审计流程常识解析.pptVIP

  • 2
  • 0
  • 约5.85千字
  • 约 18页
  • 2026-07-14 发布于江苏
  • 举报

第1页1

CommonSense

inauditprocedureOver-statementtesting:mainlycovertheassertionof:I/S:Occurrence,AccuracyB/S:Existence,Valuation,RightsobligationUnderstatementtesting:mainlycovertheassertionof:CompletenessCutofftesting:needtobeperformedseparately:Cutofftestingcanbeperformedinbothover-statementandunder-statementdirection.第2页2

CommonSense

inauditprocedureOtherassertions:PresentationanddisclosureClassificationAllocationUnderstandabilityMainlyusedinF/Snotes.第3页3

CommonSense

inauditprocedureTestofcontrol:PAPAMOSSIfCAAT(testdataauditsoft

文档评论(0)

1亿VIP精品文档

相关文档