20xx注冊會(huì)計(jì)師考試審計(jì)英語3b-文庫吧資料
2024-08-29 10:52本頁面
【正文】 Audit Evidence 4. Vouching and Tracing ? Vouching 逆查法 is the use of documentation to support recorded transactions or amounts. It is an audit process whereby the auditor selects sample items from an account and goes backward through the accounting system to find the source documentation that supports the item selected. ? support the assertion of existence (occurrence and measurement) ? Tracing順查法 is an audit procedure whereby the auditor selects sample items from basic source documentation and proceeds forward through the accounting system to find the final recording of the transactions (., in the ledger). ? support the assertion of pleteness 5. Analytical Procedures ? Analytical procedures consist of the analysis (calculation and examination) of significant ratios and trends including the resulting investigation of fluctuations and relationships that are inconsistent with other relevant information or deviate from predicted amounts. ? A basic premise of using analytical procedures is that there exist plausible relationships among data and these relationships can reasonably be expected to continue. ? 4 phases: ? Phase One – formulate expectations (expectations), ? Phase Two –pare the expected value to the recorded amount (identification), ? Phase Three – investigate possible explanations for a difference between expected and recorded values
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