Materiality and Risk(英文版)(ppt 48頁)
Materiality and Risk(英文版)(ppt 48頁)內容簡介
Materiality and Risk(英文版)內容提要:
Materiality:
The auditor’s responsibility is to
determine whether financial
statements are materially misstated.
If there is a material misstatement,
the auditor will bring it to the client’s
attention so that a correction can be made.
Allocate Preliminary Judgment About Materiality to Segments:
This is necessary because evidence is
accumulated by segments rather than
for the financial statements as a whole.
Most practitioners allocate materiality
to balance sheet accounts.
..............................
Materiality:
The auditor’s responsibility is to
determine whether financial
statements are materially misstated.
If there is a material misstatement,
the auditor will bring it to the client’s
attention so that a correction can be made.
Allocate Preliminary Judgment About Materiality to Segments:
This is necessary because evidence is
accumulated by segments rather than
for the financial statements as a whole.
Most practitioners allocate materiality
to balance sheet accounts.
..............................
用戶登陸
財務培訓熱門資料
財務培訓相關下載