A certified public accountant shall implement the following risk assessment procedures to understand the audited entity and its environment:

(1) Ask the management and other personnel inside the audited unit;

(2) analysis procedure;

(3) Observation and inspection.

Certified public accountants should implement the above audit procedures in the audit process, but it is not necessary to implement all the above procedures in understanding every aspect of the audited entity and its environment.

implement

1, make the audit project plan. Audit institutions shall, according to the national situation and the actual audit work, make arrangements in advance for the audit work objectives, tasks, key contents and guarantee measures in a certain period, and make audit project plans.

2. Audit preparation. According to the audit items determined in the audit project plan, an audit team shall be formed, and shall be delivered to the audited entity in audit notice three days before the implementation of the audit; In case of special circumstances, with the approval of the people's government at the corresponding level, the auditing organ may directly hold the audit notice to carry out the audit.

Audit institutions at higher levels shall prepare audit work plans for uniformly organized audit projects, and each audit team shall conduct pre-trial investigation and prepare specific audit implementation plans before implementing the audit.

Reference to the above content: Baidu Encyclopedia-Audit Procedure