section404auditsofinternalcontrolandcontrolrisk(ppt37)-資料下載頁
2025-03-09 03:27本頁面
【正文】 ses Communicate Internal Control Deficiencies and Related Matters Learning Objective 6 Describe the process of designing and performing tests of controls. Tests of Controls Procedures for Tests of Controls Extent of Procedures Relationship of Assessed Control Risk and Extent of Procedures Inquiry Documentation Observation Reperformance Yes – extensive Yes – with transaction walkthrough Yes – with transaction walkthrough No Yes – some Yes – using sampling Yes – at multiple times Yes – using sampling Type of procedure High level: Obtaining an understanding only Lower level: Tests of controls Assessed control risk Decide Planned Detection Risk and Design Substantive Tests 演講完畢，謝謝觀看！
法律信息相關(guān)推薦
鄂ICP備17016276號-1