审计的断言
Define Audit Assertions:An audit assertion means a management’s explicit or implicit claim that the company’s financial statements are representing the financial position of the company truthfully.
考官问的问题是:“Identify andexplain therisk of material misstatements at the assertion level. Determine the key account and assertion at risk for each risk you have identified. (6 marks)”这个问题一共6分,分为两部分:第一部分是Identify risk of material misstatement和explain risk of material misst...
小伙伴们最近追《人民的名义》是不是感觉内心正义的小宇宙已经被点燃了呢——然而,一腔正义之血要如何抒发呢? 我们作为“人民”,是被保护的对象;但是,我们作为审计人员,“股东的利益”就是我们的保护对象。所以,正义指数爆棚的小伙伴们,此时你需要投身于F8审计与认证中,运用诸多方法,调查被审计单位的股东利益是否(...
ACCA蹇老师CFA-CPA 2万观看 492 717 PART A 1.1 Introduction of AA & Definition PART A 1.2 Assurance engagement PART A 2.1 Assertion -1 PART A 2.2 Assertion -2 PART A 2.3 Audit Risk PART A 2.4 Materiality PART A 3 Risk assessment PART A 4 Internal control PART B-Sale cycle 1.1 Stage ...
An auditor verifies the "completeness" assertion by ensuring that financial statements, taken as a whole, are complete. A complete set of financial statements includes a balance sheet (or statement of financial position), a statement of profit and loss (otherwise known as a statement of income)...
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Particularly, candidates need to be able to identify and explain the assertions, identify which assertion is being tested by a particular audit procedure and to describe audit procedures for relevant assertions in testing a specific transaction or balance, bearing in mind that the relevant disclosu...
Perform recalculation on depreciation to see if our result is the same as the client’s figures. This will ensure audit assertion of accuracy. It is useful to note that the depreciation method and the estimate of fixed assets’ useful life that the client use will directly impact on both the...
It should state a clear audit objective, usually in terms of an audit assertion (for example, ‘to ensure the completeness of trade payables’). It should fully state the year/period end (eg 31 October 20X9), so that the working paper is not confused w...