Overall Audit Plan and Audit Program(英文版)(ppt 37页)
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点击下载Overall Audit Plan and Audit Program(英文版)内容提要:
Methodology for Designing Tests of Balances – Accounts Receivable
Identify client business risks
affecting accounts receivable.
Set tolerable misstatement
and assess inherent risk
for accounts receivable.
Assess control risk for sales
and collection cycle.
Learning Objective:
Compare and contrast
transaction-related audit
objectives and balance-
related audit objectives.
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