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悉尼論文代寫 assignment格式

5.3  Explain how gathering physical evidence by inspecting a client’s tangible assets assists the audit of the completeness and 悉尼<标题> assertions.

When an auditor inspects a client’s tangible assets they can see that the assets physically exist, and that they appear to be in good working order.
In order to gather evidence about the completeness assertion for the assets, the auditor would trace the details of the assets, gathered from the physical inspection, to the client’s accounting records. For example, if the auditor inspects 10 motor vehicles and makes a note of their registration details and physical characteristics, the auditor would then inspect the asset register to determine if all the motor vehicles were present in the register with the appropriate registration information and details about colour, make etc. The focus for this test is that all the physical assets are in the accounting records.
In order to provide evidence about the 悉尼作業代寫<标题> assertion for the assets, the auditor would start with the asset register and then inspect the physical assets to determine if they existed as described. The focus for this test is that the assets in the accounting records physically exist.


5.4  Discuss the impact of electronic processing of transactions on the audit.

Electronic processing of transactions leaves no paper trail when the documents are initiated and stored electronically. To access the details of these transactions, an auditor must access their client’s computer system, where details are kept.
<标题> For example, the contact between the client and its supplier to create a purchase order could be done electronically, such as through an email. The client emails the supplier with purchase order details, and the supplier confirms the placement of the order via return email. The return email confirms the order and also provides detailed information about the estimated delivery date and the amount to be invoiced upon delivery of the goods. When the goods are received, the receiving department advises the accounts department which then initiates an electronic transfer of funds from the bank account to the supplier’s bank account.

The client can provide the information about electronically processed transactions to the auditor via email. The auditor then searches for corroborating evidence to verify the details of the files. The extent to which the auditor can rely on electronic evidence from the client’s computer system depends on the strength of the client’s internal control system.

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