審計(jì)咨詢?nèi)藛T培訓(xùn)課程(英文版)(已修改)
2025-03-05 01:59 本頁(yè)面
【正文】 18 1 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Completing the Audit Chapter 18 18 2 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 1 Conduct a review for contingent liabilities and mitments. 18 3 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Summary of the Audit Process Phase I Plan and design an audit approach. Phase II Perform tests of controls and substantive tests of transactions. Phase III Perform analytical procedures and tests of details of balances. Phase IV Complete the audit and issue an audit report. 18 4 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Phase IV – Completing the Audit Review for contingent liabilities Review for subsequent events Accumulate final evidence Evaluate results Issue audit report Communicate with audit mittee and management 18 5 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Contingent Liabilities 18 6 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Likelihood of Occurrence and Financial Statement Treatment Likelihood of Financial Statement Occurrence of Event Treatment Remote (slight chance) No disclosure necessary Reasonably possible Footnote disclosure Probable Adjust financial statements OR footnote disclosure 18 7 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit Procedures for Finding Contingencies Inquire of management (orally and in writing) about the possibility of unrecorded contingencies. Review current and previous years’ internal revenue reports for ine tax settlements. Review the minutes of directors’ and stockholders’ meetings for indications of lawsuits. 18 8 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit Procedures for Finding Contingencies Analyze legal expenses and review invoices and statements from legal counsel. Obtain a letter from each major attorney o
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