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- 约5.85千字
- 约 18页
- 2026-07-14 发布于江苏
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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
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