y****o
发帖数: 162 | 1 which portion of an audit may NOT be completed before the balance sheet date?
1. Tests of controls
2. Issuance of a management letter
3. Substantive procedures.
4. Assessment of control risk. |
d****e
发帖数: 326 | 2 2??
date?
【在 y****o 的大作中提到】
: which portion of an audit may NOT be completed before the balance sheet date?
: 1. Tests of controls
: 2. Issuance of a management letter
: 3. Substantive procedures.
: 4. Assessment of control risk.
|
l******7
发帖数: 317 | 3 Not Answer #2. auditor can not issue "management representation letter'
prior audit completion date.
I believe it's #3 |
g*********t
发帖数: 10 | 4 #2.
Rep letter include management assertions regarding post balance-sheet items.
So must be issued after post-balance sheet date.
Though seldom 3 will be completed before BS, however since the extent and
time o f the tests are really based on audit judgements, theoritically, you
can complete it before BS.
1 and 4 are too obvious and they definitely can be completed before BS
date?
【在 y****o 的大作中提到】
: which portion of an audit may NOT be completed before the balance sheet date?
: 1. Tests of controls
: 2. Issuance of a management letter
: 3. Substantive procedures.
: 4. Assessment of control risk.
|
y****o
发帖数: 162 | 5 谢谢。 我也决的是＃2。
知道答案后回来post |
l****z
发帖数: 29846 | |
