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purchase analytical procedure這里完全能再加一條proof in total 吧,就像sale那里一樣。先算出一個expectation figure然后與actual figure 對比然后再找差異
針對cut-off 實質性程序能不能寫成review the last GDN/GRN before year end and first GDN/GRN after year end and trace to xxx year-end balance to ensure correct cut-off
其實我覺得TP 完整性的最后一條實質性程序也能用于檢測存在性。就像TR檢測存在性一樣,review post year-end cash receipt note and follow through to pre year-end TR balance to ensure the existence of TR. TP這里就能寫成review after-date payment from cash book and follow through to pre year-end TP balance to ensure the existence of TP
為什么 depreciation 和 loss on disposal of non- current assets 現(xiàn)金流量表為 add
老師你好,麻煩解答一下這兩個問題
怎么區(qū)分這四個審計啊
AA考試題目基本都是文字題嗎,計算題大概占多少分
審計考試的題型是什么
為什么Ch是0.2??1.2為什么要??1.2
為什么與管理層商討細節(jié)不應該在功能預算前嗎?
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