Overall Audit Plan and Audit Program(英文版)(ppt 37頁)

Overall Audit Plan and Audit Program(英文版)內容提要：
Methodology for Designing Tests of Balances – Accounts Receivable
Identify client business risks
affecting accounts receivable.
Set tolerable misstatement
and assess inherent risk
for accounts receivable.
Assess control risk for sales
and collection cycle.
Learning Objective：
Compare and contrast
transaction-related audit
objectives and balance-
related audit objectives.

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