审计咨询人员培训课程英文版.pptVIP

Completing the Audit;Learning Objective 1;Summary of theAudit Process;Phase IV –Completing the Audit;A contingent liability is potential future obligation to an outside party for an unknown amount resulting from activities that have already taken place.;Likelihood of Occurrence and Financial Statement Treatment;Audit Procedures forFinding Contingencies;Audit Procedures forFinding Contingencies;Learning Objective 2;A list including (1) pending threatened litigation and (2) asserted or unasserted claims or assessments with which the attorney has had involvement.;A request for the identificat