dit approa background informatic 图1213 clients legal obligations d internal control 审计过程总结 HASE II rm tests of assessed level Perform tests of controls Perform substantive tests Assess likelihood。f tements in financial PHASE III Medium High Pests of detai of balances of details of balance PHASE IV Review for contingent liabilities Review for subsequent events Evaluate results Issue audit rep。rt图 12 - 13 审计过程总结