20xx注冊會計師考試審計英語3a-文庫吧資料
2024-08-29 10:53本頁面
【正文】 s, in accordance with auditing standards: ? Comply with relevant ethical requirements relating to audit engagements ? Comply with standards on quality control ? conduct an audit in accordance with Standards on Auditing ? professional judgments ? professional skepticism ? 兩種責(zé)任不能相互取代 3. Accounting cycles ? Revenue and collection 銷售與收款循環(huán) ? Acquisition and expenditure 購貨與付款循環(huán) ? Inventory and Storage 存貨與倉儲循環(huán) ? Finance and investment 籌資與投資循環(huán) 4. Management assertions and specific audit objectives ? about classes of transactions and events 有關(guān)交易和事項 Occurrence 發(fā)生 Transactions and events that have been recorded have occurred and pertain to the entity. Completeness 完整性 All transactions and events that should have been recorded have been recorded. Accuracy 準(zhǔn)確性 Amounts and other data relating to recorded transactions and events have been recorded accurately. Cutoff 截止 Transactions and events have been recorded in the correct accounting period. Classification 分類 Transactions and events have been recorded in the proper accounts. ? about account balances Existence Assets, liabilities, and equity interests exist. 存在 Completeness 完整性 All assets, liabilities and equity interests that should have been recorded have been recorded. Rights and obligations 權(quán)利和義務(wù) The entity h
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