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Subject: assertion based audit - спецам по аудиту и бухгалтерии Подскажите, плз, правильно ли я понимаю, что этоаудит, основанный на предпосылках Буду благодарна за соображения TIA |
| Ау! |
| The CICA Handbook identifies 7 assertions embodied by financial statements: existence, occurrence, completeness, ownership, valuation, measurement and statement presentation.2 Not every assertion is relevant to individual financial statement items. For example, the assertions existence, completeness, ownership, valuation and presentation are relevant to balance sheet items, but occurrence and measurement are not. ASSERTION-BASED AUDIT PROGRAMS are structured to build evidence in support of those assertions that relate to individual financial statement items, proportionate to the risk of error. |
| Прошу прощения за настойчивость. Может быть у к-н появились таки идеи. |
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