Audit Planning and Analytical Procedures(英文版)(ppt 57页)
所属分类:财务培训
文件大小:275 KB
下载要求:10 学币或VIP
点击下载Audit Planning and Analytical Procedures(英文版)内容提要:
The Pre Engagement Arrangements:
Client acceptance and retention
Talking with predecessor
Engagement letters
Engagement team
Time budget
Evaluate the Acceptance or Retention of a Client.
Obtain financial information- prepared by client, annual reports, SEC reports, reports to regulatory agencies, and interim reports.
Inquire to client's banker, legal council, underwriter and others.
Contact predecessor auditor for disagreements with client, client integrity.
Determine need for special skills or unusual risk related to client.
Review independence relationship to client.
..............................
上一篇:Audit Evidence(英文版)(ppt 34页)
下一篇:Materiality and Risk(英文版)(ppt 66页)
精品资料网 m.cnshu.cn
Copyright © 2004- 粤ICP备10098620号-1