtaining an understanding of the entity and its environment, includ-ing the entity's internal control (referred to hereafter as an understanding of the entity), is a continuous, dynamic process of gathering, updating, and analyzing information throughout the audit. The understanding of the entity establishes a frame of reference within which t

Assertions About Classes of Transactions, Account Balances, and Related Dis-closures

.A133 Assertions used by the auditor in considering the different types of potential misstatements that may occur may fall into the following categories: Assertions about classes of transactions and events, and related disclosures, for the period under audit, such as the following Occurrence. Transactions and events that have been recorded or discl

Appendix A—Understanding the Entity and Its Environment (Ref: par. .A25)

This appendix provides additional guidance on matters the auditor may con-sider when obtaining an understanding of the industry and regulatory and other external factors that affect the entity, the nature of the entity, objectives and strategies and related business risks, and the measurement and review of the entity's financial performance. The ex

Industry, Regulatory, and Other External Factors

Examples of matters an auditor may consider include the following: Industry conditions, such as the following: — The market and competition, including demand, capacity, and price competition — Cyclical or seasonal activity — Product technology relating to the entity's products — Supply availability and cost Regulatory environment, such as the follo

Nature of the Entity

Examples of matters an auditor may consider include the following: Business operations, such as the following: — Nature of revenue sources (for example, manufacturer; wholesaler; banking, insurance, or other financial services; import-export trading;utility;transportation;and technol-ogy products and services) — Products or services and markets (fo

Objectives and Strategies and Related Business Risks

Examples of matters an auditor may consider include the following: • Existence of objectives (that is, how the entity addresses industry, regulatory, and other external factors) relating to, for example, the following matters: — Industry developments (a potential related business risk might be, for example, the entity does not have the person-nel o

Control Environment

The control environment encompasses the following elements: us.aicpa.org

a. Communication and enforcement of integrity and ethical values.

The effectiveness of controls cannot rise above the integrity and ethical values of the people who create, administer, and monitor them. Integrity and ethical behavior are the products of the en-tity's ethical and behavioral standards, how they are communi-cated, and how they are reinforced in practice. The enforcement of integrity and ethical valu

The Entity’s Risk Assessment Process

For financial reporting purposes, the entity's risk assessment process includes how management identifies business risks relevant to the preparation and fair presentation of financial statements in accordance with the entity's applicable financial reporting framework, estimates their significance, assesses the like-lihood of their occurrence, and d

The Information System, Including the Related Business Processes Relevant to Financial Reporting and Communication

An information system consists of infrastructure (physical and hardware com-ponents), software, people, procedures, and data. Many information systems make extensive use of IT. The information system relevant to financial reporting objectives, which in-cludes the financial reporting system, encompasses methods and records that identify and record a

Control Activities

Generally,control activities that may be relevant to an audit may be categorized as policies and procedures that pertain to the following: • Performance reviews. These control activities include reviews and analyses of actual performance versus budgets, forecasts, and prior-period performance;relating different sets of data (operating or financial)

Appendix C—Conditions and Events That May Indicate Risks of Material Misstatement (Ref: par. .A41 and .A140)

The following are examples of conditions and events that may indicate the ex-istence of risks of material misstatement in the financial statements. The ex-amples provided cover a broad range of conditions and events; however, not all conditions and events are relevant to every audit engagement, and the list of examples is not necessarily complete.

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