C********5
发帖数: 1065 | 1 正在做我的Final project是关于AUDITING的课，我们做的是KELLOGG COMPANY的，大家
可不可以给点意见，那些方面是notable accounting considerations for company。
我看了10-K的footnotes and management's disscussion，内容很多，我不确定什么是
最重要的，问了老师也没给明确的回答，请大家给点意见，谢谢。 | y******n
发帖数: 148 | 2 I don't know about you guys, when I was back in school, doing the audit
project, we were asked to iditify and evaluate the risk factor especially in
revenue, estimates, and inventory areas, as they are inherently of high
risk. While reading through those F/S, you might want to calculate ratios,
analyze trends, in another word, performing analytical procedures, inspect
notes accompanying F/S, and identify any unsual change,(increase, decrease,
from no to yes?)and investigate the difference. Somet | h***s
发帖数: 588 | 3 try to get some bullet points from 10K, external factors
plus some analytical procedures | T****2
发帖数: 82 | 4 risk analysis is the most update audit methodology now. except only concern
about the financial statement, suggest u to take a look at their annual
report, check any changes in management/executive level, that could be high
risk for any management level change. also, any big decision in their market
policy, strategy could be covered as well, think about their poduct line,
new market, price policy, credit policy/line, any buying in business segment
, etc.
finally, suggest u to dig more on interna |
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