substantive analytical procedures 中文

substantive analytical procedures 中文

爱词霸权威在线词典,为您提供substantive的中文意思,substantive的用法讲解,substantive的读音,substantive的同义词,substantive的反义词,substantive的例句等英语服务。

6/10/2019 · substantive的意思、解釋及翻譯:1. important, serious, or related to real facts: 2. having real importance or value: 正體中文 (繁體) 查找 查找 詞典 翻譯 語法 劍橋詞典Plus 英語

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substantive procedure 中文 翻译和定义 “substantive procedure”, 英文-中文 字典 在线 substantive procedure en The audit procedures for obtaining audit evidence comprised tests of controls, substantive analytical procedures and test of details (other ).

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15/8/2019 · Analytical procedures are a type of evidence used during an audit . These procedures can indicate possible problems with the financial records of a client, which can then be investigated more thoroughly. Analytical procedures involve comparisons of different sets

List of Substantive Audit Procedures Evidence in Specific and it responding to risk assessment. Types of Substantive Procedures: This substantive analytical one type of analytical procedure, to obtain evidence in a particular assertion relates to account

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Substantive Analytical Procedures (Ref: Para. 5) A4. The auditor’s substantive procedures at the assertion level may be tests of details, substantive analytical procedures, or a combination of both. The decision about which audit procedures to perform, including

6/10/2019 · 全港免運 Garmin Vivosmart 4 健康手環 (繁/簡體中文版) [4色] HK$ 1,049 HK$ 598 percyng VIP substantive procedures may be limited to substantive analytical procedures on movements of finished goods during the year and an appropriate period after the

分析程序(Analytical procedure):以比较及关系去评估数字是否合理。 询问:以书面或口头向公司客户发出提问。 重新计算:包括覆核数字是否计算准确。 重新执行:检查被审计单位的内部控制是否按照规定

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Substantive Analytical Procedures (Ref: Para. 5) A4. The auditor’s substantive procedures at the assertion level may be tests of details, substantive analytical procedures, or a combination of both. The decision about which audit procedures to perform, including

Analytical procedures are used as a substantive test to obtain evidential matter about particular assertions related to account balances or classes of transactions. In some cases, analytical procedures can be more effective or efficient than tests of details for.05

Analytical procedures must be validated 分析操作規程必須經過驗證。 Each quantitative analytical procedure should be designed to minimize assay variation 高等每個定量分析方法時都應當要減少其分析誤差。 A detailed description of the analytical procedures used

Substantive procedures are intended to create evidence that an auditor assembles to support the assertion that there are no material misstatements in regard to the completeness, validity, and accuracy of the financial records of an entity. Thus, substantive

1/11/2019 · Substantive analytical procedures might direct attention to areas of increased risk, and the assurance obtained from effective substantive analytical procedures will reduce the amount of assurance needed from other tests. There are four elements that comprise

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Analytical Procedures 1891 analytical procedures, or from a combination of both. The decision about which procedure or procedures to use to achieve a particular audit objective is based on the auditor’s judgment on the expected effectiveness and efficiency of the

There are two categories of substantive procedures – analytical procedures and tests of detail. Analytical procedures generally provide less reliable evidence than the tests of detail. [ citation needed ] Note also that analytical procedures are applied in several different audit stages, whereas tests of detail are only applied in the substantive testing stage.

Substantive Procedures Defined A substantive procedure is a process, step, or test that creates conclusive evidence regarding the completeness, existence, disclosure, rights, or valuation (the five audit assertions) of assets and/or accounts on the financial

Substantive audit procedures are direct tests using specific information from a company’s accounting system and financial statements. Reviewing Accounts Receivable Process The first step in auditing a company’s accounts receivable process is to examine the original information.

