審計谘詢人員課程訓練1(PPT 33頁)

Learning Objective 1
Summary of theAudit Process
Phase IV –Completing the Audit
Contingent Liabilities
Likelihood of Occurrence and Financial Statement Treatment
Audit Procedures forFinding Contingencies
Audit Procedures forFinding Contingencies
Learning Objective 2
Inquiry of Client’s Attorneys
Inquiry of Client’s Attorneys
Learning Objective 3
Period Covered bySubsequent Events Review
Types of Subsequent Events
Requiring Adjustment
Requiring Adjustment
Advisability of Disclosure
Audit Tests
Dual Dating
Learning Objective 4

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