历年考试节分值分配及控制测试要点分析.pdfVIP

Pastexamanalysis

•SectionBmarksallocation

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过去的考试分析

•B节分配

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Contents

1.Thesasystem

2.Thepurchasessystem

3.Theinventorysystem

4.Thebankandcashsystem

5.Thepayrollsystem

6.Revenueandcapitalexpenditure

控制测试

内容

1。销售系统

2。系统

3。库存系统

4。和现金系统5。薪资系统

6。收入和资本支出

Testofcontrol-recap

Testsofcontrolaretestsperformedtoobtainauditevidenceaboutthe

effectivenessofthe:

•Designoftheaccountingandinternalcontrolsystems,iewhether

theyaresuitablydesignedtoprevent,ordetectandcorrect,

material