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ANALYTICAL PROCEDURES ISA 520 434 Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s use of analytical procedures as substantive procedures (“substantive analytical procedures”). It also deals with the

Substantive audit procedures are direct tests using specific information from a company’s accounting system and financial statements. Reviewing Accounts Receivable Process The first step in auditing a company’s accounts receivable process is to examine the original information.

substantive testing 中文 翻译和定义 “substantive testing”, 英文-中文 字典 在线 substantive testing substantive analytical procedures and test of details (other substantive procedures). UN-2 zh 取得审计证据的审计程序包括控制机制测试、实质性分析程序和 en

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The auditor should have an independent expectation whenever s/he uses substantive analytical procedures (ISA/HKSA 520(5c)). The auditor develops expectations by identifying plausible relationships (eg between store square footage and retail sales, market trends and client revenues)

23/7/2019 · 因為有d情況, 你做substantive procedure, 唔一定要做test of details 的. 所以”程序”一詞唔大準. 唔好介意, 怕大家誤會only. hksa 330 “A43. Depending on the circumstances, the auditor may determine that: – Performing only substantive analytical procedures will

Substantive Tests are procedures designed to test for dollar misstatements that directly affect the correctness of financial statement balances; Substantive tests of transactions are used to determine whether all six transaction related audit objectives have been

When the auditor performs substantive procedures at an interim date and plans to perform substantive analytical procedures with respect to the intervening period, the auditor considers how the matters discussed in paragraphs 12a-12f affect the ability to obtain

ACCA F8 知识点:Substantive Procedures 本文由高顿 ACCA 整理发布,转载请注明出处 1 Nature Substantive analytical procedures are generally more applicable to large volumes of transactions that tend to be predictable over time and are often used in

28/9/2013 · Analytical procedures refers to the high level comparison of balances in the planning and wrapping up stages of an audit. Here you are just comparing balances from year to year. Substantive analytical procedures are a type of substantive procedures. Instead of

Start studying Substantive and Analytical Procedures. Learn vocabulary, terms, and more with flashcards, games, and other study tools. Search Create Log in Sign up 6 terms rachelbwalker21 Substantive and Analytical Procedures Learn Flashcards Write Spell

豆丁网是面向全球的中文社会化阅读分享平台,拥有商业,教育,研究报告,行业资料 Identifywhen performsubstantive analytical procedures describenature analyticalprocedures Session objective A2/SAPPwC Analytical Procedures Analytical Procedures ISA

ISSAI audit requirements related to substantive analytical procedures are found in ISSAI 1520 – Analytical Procedures. Here is an example of a substantive analytical procedure to test the accuracy of total service delivery revenue. Here is an example of a

26/9/2017 · Dear Gromit, Hello! We know for testing, there are two tests: analytical procedure and substantive procedures. However, when the substantive procedure has been performed as an analytical test in nature, it will be called substantive analytical procedure. Based on this

16/7/2015 · Substantive analytical procedures include ratios used for comparative purposes, which include receivables turnover and days outstanding in accounts receivable, aging categories on aged trial balance of accounts receivable, bad debts expense as a percent of

作者: Rutgers Accounting Web
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ANALYTICAL PROCEDURES 3 Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s use of analytical procedures as substantive procedures (“substantive analytical procedures”). It also deals with the auditor’s

5/11/2015 · Steve Whittenbury, BPP tutor, focuses on Question 6 of the June 2015 exam, looking at the role of assertions and substantive procedures.

作者: ACCA
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Substantive analytical procedures are generally more applicable to large volumes of transactions that tend to be predictable over time. The application of planned analytical procedures is based on the expectation that relationships among data exist and continue

24/4/2017 · CPA Exam Review › CPA Exam Forum › AUD Exam Prep & Test Experience › AUD Review › What is the difference between Substantive Procedures & Analytical Procedures This topic contains 6 replies, has 6 voices, and was last updated by CPA788 2 years, 6

Analytical procedures is part of the fives sources of evidence used in substantive procedures under the mnemonic (AEIOU) and Tests of control except that analytical procedures can not be used as a source of evidence to test whether internal controls are

meeting Specialist Standing data Statistical sampling / non-statistical sampling Stratification Subsequent events Substantive analytical procedures Substantive tests Successor auditor Sufficient and appropriate audit evidence Summary of Comfort

The substantive procedures used by an auditor may include tests of details, substantive analytical procedures, or a combination of both. Ultimately, the determination of which procedures to perform, including whether to use substantive analytical procedures, is based on the expected effectiveness and efficiency of the available audit procedures to reduce audit risk at the assertion level to an