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发表于 2025-3-21 18:17:13
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向外供接触
发表于 2025-3-21 21:42:20
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发表于 2025-3-22 02:26:42
https://doi.org/10.1007/978-3-319-90521-1Auditing; Blockchain; Forensic accounting; Assurance Services; US Sarbanes-Oxley Act; The International A
敬礼
发表于 2025-3-22 07:22:47
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limber
发表于 2025-3-22 10:25:42
The Audit Profession: The US Sarbanes-Oxley Actporate financial statements, the relationship between public company auditors and auditor-client, the enhancement of corporate financial statements disclosure, the enhancement of corporate governance standards. It extends the Securities and Exchange Commission powers, criminalizes auditing frauds, and protects whistleblowers against retaliation.
PACK
发表于 2025-3-22 15:35:55
Audit Evidence and Documentationes both information contained in the accounting records underlying the financial statements and other information. Audit evidence to draw reasonable conclusions on which to base the auditor’s opinion is obtained by performing specific procedures.
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发表于 2025-3-22 19:38:57
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发表于 2025-3-23 00:41:55
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放大
发表于 2025-3-23 02:06:18
Related Party Transactionsappropriate audit evidence to determine whether related parties and relationships and transactions with related parties have been properly identified, accounted for, and disclosed in the financial statements.
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发表于 2025-3-23 05:38:21
Significant Unusual Transactionso be unusual due to their timing, size, or nature. A company’s significant unusual transactions can create complex accounting and financial statement disclosure issues that could pose increased risks of material misstatement.