期初余额审计及关键程序.pdfVIP

2015/6Q1a-Mattersspecifictothenningofaninitialauditengagement

whichshouldbeconsideredindevelopingtheauditstrategy

Generalprocedures:

1)MakearrangementtoreviewpreviousauditorAWP,toassesswhetherthereare

sufficientappropriateevidencestosupportopeningbalanceon1/6/2014andthis

increasereliance.适用于去年审计过的情况，注意：newlylistedcompany去

年一定审计过

2)Considerwhetheranypreviousyears’auditreportsweremodified,andifso,

thereason