(2)objectively(3)obtainingandevaluatingevidence(4)assertionsabouteconomicactionsandevents(5)ascertainthedegreeofcorrespondence(6)communicatingtheresults.25定义要点(1)asystematicprocess25定义(1)审计是客观地收集和评价关于经济活动和事项认定的证据,以确认认定与既定标准的符合程度,并将结果传递给有利益关系的使用者...
1、Audit Evidence,Chapter 7,Learning Objective 1,Contrast audit evidence with evidence used by other professions.,Nature of Evidence,The use of evidence is not unique to auditors.,Evidence is also used by scientists, lawyers, and historians.,Learning Objective 2,Identify the four audit evidence ...
chapter07auditevidence(审计学-英文版).pptx,Audit EvidenceChapter 7Learning Objective 1Contrast audit evidence withevidence used by otherprofessions.Nature of EvidenceThe use of evidence is not unique to auditors.Evidence is also used by scientists, lawye
Chapter01 The Demand for Audit and Other Assurance Services(审计学-英文版)TheDemandforAuditandOtherAssuranceServices Chapter1 ©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder 1-1 LearningObjective1 Describeauditing.©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder 1...
CH01ProfessionalPractice(审计学,英文版).ppt,AUDITOR’S REPORT I have audited the balance sheet of ___ as at ___, 20__, and the statements of income, retained earnings and cash flow for the year then ended. These financial statements are the responsib
Chapter07AuditEvidence(审计学-英文版)AuditEvidence Chapter7 ©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder 7-1 LearningObjective1 Contrastauditevidencewithevidenceusedbyotherprofessions.©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder 7-2 NatureofEvidence Theuseof...
Chapter03 Audit Reports(审计学-英文版)Audit Reports Chapter 3 Learning Objective 1 Describe the parts of the standard unqualified audit report.Parts of the Standard Unqualified Audit Report 1. Report title 2. Audit report address 3. Introductory paragraph 4. Scope paragraph 5. Opinion paragraph 6....
CH07AUDIT SAMPLING(审计学,英文版)CHAPTER7AUDITSAMPLING A.TestofControlforassessingcontrolriskB.Substantiveproceduresforauditingaccountbalanceaudit InternalControlEvaluationandControlRiskAssessment Obtainanunderstandingoftheclient’sinternalcontrolControlenvironmentDocumenttheenvironmentControlproceduresDocumenttheprocedures Acco...
Chapter11 Fraud Auditing(审计学-英文版)FraudAuditing Chapter11 ©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder 11-1 LearningObjective1 Definefraudanddistinguishbetweenfraudulentfinancialreportingandmisappropriationofassets.©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder ...