作业帮请问control procedure 和test of control 是同一回事吗?一般题中出现的audit procedure 就是substantive procedure吗?另外,以对purchase的审计为例,分别举例说明.还有什么叫报表层的重要性水平,什么又是认定层
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请问control procedure 和test of control 是同一回事吗?一般题中出现的audit procedure 就是substantive procedure吗?另外,以对purchase的审计为例,分别举例说明.还有什么叫报表层的重要性水平,什么又是认定层
请问control procedure 和test of control 是同一回事吗?一般题中出现的audit procedure 就是substantive procedure吗?另外,以对purchase的审计为例,分别举例说明.
还有什么叫报表层的重要性水平,什么又是认定层的重要性水平呢?
请问control procedure 和test of control 是同一回事吗?一般题中出现的audit procedure 就是substantive procedure吗?另外,以对purchase的审计为例,分别举例说明.还有什么叫报表层的重要性水平,什么又是认定层
这个用中文解答起来有一点乱.而且你答题的时候也需要用英文,所以我用英文解释了一下.我也是很久以前学的了,所以不敢100%确定,希望可以给你一点帮助.
Control procedure is a type of CONTROL and a test of control is a TEST conducted on the control procedures; it is one type of the AUDIT PROCEDURE.
SUBSTANTIVE PROCEDURE is a type of audit procedure and audit procedures do not always have to be substantive procedure.E.g collecting evidence from external party is an audit procedure and it is not substantive procedure.Substantive procedures usually but not always involves recalculating.
For example,for an invoice to be paid it has to be signed by the head of the procurement department,the head quantity surveyor for quality and the head of AP.This would a CONTROL PROCEDURE.For a test of this control,an auditor can conduct a mock run of the invoice and see if this control can be breached.This would be the TEST OF CONTROL.
A SUBSTANTIVE PROCEDURE involved in the substantive testing stage of auditing could be physically matching the items to the signed invoice or recalculating the total recorded cost matching to each invoice.