Verify that we have identified the appropriate "what could go wrongs" (WCGW s) that have the potential to materially affect relevant financial statement assertions related to significant accounts and disclosures within each significant class of transactions. Whether the controls have been placed into operation.

2021年8月18日 · To determine what controls are needed, it is important to understand the “What could go wrong?” question — a.k.a. the risks that the balances or transactions are not properly reported or disclosed in the financial statements. Below are four examples of what could go wrong and which of the management’s assertions they affect.

穿行测试（walk through testing）是指追踪交易在财务报告信息系统中的处理过程。 这是注册会计师了解被审计单位业务流程及其相关控制时经常使用的审计程序。 在风险管理中，在正常运行条件下，将初始数据输入内控流程，穿越全流程和所有关键环节，把运行结果与设计要求对比，以发现 …

In April 2001 the International Accounting Standards Board (Board) adopted IAS 36 Impairment of Assets, which had originally been issued by the International Accounting Standards …

注册会计师通过询问、分析程序、观察和检查，来了解了解被审计单位的行业状况、所处的法律环境及监管环境、性质、对会计政策的选择和运用、目标和战略、财务业绩衡量和评价情况、内部控制、控制环境、风险评估过程和结果、与财务报告相关的信息系统和控制活动。 根据了解被审计单位及其环境，识别和评估财务报表层次以及各类交易、账户余额、列报认定层次的重大错报风险；利用实施风险评估程序获取的信息，包括在评价控制设计和确定其是否得到执行时获取的审 …

This article focuses on the key areas of group audit, highlighting sections of ISA 600 (Revised), Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). Candidates should be familiar with the standard prior to sitting the Advanced Audit and Assurance examination (AAA) exam.

2024年4月8日 · Relate the identified risks to What Can Go Wrong (WCGR) by considering related controls at assertion level taking account of relevant controls that the auditor intends to test. d. Consider the likelihood of misstatement, including the possibility of multiple misstatements, and whether the potential misstatement is of a magnitude that could ...

What does WCGR abbreviation stand for? Explore the list of 6 best WCGR meaning forms based on popularity. Most common WCGR abbreviation full forms updated in November 2023.

穿行测试是指追踪交易在财务报告信息系统中的处理过程。 这是注册会计师了解被审计单位业务流程及其相关控制时经常使用的审计程序。 什么是穿行测试？ 穿行测试是指追踪交易在财务报告信息系统中的处理过程。 这是注册会计师了解被审计单位业务流程及其相关控制时经常使用的审计程 …

Philippine Standard on Auditing (PSA) 700 (Revised), Forming an Opinion and Reporting on Financial Statements, should be read in conjunction with PSA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with …