其實我覺得TP 完整性的最后一條實質(zhì)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

阿薩大大 發(fā)布于：2023-10-14 14:02:36 瀏覽98次   ACCA AA
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Amy-Li 發(fā)布于2023-10-14 18:33:28

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