CPA审计笔记2012.docx

Page PAGE 214 of NUMPAGES 214 審計 審計標識 在開紙質底稿的年代裡，審計標識發揮著重要的作用。人們需要憑借審計標識，來表明底稿中哪些數據已經過審核，包括期初餘額與上年審計數的核對，包括行列的加總核對等等，這些祇能經過人工計算，並標注以表明核對的進度。 B：期初餘額與上年審計後報表期末數核對相符 Beginning balance and an audit report final count check. G：與總賬核對相符 Reconciled with general ledger S：與明細賬核對相符 And the detailed accountof reconciled T/B：與試算平衡表核對相符 trial balance checked F/S：與已審會計報表核對相符 financial statements reconciled α：與原始憑證核對相符With the original documents reconciled γ：與檔依據核對相符 On the basis of reconciled with file C：已發詢證函 Hasmadetheinquiry letter ∧：直欄數字加計，覆核無誤 A straightbar of digital meter plus,check and correct ：橫欄