ChapterCompletingtheAudit(审计学英文版).pptxVIP

Completing the Audit;Learning Objective 1;Summary of the Audit Process;Phase IV – Completing the Audit;Contingent Liabilities;Likelihood of Occurrence and Financial Statement Treatment;Auditor’s Concerns;Audit Procedures for Finding Contingencies;Audit Procedures for Finding Contingencies;Learning Objective 2;Inquiry of Client’s Attorneys;;Inquiry of Client’s Attorneys;Sarbanes-Oxley Act;Learning Objective 3;Period Covered by Subsequent Events Review;Types of Subsequent Events;Requiring Adjustment;Advisability of Disclosure;Audit Tests; Inquire of management. Correspond with attorneys. Revie