[中文教材P112-113]
Assertion: 认定
Occurrence: 发生
Completeness: 完整性
Accuracy: 准确性
Cut-off: 截止
Classification: 分类
Assertions about classes of transactions and events for the period under audit: 与各类交易和事项相关的认定
Existence:存在;
Rights and obligation:权利和义务
Valuation and allocation:计价和分摊
Assertions about account balances at the period-end: 期末账户余额的认定
Occurrence and rights and obligations: 发生以及权利和义务
Classification and understandability: 分类和可理解性:
Assertions about presentation and disclosure: 与列报相关的认定
8.Stages of Auditing
责任编辑:张瑶