20xx注冊(cè)會(huì)計(jì)師考試審計(jì)英語3b(參考版)
2024-08-25 10:52本頁面
【正文】 for example, by annotating the confirmation of working paper, stating that inconsistent confirmations have been reported to the client. 10)Letters of presentation received from the client 管理當(dāng)局聲明書 。 for example, by documenting how the amounts on the leadsheets tie into the trial balance and the audited financial statements 8)Evidence of the disposition of misstatements。 for example, the number of confirmations sent and their results should be documented 3)Analyses of transactions and balances 4)Analyses of significant ratios and trends 5)The identified and assessed risks of material misstatements at the financial statements and the assertion level 6)Evidence that the work performed by assistants was supervised。 that is, accounts receivable have not been factored or assigned (ownership). The method for calculating the allowance for doubtful accounts is reasonable and the accounts receivable of ABC are indeed collectible (valuation). The amounts for accounts receivable of the allowance for doubtful accounts have been properly disclosed。 ? the results of the audit procedures。 ? Results of such procedures and the conclusions drawn from the evidence obtained. 2. The working papers should contain at a minimum: ? information on planning the audit work。 Lesson 3 Audit Objectives, Evidence, and Documentation 第三課 審計(jì)目標(biāo)、證據(jù)和工作底稿
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