审计咨询人员课程课本训练1资料.pptVIP

Completing the Audit Chapter 18 Learning Objective 1 Summary of theAudit Process Phase IV –Completing the Audit Contingent Liabilities Likelihood of Occurrence and Financial Statement Treatment Audit Procedures forFinding Contingencies Audit Procedures forFinding Contingencies Learning Objective 2 Inquiry of Client’s Attorneys Inquiry of Client’s Attorneys Learning Objective 3 Period Covered bySubsequent Events Review Types of Subsequent Events Requiring Adjustment Requiring Adjustment Advisability of Disclosure Audit Tests Dual Dating Learning Objective 4 Final Evidence Accumulation Info