6.Cycle approach 循环法
Transaction cycle 交易循环
[中文教材 P110]
7.Assertions used by the auditor
| Assertions about classes of transactions and events for the period under audit | Occurrence: transactions and events that have been recorded have occurred and pertain to the entity Completeness: all transactions and events that should have been recorded have been recorded Accuracy: amounts and other data relating to recorded transactions and events have been recorded appropriately Cut-off: transactions and events have been recorded in the correct accounting period Classification: transactions and events have been recorded in the proper accounts. |
| Assertions about account balances at the period-end | Existence: assets, liabilities and equity interests exit Rights and obligations: the entity holds or controls the rights to assets, and liabilities are the obligations of the equity Completeness: all assets, liabilities and equity interests that should have been recorded have been recorded Valuation and allocation: assets, liabilities, and equity interests are included in the financial statement at appropriate amounts and any resulting valuation or allocation adjustments are appropriately recorded |
| Assertions about presentation and disclosure | Occurrence and rights and obligations: disclosed events, transactions and other matters have occurred and pertain to the entity Completeness: all disclosures that should have been included in the financial statements have been included Classification and understandability: financial information is appropriately presented and described, and disclosures are clearly expressed Accuracy and valuation: financial and other information are disclosed fairly and at appropriate amounts |
责任编辑：张瑶
您现在的位置： 