Chapter 2 Auditing Investments in Securities and Derivative Instruments.docVIP

Browse Location: United States\PwC Material\Montgomerys Auditing, Twelfth Edition\Part 3: Auditing Specific Accounts Publish Date: 25 June, 2001 ? 窗体顶部 窗体底部 21Auditing Investments in Securities and Derivative Instruments 21.1 AUDIT OBJECTIVES??? 21.2 TYPICAL INVESTMENT TRANSACTIONS AND CONTROLS??? (a) Selection and Authorization,???(b) Acquisition,???(c) Safeguarding Investments,???(d) Accounting for Income,???(e) Valuation of Investments,???(f) Disposition,???(g) Records of Investments,???(h) Controls over Complex Financial Instruments,??? 21.3 DETERMINING THE AUDIT STRATEG