请问control procedure 和test of control 是同一回事吗?一般题中出现的audit pro
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请问control procedure 和test of control 是同一回事吗?一般题中出现的audit procedure 就是substantive procedure吗?另外,以对purchase的审计为例,分别举例说明.
还有什么叫报表层的重要性水平,什么又是认定层的重要性水平呢?
还有什么叫报表层的重要性水平,什么又是认定层的重要性水平呢?
这个用中文解答起来有一点乱.而且你答题的时候也需要用英文,所以我用英文解释了一下.我也是很久以前学的了,所以不敢100%确定,希望可以给你一点帮助.
Control procedure is a type of CONTROL and a test of control is a TEST conducted on the control procedures; it is one type of the AUDIT PROCEDURE.
SUBSTANTIVE PROCEDURE is a type of audit procedure and audit procedures do not always have to be substantive procedure.E.g collecting evidence from external party is an audit procedure and it is not substantive procedure.Substantive procedures usually but not always involves recalculating.
For example,for an invoice to be paid it has to be signed by the head of the procurement department,the head quantity surveyor for quality and the head of AP.This would a CONTROL PROCEDURE.For a test of this control,an auditor can conduct a mock run of the invoice and see if this control can be breached.This would be the TEST OF CONTROL.
A SUBSTANTIVE PROCEDURE involved in the substantive testing stage of auditing could be physically matching the items to the signed invoice or recalculating the total recorded cost matching to each invoice.
Control procedure is a type of CONTROL and a test of control is a TEST conducted on the control procedures; it is one type of the AUDIT PROCEDURE.
SUBSTANTIVE PROCEDURE is a type of audit procedure and audit procedures do not always have to be substantive procedure.E.g collecting evidence from external party is an audit procedure and it is not substantive procedure.Substantive procedures usually but not always involves recalculating.
For example,for an invoice to be paid it has to be signed by the head of the procurement department,the head quantity surveyor for quality and the head of AP.This would a CONTROL PROCEDURE.For a test of this control,an auditor can conduct a mock run of the invoice and see if this control can be breached.This would be the TEST OF CONTROL.
A SUBSTANTIVE PROCEDURE involved in the substantive testing stage of auditing could be physically matching the items to the signed invoice or recalculating the total recorded cost matching to each invoice.
请问control procedure 和test of control 是同一回事吗?一般题中出现的audit pro
quality control procedure是什么意思
control和take control of的区别(或者一样?)
beyond control和out of control的区别
in control 和in control of 的用法
under control,in control (of)的区别
lose control,out of control的区别
在英语中,in control of 和take control of 都表示管理控制的意思,有什么区别?
in the control of 和under the control of和in control of之间的区别和日
the Quality Control staff is respnsible( )quality of the pro
out of control,over control,beyond control
be in control of sth.和sb. take control of sth.的区别