问题已解决
老師好, cpa審計(jì)。圖片劃線部分, 為什么將銀行對(duì)賬單和函證回函信息信息核對(duì)?我的理解,我函證的目的是確認(rèn)被審計(jì)單位的賬面記錄正確,因此我覺得應(yīng)該是將“銀行存款日記賬”和回函進(jìn)行核對(duì)。換句話說,銀行對(duì)賬單和回函都是銀行編制的,將兩者進(jìn)行核對(duì)有什么意義?
FAILED
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您好,原因:外部審計(jì)證據(jù)優(yōu)于內(nèi)部證據(jù),直接獲取的優(yōu)于間接取得
1.銀行詢證回函是審計(jì)師直接獲取的,銀行對(duì)賬單是經(jīng)由被審計(jì)單位提交給審計(jì)師的,所以銀行詢證回函可靠
2.外部審計(jì)證據(jù)優(yōu)于內(nèi)部證據(jù),CPA直接取得的證據(jù)優(yōu)于間接證據(jù),銀行存款日記賬是內(nèi)部證據(jù)
2023 08/02 16:04
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2023 08/02 16:11
老師,請(qǐng)讀明白我的問題再回復(fù)哈
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2023 08/02 16:11
銀行對(duì)賬單和回函都是銀行編制的,將兩者進(jìn)行核對(duì)有什么意義?
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2023 08/02 16:14
您好,我看明白的,您也提到銀行日記賬核對(duì)更好,我的回答是?銀行日記賬是內(nèi)部證據(jù)
銀行對(duì)賬單是企業(yè)給的,可能修改后再CPA
回函是銀行直接寄的,企業(yè)沒有修改的可能
這樣回答清楚了么
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2023 08/02 17:37
您好!我臨時(shí)有事走開1小時(shí),留言我會(huì)在回來的第一時(shí)間回復(fù)您,謝謝您的理解和寬容~
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