20xx注冊(cè)會(huì)計(jì)師考試審計(jì)英語(yǔ)3b-展示頁(yè)
2024-09-02 10:52本頁(yè)面
【正文】 (investigation), ? Phase Four – evaluate the impact of the differences between expectation and recorded amounts on the audit and the financial statements (evaluation) ? Analytical Procedures Can be Used at: ? Planning stage 計(jì)劃階段 : to assist the auditor in planning the nature, timing and extent of audit procedures ? Execution stage 實(shí)施階段 : as substantive procedures, to provide audit evidence supporting individual assertions ? Completion stage 完成階段 : as an overall review of the financial statements in the final stage of the audit Documentation 工作底稿 1. Working papers are: ? a record of the auditor’s planning。 ? nature, timing and extent of the auditing procedures performed。 ? the nature, timing, and content of the audit procedures performed。 ? the conclusions drawn leading to an opinion. 3. Preservation of working papers(略 ) Review questions Question 1 You are a public accountant with the accounting firm of McPeak, Batchelor, and Leung. Your firm has been engaged to do the audit for ABC Manufacturing Company for several years. You are assigned to the audit team to work on ABC’s audit for the year ended December 31, 2020. The unaudited financial statements for ABC show accounts receivable at RMB427,325, of the allowance for doubtful accounts. Approximately 25% of this amount is made up of large regular customers with receivable bala
環(huán)評(píng)公示相關(guān)推薦
鄂ICP備17016276號(hào)-1