第1页共78页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共78页AuditingOrganizationsThroughaStrategic-SystemsLensThismonographisnotintendedtoconstituteanexhaustivecoverageofallofthepoliciesandprocedurescomprisingKPMG’sfullauditprocess,andhowitcomportswithgenerallyacceptedauditingstandards.PDFfileHTMLversionNote:ForbestprintingresultspleaseprintthePDFfile.ToorderhardcopiesofthemonographpleasecontactPamBullisofKPMG(emailpbullisxkpmgxorcall(201)307-77一三.TheKPMGBusinessMeasurementProcessTimothyB.BellFrankO.MarrsKPMGLLPIraSolomonHowardThomasUniversityofIllinoisatUrbana-ChampaignForewordbyWilliamR.Kinney,Jr.x1997byKPMGLLP,theU.S.memberfirmofKPMGInternational,aSwissassociationAllrightsreserved.第2页共78页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共78页ContentsForewordPrefaceIntroductionCurrentAuthoritativeGuidanceAbouttheNeedtoUnderstandtheClient’sBusinessandIndustryOverviewoftheEvolutionofAuditingPracticesAssessingAuditRiskThroughaStrategic-SystemsLensTheGlobalBusinessEnvironmentAProposedKnowledgeAcquisitionFrameworkfortheRisk-BasedStrategic-SystemsAuditTheKPMGBusinessMeasurementProcessBusinessModels,KPIs,Expectations,andAuditEvidenceConcludingCommentsAppendixReferencesAbouttheAuthorsFootnotesForewordbyWilliamR.Kinney,Jr.Asthetwentiethcenturycomestoaclose,informationtechnologyhasbroughtdramaticchangestobusinessprocesses,tobusinessorganization,andeventoauditing.Thesechangesrequiremajorreconsiderationofwhatweknowaboutfinancial-statementaudittechnology.Thismonographpresentsthethinkingoftwoleadingpractitionersandtwoleadingscholarsonthefoundationsofauditingtechnologyforthetwenty-firstcentury.Withchangesininformationtechnology,theinherentreliabilityofinformationsystemsforroutinetransactionsprocessingissubstantiallyincreased,controlsovertransactionsareincreasinglyembeddedinsoftware,andextensivedataonnonfinancialdimensionsofbusinessperformanceareeconomicalforaudituse.Butbecauseinformationtechnologyandderegulationhaveloweredbarrierstoentryinmanyindustries,acompanycanloseviabilityquickly,makingfinancialstatementslessreliablepredictorsofthefuture.Therefore,analysisofbusinessviabilityisanimportantdeterminantofthevalueofauditedfinancialstatements.Thismonographmakesitclearthatbusinessviabilityandprofitabilityassessmentsareessentialelementsoffinancial-statementauditingtodayandforthetwenty-firstcentury.Theauthorsalsomakeitclearthattheviabilityofthewholeofabusinessismorethanthesumofitsparts.Theindividualfinancial-statementelementscanbevalid,yettheentityasawhole第3页共78页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共78页notbeviablebecauseofthecomplexinterdependenciescomprisingbusinessviability.Themonographfocusesonanalysesofstrategy,businessprocessestoachievestrategy,keyindicatorsnecessarytomonitorperformanceofbusinessprocessesinachievingstrategy,andrisksfacedbyanentity.“Understandingtheclient’sbusiness”isnotanewconcept,andneitheristheideaofa“topdown”approachtofinancial-statementauditing.Referencestobothcanbefoundinthe1960sinauditmanualsoflargeCPAfirms.Whatisnewisaseriousattempttoprovideguidancetofieldauditorsapplyingtheseconcepts.Seriousthought,formalanalysisofanentity’sstrategy,andwhetheritcanbeachievedhavenotbeenfinancial-statementauditsteps.KPMG’sBusinessMeasurementProcess(BMP)approachmakescommonthistypeofthough...
