Overall audit risk - PowerPoint PPT Presentation

BA 427 – Assurance and Attestation Services

BA 427 – Assurance and Attestation Services . Lecture 20 The Audit: Phase I. Lecture 20 – Phase I . Client acceptance and continuation Initial planning Assess client business risk Preliminary analytical procedures Set materiality and overall audit risk Assess inherent risk

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Assessing Evidence Reliability In Performance Audits

Assessing Evidence Reliability In Performance Audits. NSAA April 14, 2008. Session Objectives. To obtain a basic understanding of assessing the reliability of evidence in performance audits under Government Auditing Standards. Agenda. Background Steps for assessing evidence reliability

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