Accounts Receivable(英文版)(ppt 30页)
所属分类：财务培训
文件大小：287 KB
下载要求：10 学币或VIP
点击下载
资料简介：
Accounts Receivable(英文版)内容提要：
AICPA Requirements：
1. Accounts receivable are immaterial.
2. The auditor considers confirmations ineffective evidence because response rates will likely be inadequate or unreliable.
3. The combined level of inherent risk and control risk is low and other substantive evidence can be accumulated to provide sufficient evidence.
Timing：
The most reliable evidence from confirmations is obtained when
they are sent as close to the balance sheet date as possible, as opposed to confirming the accounts several months before year-end.
..............................
上一篇：Audit Sampling for Tests of Controls(英
下一篇：Audit of the Acquisition and Payment C
精品资料网 m.cnshu.cn
Copyright © 2004- 粤ICP备10098620号-1
