審計咨詢?nèi)藛T培訓課程(英文版)-wenkub
2023-03-16 01:59:28 本頁面
【正文】 rts 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 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。18 1 169。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 Audit Procedures for Finding Contingencies Analyze legal expenses and review invoices and statements from legal counsel. Obtain a letter from each major attorney of the client as to the status of pending litigation. Examine letters of credit in force. Review audit documentation for any information that may indicate a potential contingency. 18 9 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 3 Conduct a postbalancesheet review for subsequent events. 18 13 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Requiring Adjustment 18 17 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 4 Design and perform the final steps in the evidenceaccumulation segment of the audit. 18 21 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 5 Integrate the audit evidence gathered, and evaluate the overall audit results. 18 25 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Issue the Audit Report 18 29 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/E
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