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1、CaseStudiestoaccompanyAuditingandAssuranceServicesinAustraliabyGayandSimnettPreparedbyReneeRadichandPhilipRossCasestudiest/aAuditingandAssuranceServicesinAustraliabyGay&Simnett13McGraw-HillAustraliaADivisionofTheMcGraw-HillCompaniesCopyright©2002McGraw-HillAustraliaPtyLimited
2、Additionalownersofcopyrightarenamedinon-pagecredits.Apartfromanyfairdealingforthepurposesofstudy,research,criticismorreview,aspermittedundertheCopyrightAct,nopartmaybereproducedbyanyprocesswithoutwrittenpermission.Enquiriesshouldbemadetothepublisher,markedfortheattentionofthe
3、PublishingManager,attheaddressbelow.CopyingforeducationalpurposesUnderthecopyingprovisionsoftheCopyrightAct,copiesofpartsofthismaterialmaybemadebyaneducationalinstitution.AnagreementexistsbetweentheCopyrightAgencyLimited(CAL)andtherelevanteducationalauthority(DepartmentofEduc
4、ation,university,TAFE,etc.)topayalicencefeeforsuchcopying.ItisnotnecessarytokeeprecordsofcopyingexceptwheretherelevanteducationalauthorityhasundertakentodosobyarrangementwiththeCopyrightAgencyLimited.ForfurtherinformationontheCALlicenceagreementswitheducationalinstitutions,co
5、ntacttheCopyrightAgencyLimited,Level19,157LiverpoolStreet,SydneyNSW2000.Wherenosuchagreementexists,thecopyrightownerisentitledtoclaimpaymentinrespectofanycopiesmade.ISBN0074711547PublishedinAustraliabyMcGraw-HillAustraliaPtyLimited4BarcooStreet,RosevilleNSW2069,AustraliaSpons
6、oringEditor:AilsaBrackleyduBoisDevelopmentalEditor:ValerieReedProductionEditor:KimRossEditor:AmandaPhillipsCasestudiest/aAuditingandAssuranceServicesinAustraliabyGay&Simnett13CaseOne&PointsforDiscussionHIHInsuranceLimited:BusinessriskandInherentRiskAssessment,LegalLiability,E
7、thicsandAuditReportsPreparedbyReneeRadichThisCaseisbasedonChapters1,3-7and13LearningObjectivesAftercompletingthiscase,youshouldbeableto:·Identifykeyfactorsthatimpactontheevaluationofbusinessaswellastheassessmentoftheinherentriskofaclient.(Chapters5,6and7)·Understandthedegreeo
8、flegalexposureanauditorfaces.(Chapter4)·Beawareoftheimportanceofinde