问题已解决
請問客戶成立了一個(gè)新的分公司 外部審計(jì)師應(yīng)該進(jìn)行哪些審計(jì)程序,有哪些特別的關(guān)注點(diǎn)?
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同學(xué),你好
重點(diǎn)關(guān)注是否有關(guān)聯(lián)方交易
2020 11/10 16:20
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2020 11/10 16:21
需要獲取哪些資料呢
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2020 11/10 16:22
具體應(yīng)該怎么做呢
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2020 11/10 16:24
同學(xué),你好
你應(yīng)該獲取財(cái)務(wù)報(bào)表,銀行流水單,科目余額表,相關(guān)合同
重點(diǎn)看是否有關(guān)聯(lián)企業(yè)的交易,交易是否具有商業(yè)實(shí)質(zhì),是否公平
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