问题已解决
老師,請問,注冊會計師實施分析程序時應(yīng)當運用被審計單位外部數(shù)據(jù)建立預(yù)期,這句話哪里不對呢?
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注冊會計師不一定在每個審計項目中都將分析程序用作實質(zhì)性程序;
2023 10/25 15:28
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2023 10/25 15:41
老師,上面的表述好像是實施分析程序時,好像不是說要不要實施分析程序
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2023 10/25 16:04
分析程序在風險評估程序和總體復核中是強制使用的,但在實質(zhì)性程序中是選擇使用的,
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