审计学一种整合方法 第12版 英文版Chapter06.pptVIP

?2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 - 31 Realizable value Assets are included at estimated realizable value Rights and obligations Assets must be owned General Balance-related Audit Objectives ?2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 - 1 Audit Responsibilities and Objectives Chapter 6 ?2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 - 2 Learning Objective 1 Explain the objective of conducting an audit of financial statements and an audit of internal controls. ?2008 Prentice Hall Busin