20xx注冊會計師考試審計英語3a-資料下載頁
2025-08-12 10:53本頁面
【導(dǎo)讀】第三課審計目標、證據(jù)和工作底稿。選擇適當?shù)臅嫓蕜t和相關(guān)會計制度。選擇和運用恰當?shù)臅嬚?。根?jù)企業(yè)的具體情況，做出合理的會計估計。兩種責(zé)任不能相互取代。發(fā)生及權(quán)利和義務(wù)
【正文】 rnal to the audit client. This would include such items as representations from the client’s bank and legal advisors. – The middle classification is that of documents which have originated outside the client anization but have passed through the client’s hands before their review by the auditor. Supplier invoices for purchases would fit into this category. – Internallycreated evidence es next. This category includes items such as sales invoices which are generated by the client’s own system. The strength of this class of evidence is very much affected by the quality of the internal control over the systems producing the documentation. – Original documents are more reliable than copies. – The least reliable audit evidence is oral representation of the client personnel. – Oral interviews with third parties are more reliable than insider interviews, but less reliable than written documents. – The effectiveness of the client’s internal control structure has a significant impact on reliability of evidence. ? Timeliness 及時性 is also an important dimension of appropriateness. 3. Audit Procedures for Gathering Evidence ? Inspection (physical evidence and examination of documents) 檢查 ? Observation觀察 ? Inquiry詢問 ? Confirmation證實 ? Recalculation計算或重算 ? Reperformance 重做 ? Analytical procedures 分析性程序
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