Audit Planning A Risk-Based Approach

by Pickett, K. H. Spencer

• ISBN13: 9780471690528
• ISBN10: 047169052X
• Edition: 1st
• Format: Hardcover
• Copyright: 2013-08-12
• Publisher: Wiley

Summary

The second book in the new Practical Auditor Series, which helps auditors get down to business, Audit Planning: A Risk-Based Approach gives new auditors principles and methodologies they can apply effectively and helps experienced auditors enhance their skills for success in the rapidly changing business world.

Author Biography

K.H. SPENCER PICKETT is a Senior Lecturer in Internal Auditing at the Civil Service College in Berkshire, England. He delivers courses for internal auditors as part of their requirement to attain the government internal audit standard and prepares students for the Institute of Internal Auditors (IIA) examinations at the practitioner and professional levels. His professional experience includes two years at the National Audit Office performing value-based audits and nine years as an audit manager. He has written and co-authored more than five books for Wiley.

Table of Contents

Preface.

List of Abbreviations.

Chapter 1: Why Risk-Based Audit Planning?

Introduction.

Risk-Based Audit Planning Model: Phase One.

Risk-Based Audit Planning Model: Phase Two.

Risk-Based Audit Planning Model: Phase Three.

Risk-Based Audit Planning Model: Phase Four.

Risk-Based Audit Planning Model: Final.

Summary.

Chapter 2: Basic Planning Techniques.

Introduction.

Basic Planning Model: Phase One.

Basic Planning Model: Phase Two.

Basic Planning Model: Phase Three.

Basic Planning Model: Phase Four.

Basic Planning Model: Final.

Summary.

Chapter 3: Using the Corporate Risk Register.

Introduction.

Corporate Risk Register Model: Phase One.

Corporate Risk Register Model: Phase Two.

Corporate Risk Register Model: Phase Three.

Corporate Risk Register Model: Phase Four.

Corporate Risk Register Model: Final.

Summary.

Chapter 4: The Annual Audit Plan.

Introduction.

Annual Audit-Planning Model: Phase One.

Annual Audit-Planning Model: Phase Two.

Annual Audit-Planning Model: Phase Three.

Annual Audit-Planning Model: Phase Four.

Annual Audit-Planning Model: Final.

Summary.

Chapter 5: Engagement Planning.

Introduction.

Engagement Planning Model: Phase One.

Engagement Planning Model: Phase Two.

Engagement Planning Model: Phase Three.

Engagement Planning Model: Phase Four.

Engagement Planning Model: Final.

Summary.

Chapter 6: Project Management.

Introduction.

Project Management Planning Model: Phase One.

Project Management Planning Model: Phase Two.

Project Management Planning Model: Phase Three.

Project Management Planning Model: Phase Four.

Project Management Planning Model: Final.

Summary.

Chapter 7: Keeping the Accent on Risk.

Introduction.

Risk Focus Model: Phase One.

Risk Focus Model: Phase Two.

Risk Focus Model: Phase Three.

Risk Focus Model: Phase Four.

Risk Focus Model: Final.

Summary.

Chapter 8: A Holistic Approach to Risk-Based Audit Planning.

Introduction.

Holistic Risk-Based Audit-Planning Model: Phase One.

Holistic Risk-Based Audit-Planning Model: Phase Two.

Holistic Risk-Based Audit-Planning Model: Phase Three.

Holistic Risk-Based Audit-Planning Model: Phase Four.

Holistic Risk-Based Audit-Planning Model: Final.

Summary.

Appendix A: Applying an RBAP Diagnostic Tool.

Index.