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 …
Addressing “What Could Go Wrong” in Financial Statement Reporting
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 …
穿行测试 - 百度百科
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 …
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 …
审计中，穿行测试，控制测试，进一步程序，实质性程序到底是一 …
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 …
Group audits - ACCA Global
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 …
0-P5-AUDIT-CONSOLIDATED-MATERIAL.pdf - Course Hero
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. …
WCGR Abbreviation Meaning - All Acronyms
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.
什么是穿行测试？ - 百度知道
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 …
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 …
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