Page 92 - AAA Integrated Workbook STUDENT S18-J19
P. 92

Chapter 73 4






                          Overview








                                                        Audit
                                                     strategy &

                                                     audit plan





                         Risk                       PLANNING
                                                                                     Materiality
                   assessment                          & RISK
                   procedures                     ASSESSMENT







                                                   Risk and the
                                                        exam









                              Risk of
                              material                 Audit risk              Business risk
                           misstatement

















               88
   87   88   89   90   91   92   93   94   95   96   97