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如提，亲戚开的公司正在找一个auditor审计他们的帐，auditor要他们回答这些问提。本人也有公司也有审计过可是从来没见过这种形式的。。。怎么感觉这些像是大学auditing的考试题目啊？跪谢啊。分分伺候。
General
1. What is management’s assessment of the risk that the financial statements may be materially misstated due to fraud? What is the nature , extent, and frequency of such assessments?
Management’s process
1. What is management’s process for identifying and responding to the risks of fraud in the entity?
2. What is management’s process for responding to any specific risks of fraud that management has identified or that have been brought to its attention?
3. For account balances or disclosures for which risk of fraud is likely to exist, what is management’s process for identifying and responding to these risks?
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关于手表 (2008-1-20) sdly69 
发表于 2018-2-23 09:36
