20xx注冊會計師考試審計英語3a(編輯修改稿)
2024-09-26 10:53 本頁面
【文章內(nèi)容簡介】 olds or controls the rights to assets and liabilities are the obligations of the entity Valuation 估價 Assets, liabilities and equity interests are included in the financial statements at appropriate amounts and any resulting valuation adjustments are appropriately recorded ? about presentation and disclosure Occurrence and rights and obligations 發(fā)生及權(quán)利和義務(wù) Disclosed matters have occurred and pertain to the entity. Completeness 完整性 All disclosures that should have been included in the financial statements have been included. Rights and obligations 權(quán)利和義務(wù) The entity holds or controls the rights to assets and liabilities are the obligations of the entity Transparency 可理解性 Financial information is appropriately classified and disclosures are understandable. Accuracy and valuation 準(zhǔn)確性和計價 Financial and other information are disclosed fairly and at appropriate amounts. 5. Audit stages ? client acceptance 接受客戶委托 ? Planning and design 計劃和設(shè)計審計工作 — includes preplanning, obtaining information about the client, and materiality and risk assessment ? Evaluating and testing internal control評價和測試內(nèi)部控制 — includes evaluating and, if appropriate, testing internal control, and developing an overall audit plan and audit program ? Completing the audit and issuing the auditor’s report 完成審計工作和編制審計報告 — includ
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