auditevidence(英文版)(ppt34頁)-資料下載頁
2025-03-29 10:15本頁面
【正文】 9 Current working papers: Engagement letter Staff assignments Client anization chart Memos of meetings with client Analytical review notes Initial risk assessment notes Initial materiality assessment Planning memo Time budget Internal control questionnaires and control analysis Flowcharts of internal controls Audit program 7 30 Types of Supporting Schedules Analysis Trial balance Reconciliation of amounts Tests of reasonableness Summary of procedures Examination of supporting documents Informational Outside documentation 7 31 SAS 41 Working Paper Requirements ? The client39。s records agree or reconcile to the financial statements. ? The work was adequately planned and supervised. ? A sufficient understanding of the internal control structure was obtained. ? Sufficient petent evidence was obtained as a reasonable basis for an opinion 7 32 Audit File Contents and Organization Derrickson Associates Trial Balance 12/31/2023 Cash $165,237 Accounts Receivable 275,050 Prepaid Insurance 37,795 Interest Receivable 20,493 Financial Statements and Audit Report Working Trial Balance Adjusting Journal Entries Contingent Liabilities Operations Liabilities and Equity Assets Analytical Procedures Test of Controls Substantive TOT Internal Control General Information Audit Programs Permanent Files 7 33 Effect of Emerce 7 34 End of Chapter 7 7 35 演講完畢，謝謝觀看！
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